Hyung Il Oh

College of Business, Korea Advanced Institute of Science and Technology (KAIST)

85 Hoegiro Dongdaemun-Gu

Seoul 02455

Korea, Republic of (South Korea)

SCHOLARLY PAPERS

7

DOWNLOADS

820

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (7)

1.

The Accruals-Cash Flow Relation and the Evaluation of Accrual Accounting

Number of pages: 42 Posted: 25 Jun 2020 Last Revised: 23 Dec 2020
Hyung Il Oh and Stephen H. Penman
College of Business, Korea Advanced Institute of Science and Technology (KAIST) and Columbia Business School - Department of Accounting
Downloads 238 (152,945)

Abstract:

Loading...

2.

Speculative Components in M&A Purchase Prices, Acquirers’ Long-Term Performance, and Goodwill Estimation

Number of pages: 48 Posted: 19 Oct 2016 Last Revised: 31 Mar 2018
Hyung Il Oh
College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 196 (183,736)

Abstract:

Loading...

Goodwill accounting, Mergers and acquisitions, Valuation, Residual earnings model

3.

Overproduction, Aggregate Earnings, and GDP Growth

Number of pages: 34 Posted: 16 Jul 2017 Last Revised: 16 Oct 2018
Bjorn Jorgensen, Yong Gyu Lee and Hyung Il Oh
London School of Economics & Political Science (LSE) - Department of Accounting and Finance, Seoul National University and College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 125 (266,902)

Abstract:

Loading...

Overproduction, Aggregate earnings, Gross domestic product (GDP)

4.

Why Are Aggregate Investing Activities Negatively Associated with Future Market Returns? The Role of Intangible Investments

Number of pages: 57 Posted: 25 Apr 2017 Last Revised: 26 Jan 2021
Asher Curtis and Hyung Il Oh
University of Washington and College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 104 (304,094)
Citation 1

Abstract:

Loading...

Aggregate Investment; Tangibles; Intangibles; Rational Versus Behavioral; Future Returns

5.

The Change in the Aggregate Earnings-Returns Relation and the Great Moderation

Number of pages: 40 Posted: 05 Feb 2020 Last Revised: 02 Feb 2021
Asher Curtis, Chang‐Jin Kim and Hyung Il Oh
University of Washington, University of Washington and College of Business, Korea Advanced Institute of Science and Technology (KAIST)
Downloads 65 (402,001)

Abstract:

Loading...

Aggregate Earnings-Returns Relation; Structural Change; Discount Rate News; Cash Flow News; Persistence; Great Moderation

6.

Income Statement Mismatching Has Not Reduced the Information Conveyed by Accounting Over Time

Number of pages: 52 Posted: 18 Feb 2021
Hyung Il Oh and Stephen H. Penman
College of Business, Korea Advanced Institute of Science and Technology (KAIST) and Columbia Business School - Department of Accounting
Downloads 59 (428,968)

Abstract:

Loading...

7.

Corporate Social Responsibility and Operating Cash Flows Management: An Examination of Credit Market Incentives

Number of pages: 53 Posted: 22 Mar 2021
College of Business, Korea Advanced Institute of Science and Technology (KAIST), Shippensburg University of Pennsylvania, City University of Hong Kong and Seoul National University
Downloads 33 (530,952)

Abstract:

Loading...

corporate social responsibility, operating cash flows management, credit market incentives, corporate governance