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Spillover Effect of FSS Audit Reviews on Quality of Accounting at Peer Firms
Kim,Jeehong,Cho,Eunjung,Kim,Sooin 한국회계정보학회 2018 한국회계정보학회 학술대회발표집 Vol.2018 No.1
This study examines whether a negative outcome for an industry-leading firm (i.e., a sanction) in the Financial Supervisory Service audit review affects the accounting quality of other firms in the same industry. We estimate accounting quality proxied by discretionary accruals, and run the OLS regression to test the prediction that the changes in peer firm discretionary accrual subsequent to regulatory audit review by the FSS will decrease. Test results shows peer firms reduce discretionary accruals in the next period, and this relationship amplifies according to the intensity of enforced disciplinary action and the materiality of errors in financial statement. This finding contributes to the literature by providing the first evidence of the spillover effect from regulatory review, and has important implications for regulators, investors, and scholars. First, this study shows that financial reporting regulations can affect the overall quality of an industry by increasing not only the sanctioned firm s accounting quality, but also that of its peers. Second, this study can be a fruitful venue for future research that investigates the effect of other regulations on the accounting quality of peer firms.
Kim, Nam Hoon,Hwang, Wooseup,Baek, Kangkyun,Rohman, Md. Rumum,Kim, Jeehong,Kim, Hyun Woo,Mun, Jungho,Lee, So Young,Yun, Gyeongwon,Murray, James,Ha, Ji Won,Rho, Junsuk,Moskovits, Martin,Kim, Kimoon American Chemical Society 2018 JOURNAL OF THE AMERICAN CHEMICAL SOCIETY - Vol.140 No.13
<P>Single-molecule surface-enhanced Raman spectroscopy (SERS) offers new opportunities for exploring the complex chemical and biological processes that cannot be easily probed using ensemble techniques. However, the ability to place the single molecule of interest reliably within a hot spot, to enable its analysis at the single-molecule level, remains challenging. Here we describe a novel strategy for locating and securing a single target analyte in a SERS hot spot at a plasmonic nanojunction. The “smart” hot spot was generated by employing a thiol-functionalized cucurbit[6]uril (CB[6]) as a molecular spacer linking a silver nanoparticle to a metal substrate. This approach also permits one to study molecules chemically reluctant to enter the hot spot, by conjugating them to a moiety, such as spermine, that has a high affinity for CB[6]. The hot spot can accommodate at most a few, and often only a single, analyte molecule. Bianalyte experiments revealed that one can reproducibly treat the SERS substrate such that 96% of the hot spots contain a single analyte molecule. Furthermore, by utilizing a series of molecules each consisting of spermine bound to perylene bisimide, a bright SERS molecule, with polymethylene linkers of varying lengths, the SERS intensity as a function of distance from the center of the hot spot could be measured. The SERS enhancement was found to decrease as 1 over the square of the distance from the center of the hot spot, and the single-molecule SERS cross sections were found to increase with AgNP diameter.</P> [FIG OMISSION]</BR>
The Choice of Abnormal Return Measures in Event Studies
Kim, Jeehong 연세대학교 산업경영연구소 1988 산업과경영 Vol.8 No.1
This paper examines the impact of alternative abnormal return measures on the empirical findings of the relationship between unexpected earnings and stock prices surrounding earnings announcement dates. To address this issue, five different abnormal return measures are employed; the Market and Risk adjusted Return, the Mean Adjusted Return, the Mean and Market Adjusted Return, the Market Adjusted Return, and the Size Adjusted Return. The results show that the three abnormal return which use benchmark period returns are subject to the ex post selections bias. The measures impact of the bias appears significant in the post-earnings announcement period when the "true" relationship between unexpected earnings and stock price is relatively weak.
김지홍(Jeehong Kim),김인혁(Inhyuk Kim),엄영익(Young Ik Eom) 한국정보과학회 2011 한국정보과학회 학술발표논문집 Vol.38 No.1A
Dalvik 가상 머신은 최적화가 쉽지 않았던 스택 기반의 가상 머신인 자바 가상 머신(JVM)과 달리 레지스터 기반의 가상 머신이므로 여러 최적화 기법을 적용할 수 있다. 따라서 Dalvik 가상 머신을 위한 새로운 레지스터 할당기법이 필요하다. 본 논문에서는 dx tool을 거친 레지스터 기반의 Dalvik byte code를 레지스터 재 할당하여 최적화하고, 이를 Dalvik JIT으로 보내어 다시 한번 레지스터 재할당 함으로써 최적화 효율을 높일 수 있는 최적화 기법을 제안하였다. 또한 제안 기법과 Dalvik JIT의 복잡도를 비교함으로써 제안기법을 검증하였다.
가변형 단일 궤도를 이용한 장애물 극복방법에 관한 연구
김지홍(Jeehong Kim),이창구(Chang-Goo Lee) 제어로봇시스템학회 2010 제어·로봇·시스템학회 논문지 Vol.16 No.4
In our paper, we propose an asymmetric single-tracked wheel system, and describe its structure and the method for maintaining the length of a transformable track system. And the method is reducing the gap of lengths. Therefore, we propose an efficient structure for transforming and explain motions with kinematics. Our transformable shape single-tracked mobile system has an advantage to overcome an obstacle or stairs by the variable arms in the single unity track system. But we will make the variable shape of tracked system get a drive that has a force to stand against a wall. In this case, we can consider this system to a rigid body and have a notice that this single tracked system is able to get vary shape with the variable arm angle. Considering forces balance along x-axis and y-axis, and moments balance around the center of the mass we have. If this rigid body is standing against a wall and doesn’t put in motion, the force of flat ground and the rigid body sets an equal by a friction. In the same way, the force of a wall and the rigid sets an equal by a friction.
김지홍 ( Jeehong Kim ),엄영익 ( Young Ik Eom ) 한국정보처리학회 2013 한국정보처리학회 학술대회논문집 Vol.20 No.1
멀티코어 환경이 보편화됨에 따라 병렬프로그래밍 기법과 이에 대한 컴파일 기술의 중요성이 더해지고 있다. 하지만 각 병렬 프로그래밍 기법과 컴퓨팅 환경에 따라 컴파일 기술이 개발되어야 하는 단점이 있다. 따라서 본 논문에서는 다양한 병렬 프로그래밍 기법과 컴퓨팅 환경을 지원할 수 있는 범용 컴파일러의 개발을 위해 병렬프로그래밍 기법과 컴파일러에 따른 병렬 프로그램의 컴파일 성능을 비교하고, 높은 수행 성능을 가진 범용 병렬 프로그램 컴파일러의 설계 방안을 모색한다.