A5101437136- Corporate Finance and Governance
- Auditing, Earnings Management, Governance
- Labor market dynamics and wage inequality
- Financial Markets and Investment Strategies
- Firm Innovation and Growth
- Financial Reporting and Valuation Research
- Impact of AI and Big Data on Business and Society
- Wind and Air Flow Studies
- Air Quality and Health Impacts
- Cloud Computing and Resource Management
- Indoor Air Quality and Microbial Exposure
- Control and Dynamics of Mobile Robots
- Robotic Path Planning Algorithms
- Corporate Governance and Law
- Labor Movements and Unions
- Big Data and Business Intelligence
- Taxation and Compliance Studies
- Working Capital and Financial Performance
- Private Equity and Venture Capital
- Asian Industrial and Economic Development
- Stock Market Forecasting Methods
- Housing Market and Economics
- Entrepreneurship Studies and Influences
- Islamic Finance and Banking Studies
- Transport and Economic Policies
Sejong University
2023
Korea University
2023
Deakin University
2007-2021
Seoul National University
2008-2016
NEOMA Business School
2016
University of Macau
2007-2015
Griffith University
2015
Hong Kong Polytechnic University
2015
City University of Hong Kong
2015
American Accounting Association
2015
With scarce empirical support, prior literature argues that managers tend to withhold good news and promote bad preserve their bargaining power against labor unions. This paper provides evidence of this rarely supported argument. Using comprehensive firm-level data from South Korea, where unions have a long tradition making credible threats, we find overall disclosure frequency is negatively related union strength, relation more pronounced in firms with news. We also strong during the...
ABSTRACT We examine the relation between labor union strength and investment efficiency using comprehensive firm-level data of Korean-listed companies. find that perceived underinvestment related to unionization documented in previous studies is attributable a negative overinvesting firms. In fact, positively level underinvesting further more pronounced for chaebol firms where inefficient investments are likely due greater agency problems controlling minority shareholders. Finally, we...
With scarce empirical support, prior literature argues that managers tend to withhold good news and promote bad preserve their bargaining power against labor unions. This paper provides evidence on this rarely supported argument. Using comprehensive firm-level data from Korea where unions have a long tradition of making credible threats, we find overall disclosure frequency is negatively related union strength, relation more pronounced in firms with news. We also strong during the...
본 연구에서는 2019년 도입된 표준감사시간제도가 투자자 측면에서 이익정보력을 증가시키는데 기여를 하는지, 또한 이 제도의 도입으로 인한 감사시간 및 감사보수의 증가가 수익률-이익 관계를 향상시키는지를 분석해 보았다. 우선 우리나라 상장기업들을 대상으로 모형에서 측정한 이익반응계수(earnings response coefficient, ERC)를 이용하여 표준감사시간제도 도입 전후(2017년부터 2020년까지)의 이익의정보력 변화를 살펴보았다. 연구결과는 첫째, 평균적으로 도입이 향상시킨다는 일관된 결과를 쉽게 관찰하지는 못하였다. 둘째, 연도-산업 평균치를 차감한 감사시간이 증가한 기업들의 경우와 시간당 감사보수가 증가된 경우는 그렇지 않은 기업들에 비해 이익정보력이 향상되었다는 관찰할 수 없었다. 셋째, 향상되었음을 알 있었다. 하지만, 결과는 주로 중소형(non-Big 4) 감사인에게 감사를 받은 기업들에서 관측이 되었고, 이후(2019~2020)에 나타났다. 이러한...
The gender pay gap remains persistently high in Korea. I investigate the role of firm using linked employer-employee data. findings show that 30% is due to sorting effect women being over-employed low-wage firms, and 13% bargaining discrimination firms paying differently for work equal value. within begins increase late 30s, when childbirth childcare burdens begin take hold, widens throughout working life limited career advancement promotion women. higher wage level, greater effect. These...
본 논문에서 개선된 Dijkstra 알고리즘과 입자 군집 최적화를 이용한 최적 경로 계획 알고리즘을 제안한다. 최적의 경로를 구하기 위해 우선 이동 로봇 공간에서 MAKLINK를 작성하고 MAKLINK와 관련한 그래프를 얻는다. 여기서 MAKLINK는 장애물의 꼭지점을 연결하면서 볼록집합이 만들어지도록 하는 모서리의 집합을 의미한다. 얻은 그래프에서 출발점과 도착점을 포함하여 이용하여 최소 비용 얻고 이 경로에서 Dijkstra경로를 마지막으로 Dijkstra경로에서 적용하여 제안된 방법이 논문[1]에 나온 결과보다 더 좋은 성능을 갖는다는 것을 실험을 통해 입증한다. In this paper, we develop the optimal path planning algorithm using improved and particle swarm optimization. To get path, at first construct MAKLINK on world environment...
In this study, we discuss how small audit firms (i.e. non‐Big 4 firms) address the staffing crunch during busy season. Using monthly certified public accountant (CPA) employment data from Korea, find that number of CPAs in peaks before season but drops afterward, suggesting prevalence part‐time or short‐term flexible staffing). Flexible CPA is more prevalent with lower sales, higher sales growth and profitability. We further document standard deviation changes numbers within a year...
We examine the relation between labor union strength and investment efficiency using comprehensive firm-level data of Korean listed companies. find that perceived underinvestment related to unionization documented in previous studies is attributable a negative overinvesting firms. In fact, positively level underinvesting further more pronounced for chaebol firms where inefficient investments are likely due greater agency problems controlling minority shareholders. Finally, we document has...
This paper shows the characteristics of airflow by infiltration through opening underground parking lot in office building. affects indoor air quality and building energy consumption. The effect wind velocity, direction temperature differences between outdoor on envelop has been investigated. In this study, will be analyzed using network modeling CONTAMW 3.0. Office were simulated to confirm these characteristics. It is important estimate pressure difference across for understanding impacts...
In this study, we present a timely research with regard to managers' opportunistic behaviors - financial statement manipulation. We inquire as whether the performance-based compensation (PBS) granted managers influences managerial opportunism. further examine firm performance reduces Specifically, investigate moderating roles of corporate responsibility (CR) and (CFP) on behaviors. For empirical testing, used three databases, KLD social data, ExecuComp CompuStat employed hierarchical...