UMass Boston

Financial Accounting, Tax Accounting

PhD, Accounting, State University of New York at Buffalo
MS, Accounting, University of Minnesota at Twin Cities
MS, Business Administration, Seoul National University
BA, Business Administration, Korea University

• Less Timely Earnings Announcements and Voluntary Disclosure” (with H. Cho and S. Choi), Journal of Business Finance & Accounting, Forthcoming.
• “Do More Able Managers Provide Better Non-GAAP Earnings?,” Accounting and Finance, Forthcoming.
• “Does Sell-Side Debt Research Have Investment Value?” (with S. Choi), Accounting and Business Research, Forthcoming.
• “Does Revenue-Expense Matching Play a Differential Role in Analysts’ Earnings and Revenue Forecasts?” (with S. Kim), The British Accounting Review, Vol. 53 No. 5 (2021): 101033.
• "Asymmetric Effects of Voluntary Disclosure on Stock Liquidity: Evidence from 8-K Filings" (with H. Cho), Accounting and Finance, Vol.61 No. 1 (2021): 803-846.
• "Analysts' Optimism and Stock Crash Risk" (with H. Cho), Managerial Finance, ol. 46 No. 3 (2020): 323-343.
• "Does Financial Statement Comparability Mitigate Delayed Trading Volume Before Earnings Announcements?" (with J. Kim and S. Kim), Journal of Business Research, Vol. 107 (2020) 62-75.
• “When Does Comparability Better Enhance Relevance? Policy Implications from Empirical Evidence” (with S. Kim and P. M. Musa), Journal of Accounting and Public Policy, Vol. 37, No. 5 (2018): 436-457.
• “The Role of Online Freelance Stock Analysts in Correcting Overly Pessimistic Market Sentiment” (with M. Kim, O. Oh, and H.R. Rao), 2018, Managerial Finance, 44 (8), 954-971.
• “Business Group Affiliation, Ownership Structure, and the Cost of Debt” (with H.Y. Byun, S. Choi, and L. S. Hwang), 2013, Journal of Corporate Finance, 23 (5), 311-331.