Most Recent Additions*

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Materiality Thresholds: Empirical Evidence from Change in Accounting Estimate Disclosures
Daniel Gyung Paik, Philip Keunho Chung, Collin Rabe, and Marshall A. Geiger

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Debt Covenant Condition and the Relative Use of Operating Lease and Long-term Debt
Daniel Gyung Paik, Brandon Byunghwan Lee, Joyce Van Der Laan Smith, and Sung Wook Yoon

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Loan purpose and accounting based debt covenants
Daniel Gyung Paik, Timothy L. Hamilton, Brandon Byunghwan Lee, and Sung Wook Yoon

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Acquired In-Process Research Development and Earnings Management
Daniel Gyung Paik, Junyoup Lee, Eun Suh Lee, and Kevin H. Kim

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The Hidden Value of Abandoned Applications to the Patent System
Christopher A. Cotropia and David L. Schwartz

*Updated as of 06/20/21.