There are no files associated with this item.
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.citation.endPage | 107 | - |
dc.citation.number | 1 | - |
dc.citation.startPage | 83 | - |
dc.citation.title | ANNALS OF ECONOMICS AND FINANCE | - |
dc.citation.volume | 22 | - |
dc.contributor.author | Choi, Sanghak | - |
dc.contributor.author | Jung, Hail | - |
dc.date.accessioned | 2023-12-21T15:46:46Z | - |
dc.date.available | 2023-12-21T15:46:46Z | - |
dc.date.created | 2021-09-07 | - |
dc.date.issued | 2021-05 | - |
dc.description.abstract | This article uses a unique institutional setting in Korea to investigate effects of managers' connections with the financial regulator on the managers' bad news hoarding behavior, proxied by stock price crash risk measures. Regression analysis shows that connected managers are likely to withhold negative information. That is, connected managers feel protected and believe that the firm is unlikely to receive financial sanctions, and such beliefs induce them to hide and hoard negative news. Furthermore, we find that these relationships are manifested only when the firm is not an affiliate of the Chaebol group or is financially constrained. | - |
dc.identifier.bibliographicCitation | ANNALS OF ECONOMICS AND FINANCE, v.22, no.1, pp.83 - 107 | - |
dc.identifier.issn | 1529-7373 | - |
dc.identifier.scopusid | 2-s2.0-85105368731 | - |
dc.identifier.uri | https://scholarworks.unist.ac.kr/handle/201301/54140 | - |
dc.identifier.url | https://www.scopus.com/record/display.uri?eid=2-s2.0-85105368731&origin=resultslist&sort=plf-f&src=s&st1=National+Tax+Service+Connection+and+Stock+Price+Crash+Risk%3a+Evidence+from+Korea&sid=598816140780677ce6dff06618e89df1&sot=b&sdt=b&sl=94&s=TITLE-ABS-KEY%28National+Tax+Service+Connection+and+Stock+Price+Crash+Risk%3a+Evidence+from+Korea%29&relpos=0&citeCnt=0&searchTerm= | - |
dc.identifier.wosid | 000642343700004 | - |
dc.language | 영어 | - |
dc.publisher | WUHAN UNIV JOURNALS PRESS | - |
dc.title | National Tax Service Connection and Stock Price Crash Risk: Evidence from Korea | - |
dc.type | Article | - |
dc.description.isOpenAccess | FALSE | - |
dc.relation.journalWebOfScienceCategory | Economics | - |
dc.relation.journalResearchArea | Business & Economics | - |
dc.type.docType | Article | - |
dc.description.journalRegisteredClass | ssci | - |
dc.description.journalRegisteredClass | scopus | - |
dc.subject.keywordAuthor | Stock Price Crash Risk | - |
dc.subject.keywordAuthor | CEO&apos | - |
dc.subject.keywordAuthor | s Connection | - |
dc.subject.keywordPlus | POLITICAL CONNECTIONS | - |
dc.subject.keywordPlus | CORPORATE GOVERNANCE | - |
dc.subject.keywordPlus | FIRMS | - |
dc.subject.keywordPlus | INCENTIVES | - |
dc.subject.keywordPlus | QUALITY | - |
dc.subject.keywordPlus | COST | - |
Items in Repository are protected by copyright, with all rights reserved, unless otherwise indicated.
Tel : 052-217-1404 / Email : scholarworks@unist.ac.kr
Copyright (c) 2023 by UNIST LIBRARY. All rights reserved.
ScholarWorks@UNIST was established as an OAK Project for the National Library of Korea.