Kwon, Kyungheon, and Nam-Ryoung Lee. 2016. “A Case Study On Big Bath Earnings Management With Large Shareholder Changes With A Focus On The Setting Of Loan Loss Allowances For A Savings Bank”. Journal of Applied Business Research (JABR) 32 (6):1793-1808. https://doi.org/10.19030/jabr.v32i6.9824.