معرفی
Jeong-Bon Kim is a Distinguished Professor at Simon Fraser University, specializing in accounting, auditing, and corporate finance. His research examines stock price crash risk, accounting conservatism, tax avoidance, audit quality, and international financial reporting standards. With over 100 scholarly publications, he ranks among the top SSRN authors globally.
Research Focus: Kim's work integrates accounting transparency with market outcomes, exploring how disclosure quality, corporate governance, and regulatory frameworks influence financial stability. Key themes include:
- Mechanisms driving stock price crashes (e.g., bad news hoarding, managerial overconfidence)
- Tax avoidance strategies and their impact on firm risk
- Audit quality determinants (e.g., office size, geographic proximity)
- IFRS/XBRL adoption effects on information asymmetry
Recent Trends: His latest articles analyze climate risk disclosure, fintech applications (social media, XBRL), supply-chain information flows, and banking sector consolidation. Methodologically, he employs natural experiments, international datasets, and advanced econometrics to identify causal relationships.
