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- Publications
- Influence
Investment opportunities and the structure of executive compensation
- William R. Baber, S. Janakiraman, Sok-Hyon Kang
- Business
- 1 June 1996
We extend the contracting paradigm advanced in Smith and Watts (1992) to consider cross-sectional associations between investment opportunities and the sensitivity of CEO compensation to performance… Expand
Corporate Governance, Takeovers, and Top-Management Compensation: Theory and Evidence
- R. M. Cyert, Sok-Hyon Kang, P. Kumar
- Business, Computer Science
- Manag. Sci.
- 1 April 2002
TLDR
Accounting earnings and executive compensation:: The role of earnings persistence
- William R. Baber, Sok-Hyon Kang, K. Kumar
- Economics
- 1 May 1998
This study investigates whether relations between accounting earnings and executive compensation depend on earnings persistence. The analysis is informed by prior studies that link executive… Expand
Issues In Testing Earnings Management And An Instrumental Variable Approach
- Sok-Hyon Kang, K. Sivaramakrishnan
- Economics
- 23 January 1995
In empirical studies of earnings management (EMI), a central issue is the estimation of the managed component (discretionary accruals) when outsiders observe only the sum of the managed and unmanaged… Expand
Stock Price Reaction to Evidence of Earnings Management: Implications for Supplementary Financial Disclosure
- William R. Baber, Shuping Chen, Sok-Hyon Kang
- Business
- 1 March 2006
We condition security price reactions to quarterly earnings announcements on whether firms disclose supplementary balance sheet and/or cashflow information that can be used to estimate the… Expand
Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint
- William R. Baber, Sok-Hyon Kang, Y. Li
- Economics
- 1 April 2011
ABSTRACT: This study presents conceptual and empirical analyses of discretionary accrual reversal in the earnings management context. We specifically focus on the extent that income-increasing (de...
Corporate Governance, Expected Operating Performance, and Pricing
- O. Fuerst, Sok-Hyon Kang
- Business
- 1998
We examine whether ownership and governance characteristics are associated with the firm s operating performance and stock price. We hypothesize that while ownership structure and governance… Expand
The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive
- Sok-Hyon Kang, William R. Baber
- Economics
- 29 November 1999
Studies in the capital market context indicate that earnings changes and earnings levels considered jointly provide a more comprehensive representation of unexpected earnings than either earnings… Expand
Analysts' Interim Earnings Forecasts: Evidence on the Forecasting Process
- Sok-Hyon Kang, J. O'Brien, K. Sivaramakrishnan
- Economics
- 21 January 1994
Existing empirical evidence indicates that analyst forecasts of corporate earnings do not meet the strict rationality standards prescribed by econometric tests of the rational expectations… Expand
The Impact of Split Adjusting and Rounding on Analysts' Forecast Error Calculations
- William R. Baber, Sok-Hyon Kang
- Economics
- 1 December 2002
This study finds that analysts' forecast data files, commonly used by accountants and financial analysts to estimate market expectations about earnings announcements, contain inaccurate historical… Expand