18 articles in this issue
SungJong Park
This study examines the relationship between corporate socially responsible (CSR) activities and tax avoidance using residual book-tax differences (BTD), year residual BTD and total BTD. Using a sample of 1,148 publicly listed Korean firms on Korean Stock... see more
Thomas L. Zeller, John Kostolansky, Michail Bozoudis
Thirty-five years ago researchers established a taxonomy of retail financial ratios. During the intervening period, extensive changes in retailing practices have been accompanied by equally extensive changes in financial reporting, marketing and managemen... see more
Heung Joo Jeon, Hyun Min Oh
This study empirically analyzes the effect of debt maturity on investment efficiency, which is measured by using McNichols and Stubben (2008). Debt maturity is measured using current debt ratio and dummy variable. Specifically, we will investigate how sho... see more
Sambock Park, Imhyeon Kim, Wooyoung Kim
We examine the difference in investment efficiency between listed and unlisted firms and the effects of auditing by Big 4 audit firms on the investment efficiency of firms. Generally, listed firms are large in size, have a high level of stakeholders’ dema... see more
Eun-Jung Sun, Sung-Jin Park
The purpose of this study is to analyze the effects of being a chaebol company, the biggest company characteristic variable, on firm value. It tries to overcome the limitation of multiple regression analysis mostly used in preceding research. That is, as ... see more
Hoyoung Shin, Hyunmin Oh
We investigate the relation between mandatory adoption of IFRS (International Financial Reporting Standards) and earnings transparency in Korea. We define transparency of earnings as how well it explains a firm value. Financial reporting mitigates informa... see more
Tayaphon Rodsai, Jol Stoffers, Margaretha Banowati Talim
This study empirically examines individual and organizational factors that influence expatriates’ cross-cultural adjustment and job performance. The study was a quantitative research from 117 Thai expatriates who work in Thai multinational companies (MNC)... see more
Jaehong Lee, Kyoungwon Mo
In this paper, we examine the association between product market competition and financial analysts’ forecasting properties in a sample of 76,621 analyst-firm-year observations in South Korea between 2000 and 2014. Using the Herfindahl–Hirschman Index to ... see more
Jeong Ho Kim, Chae Chang Im
This study empirically examines how the adoption of IFRS affected the reported profits and effective tax rates of firms by analyzing consolidated financial statements and separate financial statements. Firms that adopted IFRS in 2011 were required to disc... see more
Najoua Boufaden
This paper deals with the nature of the mechanisms supporting knowledge spillovers diffusion in high-tech clusters. The literature in the geography of innovation focuses on the existence of local knowledge spillovers, which are enhanced by geographic and ... see more
Gap Yeon Jeong, Chae Chang Im, Min Suk Kim
This present research distinguishes brand experience providers of cosmetic companies that include three elements: Brand identity elements of cosmetic brand shops (feminine and environmental-friendly brand identity); Marketing mix elements (level of iconic... see more
Vinita Ramaswamy, John Leavins, C. Joe Ueng
Key performance indicators such as high EPS and revenue growth are frequently used to evaluate high quality securities from successful companies. Characterized as “growth” stock, these stocks are accompanied by high PE and PB ratios, indicating comp... see more
Jin A Jeon, Ja-Yeon Kim
Nostalgia induced by savoring precious past experience helps a person feel loved and protected and may help them cope with loneliness. Generally, these positive, prosocial functions, which nostalgia provides, are derived from the content of the memories. ... see more
Hyun Min Oh, Heung Joo Jeon
This study empirically analyzes the effect of board characteristics on real earnings management, which is measured by using three proxies including abnormal cash flows from operations, abnormal discretionary expenses, and abnormal production costs. Specif... see more
Jeanne Ellyawati
This study aimed to establish a fair service recovery model based on customer perception on the Indonesian domestic airline industry under force majeure conditions. The study tried to investigate the influence of perceived service recovery justice on serv... see more
Minhye Park, Moonki Kyle Rhee, Jungtae Kim
Many firms use network perspectives in the context of interfirm relationships, an approach that is causing a rapid change in industrial dynamics. However, although most firms are connected with exchange partners, it is difficult to have positive relations... see more
Michael Eames, Steven Glover
Scholars have reasoned that analysts issue optimistic forecasts to improve their access to managers’ private information when earnings are unpredictable. While this requires a managerial preference for analyst forecast optimism, the observed walk-down of ... see more
Soonwook Hong
Various factors affect conservative accounting of corporations. Most of all, this paper focuses on the factor of corporate capital raising. One of the important roles of conservatism is that companies conduct conservative accounting to cut the agency cost... see more