# Financial Accounting and Disclosure - Hyun Jong Na

Research records related to financial accounting, corporate disclosure, and capital market information.

Canonical person: Hyun Jong Na (나현종)
Aliases: Henry Na, Henry Hyunjong Na, Hyunjong Na, Hyun Jong "Henry" Na
Profile: https://nahyunjong.com/en/about
Research: https://nahyunjong.com/en/research

## Publications

- 2025 | Status of Goodwill Impairment Recognition and Cash-Generating Unit (CGU) Disclosures of Listed Companies in Korea (2019-2021) | H. Na | Korea Accounting Standards Board (KASB) | https://nahyunjong.com/en/research/14
- 2025 | A Study on the Introduction of the Audit Support Staff System and the Utilization of Artificial Intelligence by Accounting Firms | H. Na, and T. Jung | Audit Committee Forum (ACF) | https://nahyunjong.com/en/research/12
- 2025 | Review on the Use of Machine Learning and Artificial Intelligence in Accounting Research | J. Lim and H. Na | Korean Accounting Review | https://nahyunjong.com/en/research/11
- 2025 | Venture Capital Firms' Operational Experience and Fund of Funds Commitment Decision: Focusing on the KVIC Fund-of-Funds | H. Na and S. Hong | Asia-Pacific Journal of Business Venturing and Entrepreneurship | https://nahyunjong.com/en/research/10
- 2025 | Accounting, Disclosure, and Market Reaction for Crypto-Assets | H. Na | Korean Accounting Journal | https://nahyunjong.com/en/research/7
- 2024 | Determinants of Hurdle Rate at Venture Capital Funds in South Korea | H. Na and S. Hong | Korean Management Review | https://nahyunjong.com/en/research/9
- 2024 | Tax Incentive and Venture Capital Fundraising | Y. Kim and H. Na | Korean Journal of Financial Studies | https://nahyunjong.com/en/research/8
- 2023 | Has the Market Response to Earnings Announcements Increased in the Korean Capital Market? | H. Na | Korean Accounting Review | https://nahyunjong.com/en/research/4
- 2023 | A study on the use of Artificial Intelligence (AI) among the Certified Public Accountants (CPAs) and in the Accounting Firms | H. Na and T. Jung | Study on Accounting, Taxation & Auditing | https://nahyunjong.com/en/research/2
- 2022 | An Explorative Study to Detect Accounting Fraud Using a Machine Learning Approach | H. Na and T. Jung | Korean Accounting Review | https://nahyunjong.com/en/research/3
- 2019 | Bad News Withholding and Stock Price Crash Risk of Banks | T Jung, NKW Kim, YJ Kim, HJ Na | Asia-Pacific Journal of Financial Studies | https://nahyunjong.com/en/research/1

## Books

- No matching book records.

## Thoughts

- No matching thought records.

## News and Media

- [조세금융신문] [이슈체크] ‘뚝 떨어진 영업권’…측정 단위 뭉쳐서 숨기기 수법 횡행 | tfmedia.co.kr | https://nahyunjong.com/en/news/조세금융신문-이슈체크-뚝-떨어진-영업권측정-단위-뭉쳐서-숨기기-수법-횡행
- 가상자산의 회계처리와 공시, 무엇이 달라지고 있는가 - CPA뉴스 | CPA뉴스 | https://nahyunjong.com/en/news/가상자산의-회계처리와-공시-무엇이-달라지고-있는가-cpa뉴스
- 가상자산 보유 공시기업 54개, 공정가치 3873억원 | 내일신문 | https://nahyunjong.com/en/news/가상자산-보유-공시기업-54개-공정가치-3873억원