경영대학홈페이지

• 

  • 백복현 (BAIK, BOKHYEON)

  • · Office : 58동 401호
  • · Phone : 02-880-2524
  • · Email : bbaik@snu.ac.kr

[SELECTED PUBLICATIONS]

1. "The Real Effects of Supply Chain Transparency Regulation", Forthcoming, Journal of Accounting Research (with Omri Even-Tov, Russell Han, and David Park)
2. "Income Smoothing through R&D Management and Earnings Informativeness", 2022, The Accounting Review (with Katherine Gunny, Boochun Jung, and Duri Park)
3. "Detecting Financial Misreporting with Real Production Activity", 2021, Contemporary Accounting Research (with Kris Allee and Yongoh Roh)
4. "Managerial Ability and Income Smoothing", 2020, The Accounting Review (with Sunhwa Choi and David Farber)
5. "Hedge Fund Ownership and Voluntary Disclosure", 2019, Review of Quantitative Finance and Accounting (with Jin-Mo Kim, Kyonghee Kim and Sukesh Patro)
6. "Managerial Ability and the Quality of Firms' Information Environment", 2018, Journal of Accounting, Auditing, and Finance (with Paul Brockman, David Farber, and Sam Lee)
7. "Detecting Financial Misstatements Using Multi-Class Cost-Sensitive Learning", 2016, Expert Systems with Applications (with Sungzoon Cho and Yeonkook Kim)
8. "White Collar Incentives", 2016, Accounting, Organizations and Society (with Kyonghee Kim, John Harry Evans, and Yoshio Yanadori)
9. "Analysts' Pre-tax Income Forecasts and the Tax Expense Anomaly", 2016, Review of Accounting Studies (with Kyonghee Kim, Rick Morton, and Yongoh Roh)
10. "Who Classifies Interest Payments as Financing Activities? An Analysis of Classification Shifting in the Statement of Cash Flows at the Adoption of IFRS", 2016, Journal of Accounting and Public Policy (with Hyunkwon Cho, Wooseok Choi, and Kwangjin Lee)
11. "Usefulness of Earnings in Credit Markets: Korean Evidence", 2015, Pacific Basin Finance Journal (with Jung-Bae Kim, Young-Jun Kim, and Soojeong Lee)
12. "The Role of Institutional Environments in Cross-Border Mergers: A Perspective from Bidders' Earnings Management Behavior", 2015, Management International Review (with Jun-Koo Kang, Kwanghee Cho, and Wooseok Choi)
13. "The Liability of Foreignness in International Equity Investments: Evidence from the U.S. Stock Market", 2013, Journal of International Business Studies (with Jun-Koo Kang, Jin-Mo Kim and Joonho Lee)
14. "Changes in Operational Efficiency and Firm Performance", 2013, Contemporary Accounting Research (with Joon Chae, Sunhwa Choi, and David Farber)
15. "Volatility Arbitrage around Earnings Announcements: Evidence from the Korean Equity Linked Warrants Market", 2013, Pacific Basin Finance Journal (with Young-Jun Kim and Hyung-Goo Kang)
16. "Managerial Ability and Management Forecasts", 2011, Contemporary Accounting Research (with David Farber and Sam Lee)
17. "Local Institutional Investors, Informational Asymmetries, and Equity Returns", 2010, Journal of Financial Economics, (with Jun-Koo Kang and Jin-Mo Kim)
18. "Managing Earnings Surprises in Japan: Perspectives from Main Bank Relationships and Institutional Ownership", 2010, Journal of Business Finance and Accounting (with Wooseok Choi)
19. "Managerial Ownership and Information Opacity", 2010, Journal of Accounting Auditing and Finance (with Jun-Koo Kang and Rick Morton)
20. "Analyst Incentives and Street Earnings", 2009, Journal of Accounting Research (with David Farber and Kathy Petroni),
21. "Reliability and Transparency of Non-GAAP Disclosures by Real Estate Investment Trusts (REITs)", 2008, The Accounting Review (with Bruce Billings and Rick Morton)
22. "The Use of Management Forecasts to Dampen Analysts' Expectations", 2006, Journal of Accounting and Public Policy (with Guohua Jiang)

[BOOKS]

1. “Financial Statement Analysis and Firm Valuation”, Pakyoungsa (with Jong-Hag Choi, and Guohua Jiang)
2. “Lectures on Financial Accounting”, Hongmunsa (with Boochun Jung)