Accounting

회계

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The major themes of accounting lab are
• What is the role of accounting information in the capital market?
• What determines corporate governance and incentive mechanisms and what do they influence managers’ decision-making and behavior?
For future research, we will continue to investigate the role of accounting in investment decisions, and the interplays between accounting, governance, and managerial incentives. We believe these research areas will continue to be important and promising.
In the future, We will investigate the effects of accounting on innovation, corporate social responsibility, and operating and investing efficiency. In addition, We are also interested in cross-country differences in accounting standards, taxation, corporate culture, capital and labor specificity, and policy uncertainty.

관심분야

The role of accounting information in the capital market, Corporate governance, Incentives

희망분야

The role of accounting information in the capital market, Corporate governance, Incentives

Research Keywords and Topics

Research Publications
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“The effects of governance on classification shifting and compensation shielding,” with Sandra Chamberlain, Contemporary Accounting Research 34(4), 1779-1811, Winter 2017.
“Differential performance impacts of outsider versus insider interim CEO succession,” with Jihun Bae and Chul W. Park, Asia Pacific Journal of Accounting and Economics, Forthcoming.
“The effect of industry business cycles on the information in pro-Forma earnings: evidence from U.S. REITs,” with Joy Begley and Sandra Chamberlain, Journal of Accounting, Auditing, and Finance, Forthcoming.
"CEO turnover, leadership vacuum, and stock market reactions," with Jihun Bae, Applied Economics, Forthcoming.

Patents

국가과학기술표준분류

  • SC. 경제/경영
  • SC14. 회계
  • SC1401. 재무회계

국가기술지도분류

  • 기타 분야
  • 060000. 국가기술지도(NTRM) 99개 핵심기술 분류에 속하지 않는 기타 연구

녹색기술분류

  • 녹색기술관련 과제 아님
  • 녹색기술관련 과제 아님
  • 999. 녹색기술 관련과제 아님

6T분류

  • 기타 분야
  • 기타 분야
  • 070000. 위의 미래유망신기술(6T) 103개 세분류에 속하지 않는 기타 연구