Search Results - "Kyung, Hoyoun"

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  1. 1

    Internal control material weakness and CEO recruitment by Khurana, Inder K., Kyung, Hoyoun

    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. 2

    Managers' private communications with analysts: The effect of SEC v. Siebel Systems, Inc by Ali, Ashiq, Durney, Michael T., Fisch, Jill, Kyung, Hoyoun

    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. 3

    The effect of bond market transparency on bank loan contracting by Chy, Mahfuz, Kyung, Hoyoun

    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. 4

    Spillover Effects of the SEC's Regulatory Oversight on Private Debt Contracting: Evidence from Cross‐listed Foreign Firms by Chy, Mahfuz, Khurana, Inder K., Kyung, Hoyoun

    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
  5. 5

    Not Just What Is Said, but How It Is Said: Implicit Communication and Enforcement of Corporate Disclosure Regulations by Kyung, Hoyoun

    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