IDEAS home Printed from https://ideas.repec.org/a/taf/raaexx/v28y2021i4p454-471.html
   My bibliography  Save this article

The effect of management style on financial statement comparability: evidence from Korean business groups

Author

Listed:
  • Yong-Shik Kim
  • Sun A Kang
  • Sang-Hun Park

Abstract

In this study, we investigate whether firm-pairs in the same business group have more comparable earnings than firm-pairs in different business groups. We find evidence consistent with our hypothesis that accounting earnings comparability is greater when two firms are members of the same business group. Additionally, we find that accounting earnings comparability for firm-pairs in the same business group is greater where insider ownership of business groups is higher and the exchange of board personnel is more frequent. In sum, we confirm that ‘management style’ in each business group contributes to an improvement in accounting earnings comparability across member firms in the same business group.

Suggested Citation

  • Yong-Shik Kim & Sun A Kang & Sang-Hun Park, 2021. "The effect of management style on financial statement comparability: evidence from Korean business groups," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 28(4), pages 454-471, July.
    • Handle: RePEc:taf:raaexx:v:28:y:2021:i:4:p:454-471
    DOI: 10.1080/16081625.2019.1566870
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/16081625.2019.1566870
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/16081625.2019.1566870?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Yong-Shik Kim, 2023. "The Association between Voluntary Carbon Disclosure and Accounting Comparability: Examining the Moderating Effect of Korean Business Groups," Sustainability, MDPI, vol. 15(6), pages 1-17, March.
    2. Zhichao Zhang & Fangjun Wang, 2023. "Managerial short‐termism and financial statement comparability," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(5), pages 5027-5067, December.
    3. Wang, Fangjun & Zhang, Zhichao & Ho, L.C. Jennifer & Usman, Muhammad, 2023. "CFO gender and financial statement comparability," Pacific-Basin Finance Journal, Elsevier, vol. 80(C).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:raaexx:v:28:y:2021:i:4:p:454-471. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/raae20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.