Detecting earnings management: A new approach PM Dechow, AP Hutton, JH Kim, RG Sloan Journal of accounting research 50 (2), 275-334, 2012 | 1119 | 2012 |
Percent accruals and the accrual anomaly: Korean evidence YJ Kim, JH Kim, S Kwon, SJ Lee Pacific-Basin Finance Journal 35, 340-366, 2015 | 34 | 2015 |
Presentation formats of other comprehensive income after accounting standards update 2011-05 JH Kim Research in Accounting Regulation 28 (2), 118-122, 2016 | 21 | 2016 |
Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany JH Kim, S Lin Advances in accounting 47, 100445, 2019 | 17 | 2019 |
Hierarchy of earnings thresholds based on discretionary accruals A Barua, JH Kim, S Yi Advances in accounting 44, 29-48, 2019 | 9 | 2019 |
Implications of firms having both highly negative accruals and cash flows for test of accruals anomaly JH Kim, YJ Kim Accounting Horizons 31 (1), 1-22, 2017 | 9 | 2017 |
Market earnings expectation, measurement error in analysts’ consensus forecasts and prediction of stock returns JH Kim Accounting Research Journal 31 (2), 249-266, 2018 | 7 | 2018 |
Earnings management through financing activities: Evidence from early debt extinguishments A Barua, JH Kim, S Yi Journal of Corporate Accounting & Finance 33 (2), 99-112, 2022 | 2 | 2022 |
Reporting order of financial statements in SEC filings: Evidence from 10-K filings of S&P 500 entities A Barua, JH Kim Research in accounting regulation 29 (2), 167-171, 2017 | 2 | 2017 |
Fundamental analysis, low accruals, and the accrual anomaly: Korean evidence YJ Kim, JH Kim, S Kwon, SJ Lee Investment Analysts Journal 50 (3), 145-160, 2021 | 1 | 2021 |
Consolidation of off-balance sheet entities and investment efficiency F Zhao, A Barua, JH Kim Accounting Research Journal 35 (3), 364-381, 2022 | | 2022 |