Search Results - "Kyung, Hoyoun"
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1
Internal control material weakness and CEO recruitment
Published in Journal of business finance & accounting (01-10-2021)“…Prior research finds that internal control material weakness (ICMW) reduces the reliability of financial reporting numbers, imposes costs on firms and affects…”
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Journal Article -
2
Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc
Published in Contemporary accounting research (01-09-2023)“…In 2005, the SEC suffered a high‐profile loss in its first court case, SEC v. Siebel Systems, Inc., in an effort to enforce Regulation Fair Disclosure (Reg…”
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Journal Article -
3
The effect of bond market transparency on bank loan contracting
Published in Journal of accounting & economics (01-04-2023)“…We find that bond issuers receive bank loans with 12% fewer covenants when the secondary corporate bond market becomes more transparent. The treatment effect…”
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Journal Article -
4
Spillover Effects of the SEC's Regulatory Oversight on Private Debt Contracting: Evidence from Cross‐listed Foreign Firms
Published in Journal of accounting research (11-11-2024)“…We examine the effect of the Securities and Exchange Commission's (SEC) regulatory oversight on private debt contracting outcomes, using the signing of the…”
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Journal Article -
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Not Just What Is Said, but How It Is Said: Implicit Communication and Enforcement of Corporate Disclosure Regulations
Published 01-01-2018“…This study examines the difficulty of enforcing regulations on corporate disclosure made through implicit communication, such as more or less positive language…”
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Dissertation