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Benford's Law and the effects of the Korean financial reforms on cosmetic earnings management

Lacina, Michael; Lee, Buryung Brian; Kim, Dong Wuk - In: Journal of international accounting auditing & taxation 30 (2018), pp. 2-17

Persistent link: https://www.econbiz.de/10011858746

Management of revenue and earnings in Korean firms influenced by cognitive reference points

Lacina, Michael; Lee, Buryung Brian; Kim, Dong Wuk - In: Review of Pacific Basin financial markets and policies 21 (2018) 2, pp. 1-36

Persistent link: https://www.econbiz.de/10011865609

Management of income statement variables to report small positive earnings numbers

Lee, B. Brian; Shin, Haeyoung; Vetter, William; Kim, … - In: Asian Review of Accounting 25 (2017) 1, pp. 58-84

Purpose Charting the earnings numbers reported by Korean firms produces a bell curve, but for a sharp discontinuity in the area surrounding zero. The purpose of this paper is to investigate if and how a large segment of Korean managers might manage accounting numbers to produce the observed...

Persistent link: https://www.econbiz.de/10014676080

Schools' CPA review course affiliations and success on the uniform CPA examination

Shin, Haeyoung; Lacina, Michael; Lee, Buryung Brian; … - In: Journal of accounting education 50 (2020), pp. 1-14

Persistent link: https://www.econbiz.de/10012249929

The information content of quarterly foreign earnings of US multinational companies under SFAS No. 131

Lacina, Michael J.; Marks, Barry R.; Shin, Haeyoung - In: Journal of international accounting research 8 (2009) 2, pp. 23-44

Persistent link: https://www.econbiz.de/10003932496

Who are your peers? : an empirical investigation of the matched sample comparison analysis

Hu, Nan; Liu, Ling; Shin, Haeyoung; Zhang, Jin - In: International journal of accounting and information … 18 (2010) 2, pp. 140-155

Persistent link: https://www.econbiz.de/10003992882

S&P 500 Index inclusions and analysts' forecast optimism

Zhang, Jin; Lin, Eric C.; Shin, Haeyoung - In: The journal of investing 19 (2010) 4, pp. 50-57

Persistent link: https://www.econbiz.de/10009309147

Regulation FD, accounting restatements and transient institutional investors' trading behavior

Li, Xu; Radhakrishnan, Suresh; Shin, Haeyoung; Zhang, Jin - In: Journal of accounting and public policy 30 (2011) 4, pp. 298-326

Persistent link: https://www.econbiz.de/10009271213

Earnings benchmarks and the information content of quarterly foreign earnings of U. S. multinational companies

Lacina, Michael J.; Marks, Barry R.; Shin, Haeyoung - In: Journal of international financial management and accounting 24 (2013) 1, pp. 62-98

Persistent link: https://www.econbiz.de/10009737864

Income classification shifting and financial analysts' forecasts

Pan, Shanshan; Lacina, Michael; Shin, Haeyoung - In: Review of Pacific Basin financial markets and policies 22 (2019) 2, pp. 1950010-1-1950010-48

Persistent link: https://www.econbiz.de/10012139938