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ABOUT

Faculty

  • Associate Professor
  • AHN, MIN KWAN

Research Interest

Corporate disclosure, textual analysis of financial disclosures, information intermediaries (financial analysts and business press), CSR, ESG, credit rating agencies, off-balance-sheet financing, debt contracting 

Journal Articles

  • (2023)  The Market’s View on Accounting Classifications for Asset Securitizations.  International Journal of Financial Studies.  11,  3
  • (2023)  Do more readable sustainability reports provide more value-relevant information to shareholders?.  FINANCE RESEARCH LETTERS.  57,  -
  • (2022)  경영자 능력이 재무분석가의 컨퍼런스콜 참여에 미치는 영향: 경영자 교체를 중심으로.  국제회계연구.  1,  105
  • (2022)  Managerial Ability and Analyst Participation on Earnings Conference Calls.  회계학연구.  47,  3
  • (2020)  What Determines the Voluntary Disclosure of CEO Succession Planning?.  회계학연구.  45,  5
  • (2020)  Have SFAS 166 and SFAS 167 improved the financial reporting for securitizations?.  JOURNAL OF BUSINESS FINANCE ACCOUNTING.  47,  7-8
  • (2019)  Do managers withhold bad news from credit rating agencies?.  REVIEW OF ACCOUNTING STUDIES.  24,  1
  • (2019)  The role of the business press in the pricing of analysts’ recommendation revisions.  REVIEW OF ACCOUNTING STUDIES.  24,  1