TOP

Faculty

Faculty
Tenure Tracks

Tenure Tracks

Pae, Jinhan 배진한

  • Accounting
  • Professor
  • Business valuation; Financial statement analysis; Business Social Performance
  • Room 522 in LG-POSCO bldg.
  • TEL : 02-3290-2835
  • Email : jinhanpae@korea.ac.kr
  • Fax :
  • Homepage :
  • Office Hour :

Education

  • Ph.D., University of British Columbia
  • M.Acc., University of Wisconsin-Madison
  • M.B.A., Seoul National University
  • B.A., Seoul National University

Career

  • Korea University, Business School (2008 - ) 
  • Queen's University, Canada (2002 - 2008) 
  • The Ohio State University (1999 - 2002) 
  • Associate Dean, Korea University Business School (2014) 
  • Academic Director, Samsung Electronics Finance MBA, Korea University (2011 - 2013) 
  • Area Chair of Accounting, Korea University (2013)
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Publications

  • Loss of Control of a Biosimilar Joint Venture and Remeasurement at Fair Value, Journal of Commercial Biotechnology, forthcoming.

  • Pension Liabilities and Conservative Financial Reporting. Asia-Pacific Journal of Accounting and Finance, 2019.

  • Does a Firm's Corporate Governance Enhance the Beneficial Effect of IFRS Adoption?, Sustainability, 2019.

  • Business Groups and Tunneling: Evidence from Corporate Charitable Contributions by Korean Companies. Journal of Business Ethics, 2019.

  • Demand for Fair Value Accounting: The Case of the Asset Revaluation Boom in Korea during the Global Financial Crisis. Journal of Business Finance & Accounting, 2018.

  • Do Analysts Strategically Employ Cash Flow Forecast Revisions to Offset Negative Earnings Forecast Revisions? European Accounting Review, 2017.

  • Do Analysts Who Understand Accounting Conservatism Exhibit Better Forecasting Performance? Journal of Business Finance & Accounting 2017.

  • Equity Valuation of Private Companies: Kakao Corporation at the Merger with Daum Communications. Korean Accounting Journal (회계저널), 2017.

  • IFRS 퇴직연금회계가 기업의 재무제표에 미치는 영향: 삼성전자 주식회사의 사례분석, 경영교육연구 2016.

  • Corporate Charitable Contributions: Business Award Winners’ Giving Behaviors. Business Ethics –A European Review, 2016.

  • Do Analysts Treat Winners and Losers Differently When Forecasting Earnings? International Journal of Forecasting, 2015.

  • The Effect of Different Levels of Internal Control over Financial Reporting Regulation on the Quality of Accounting Information: Evidence from Korea, Asia-Pacific Journal of Accounting & Economics, 2014.

  • The Effect of IFRS Adoption on Analysts’ Earnings Forecasts: Evidence from Korea, Korean Accounting Journal (회계저널), 2014

  • Asset Revaluations: Motives and Choice of Items to Revalue, Asia-Pacific Journal of Accounting & Economics, 2013.

  • Do Analysts’ Experience, Resources, and Forecast Characteristics Affect Forecast Accuracy?
  • Korean Evidence, Journal of Finance and Knowledge Studies, 2013.

  • Estimation and Prediction Tests of Cash Flow Forecast Accuracy, Journal of Forecasting, 2013.
  • The equity premium puzzle: empirical evidence for the "Korea Discount," Asia-Pacific Journal of Accounting & Economics, 2012.

  • Determinants of analysts' cash flow forecast accuracy, Journal of Accounting, Auditing and Finance, 2012.

  • Business Ethics and Financial Reporting Quality: Evidence from Korea, Journal of Business Ethics, 2011.

  • Corporate Governance, Commitment to Business Ethics, and Firm Valuation: Evidence from the Korean Stock Market, Journal of Business Ethics, 2011.

  • A Synthesis of Accrual Quality and Abnormal Accrual Models: An Empirical Implementation, Asia-Pacific Journal of Accounting & Economics, 2011.

  • Accounting Conservatism and the Quality of Financial Reporting: An International Study, Advances in Quantitative Analysis of Finance and Accounting, 2010.

  • Asset Revaluations to Tide over Financial Difficulties: A Case Study of S Company, Korean Accounting Journal (회계저널), 2010.

  • Association between Accounting Conservatism and Analysts' Forecast Inefficiency, Asia-Pacific Journal of Financial Studies, 2010.

  • Agency Cost Reduction Associated with EU Financial Reporting Reform (coauthored with Mike Welker and Daniel Thornton), Journal of International Accounting Research, 2008 (2008 AAA International Accounting Section Best Manuscript Award).

  • The Implications of Accounting Conservatism for the Relation between Earnings and Stock Returns, The Journal of Business & Economics Research, 2008 (December).
  • Unexpected Accruals and Conditional Accounting Conservatism, Journal of Business Finance & Accounting, 2007 (June/July).

  • The Link Between Earnings Conservatism and the Price-to-Book Ratio (coauthored with Mike Welker and Daniel Thornton), Contemporary Accounting Research, 2005 (Fall).

  • Expected Accrual Models: The Impact of Operating Cash Flows and Reversals of Accruals, Review of Quantitative Finance and Accounting, 2005 (January).

  • Accounting Conservatism and the Relation Between Returns and Accounting Data, Review of Accounting Studies, 2004 (December).

  • Analysis of the Impact of Accounting Accruals on Earnings Uncertainty and Response, Journal of Accounting, Auditing & Finance, 2000 (Summer)
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Research

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