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Financial Reporting during Gloomy Days: Air Pollution and Real Earnings Management Journal article
Zhang, Huaxi, Sohn, Byungcherl Charlie, Zhang, Kexin. Financial Reporting during Gloomy Days: Air Pollution and Real Earnings Management[J]. Journal of Accounting and Public Policy, 2025.
Authors:  Zhang, Huaxi;  Sohn, Byungcherl Charlie;  Zhang, Kexin
Adobe PDF | Favorite |   IF:3.3/4.6 | Submit date：2025/01/08
Polluted Air  Earnings Management  Managerial Myopia  Environmental Externality  
The differential effect of accrual-based and real earnings management on audit fees: international evidence Journal article
Choi, Ahrum, Lee, Eugenia Y., Park, Sunyoung, Sohn, Byungcherl Charlie. The differential effect of accrual-based and real earnings management on audit fees: international evidence[J]. Accounting and Business Research, 2022, 52(3), 254-290.
Authors:  Choi, Ahrum;  Lee, Eugenia Y.;  Park, Sunyoung;  Sohn, Byungcherl Charlie
Favorite | TC[WOS]:25 TC[Scopus]:25  IF:2.0/2.8 | Submit date：2022/05/13
Accrual-based Earnings Management  Audit Fees  Auditor Type  Legal Regime  Litigation Risk  Real Earnings Management  
The impact of disclosure quality on analyst forecasts in China Journal article
Hu, Shaorou, Liu, Ming, Sohn, Byungcherl Charlie, Yuen, Desmond C.Y.. The impact of disclosure quality on analyst forecasts in China[J]. Accounting Forum, 2021, 45(4), 411-434.
Authors:  Hu, Shaorou;  Liu, Ming;  Sohn, Byungcherl Charlie;  Yuen, Desmond C.Y.
Favorite | TC[WOS]:12 TC[Scopus]:14  IF:2.8/4.0 | Submit date：2022/05/13
Disclosure Quality  Forecast Accuracy  Information Disclosure Ranking System  Mandatory Disclosure  Synchronicity  Voluntary Disclosure  
Labor power, investor protection, and price synchronicity Journal article
Huang,Shengzhong, Lam,Brian M., Liu,Ming, Sohn,Byungcherl Charlie, Yuen,Desmond C.Y.. Labor power, investor protection, and price synchronicity[J]. Asia-Pacific Journal of Accounting and Economics, 2020, 28(1), 117-132.
Authors:  Huang,Shengzhong;  Lam,Brian M.;  Liu,Ming;  Sohn,Byungcherl Charlie;  Yuen,Desmond C.Y.
Favorite | TC[WOS]:0 TC[Scopus]:0  IF:1.4/1.5 | Submit date：2021/03/11
Investor Protection  Labor Union Power  Stock Price Synchronicity  
Do Earnings Manipulations Matter Differently in Different Markets of China? Cost of Capital Consequences Journal article
Sohn, Byungchel Charlie, Shim, H. S.. Do Earnings Manipulations Matter Differently in Different Markets of China? Cost of Capital Consequences[J]. Asis Pacific Journal of Business Review, 2019, 1-34.
Authors:  Sohn, Byungchel Charlie;  Shim, H. S.
Favorite |  | Submit date：2022/08/15
Real Earnings Management  Accrual-based Earnings Management  Implied Cost Of Equity  Soe  
The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence Journal article
Choi, Ahrum, Choi, Jong-Hag, Sohn, Byungcherl Charlie. The Joint Effect of Audit Quality and Legal Regimes on the Use of Real Earnings Management: International Evidence[J]. CONTEMPORARY ACCOUNTING RESEARCH, 2018, 35(4), 2225-2257.
Authors:  Choi, Ahrum;  Choi, Jong-Hag;  Sohn, Byungcherl Charlie
Favorite | TC[WOS]:52 TC[Scopus]:61  IF:3.2/5.4 | Submit date：2019/01/17
The Effects of SOX and Internal Control Weaknesses on the Relation between the Real Earnings Management and Audit Fees Journal article
Sohn, Byungcherl Charlie, Hoshik Shim. The Effects of SOX and Internal Control Weaknesses on the Relation between the Real Earnings Management and Audit Fees[J]. Asia-Pacific Journal of Business Review, 2018, 2(2), 17-44.
Authors:  Sohn, Byungcherl Charlie;  Hoshik Shim
Favorite |  | Submit date：2019/09/04
Real Earnings Management  Audit Fees  Sox  Internal Control Weakness  
Do auditors care about real earnings management in their audit fee decisions? Journal article
Ahrum Choi, Byungcherl Charlie Sohn, Desmond Yuen. Do auditors care about real earnings management in their audit fee decisions?[J]. ASIA-PACIFIC JOURNAL OF ACCOUNTING & ECONOMICS, 2018, 25(1-2), 21-41.
Authors:  Ahrum Choi;  Byungcherl Charlie Sohn;  Desmond Yuen
Favorite | TC[WOS]:29 TC[Scopus]:35  IF:1.4/1.5 | Submit date：2019/08/01
Real Earnings Management  Accrual-based Earnings Management  Audit Fees  
Do labor unions always lead to underinvestment? Journal article
Hyungjin Cho, Bryan Byung-Hee Lee, Woo-Jong Lee, Byungcherl Charlie Sohn. Do labor unions always lead to underinvestment?[J]. Journal of Management Accounting Research, 2017, 29(1), 45-66.
Authors:  Hyungjin Cho;  Bryan Byung-Hee Lee;  Woo-Jong Lee;  Byungcherl Charlie Sohn
Favorite | TC[WOS]:14 TC[Scopus]:16  IF:1.4/2.2 | Submit date：2019/08/01
Labor Union  Investment Efficiency  Overinvestment  Underinvestment  Chaebol  
POLITICAL CONNECTIONS AND ACCOUNTING CONSERVATISM: EVIDENCE FROM CHINESE LISTED FIRMS Journal article
Byungcherl Charlie Sohn, Ling Zhou. POLITICAL CONNECTIONS AND ACCOUNTING CONSERVATISM: EVIDENCE FROM CHINESE LISTED FIRMS[J]. Corporate Ownership and Control, 2017, 15(1), 143-154.
Authors:  Byungcherl Charlie Sohn;  Ling Zhou
Favorite | TC[Scopus]:0 | Submit date：2019/09/04
Political Connections  Accounting Conservatism