School of Business - Global Business Administration

  • Professor
  • CHOI, YOUNG-SOO

Research Interest

 Accounting-based equity valuation 
 Reporting financial performance and disclosure choice 
 Analysts' earnings forecasts

Education

  • 1985 – 1990: BA in Business Administration, Sogang University, Korea
  • 1991 – 1993: MSc in Management Science, Korea Advanced Institute of Science and Technology (KAIST), Korea
  • 1998 – 2002: PhD in Accounting and Finance, Lancaster University
  • Topic: “The reliability and the applicability of the residual income-based valuation model: Theoretical augmentation of the linear information dynamics model and its validity compared with Ohlson (1995) and Edwards-Bell-Ohlson approaches”

Experience

  • 2016 – present: Professor, Sungkyunkwan University
  • 2010 – 2015: Associate Professor, Sungkyunkwan University
  • 2005 – 2009: Assistant Professor, Lancaster University
  • 2002 – 2004: Research Fellow, Lancaster University
  • 1993 – 1998: Researcher, Samsung Economic Research Institute (SERI)

Journal Articles

  • (2022)  IASB's Exposure Draft on 'General Presentation and Disclosures' and Operating Income.  Korean Accounting Journal.  31,  4
  • (2022)  Local versus foreign analysts' forecast accuracy: does herding matter?.  ACCOUNTING AND FINANCE.  62,  1
  • (2022)  The effect of investor relations and online IR on value relevance of accounting information in COVID-19 period.  Korean Journal of Business Administration.  35,  3
  • (2021)  Consistency in meeting or beating earnings expectations and cost of equity capital.  Korean Journal of Business Administration.  34,  8
  • (2017)  The effect of economic crisis on the attributes of earnings forecasts and market reactions: Focusing on the comparison between analysts of local and foreign brokerage houses.  Korean Accounting Review.  42,  4
  • (2016)  The effect of preceding disclosure quality on market reaction and value relevance at the earnings announcement date.  Korean Accounting Journal.  25,  1
  • (2015)  First voluntary disclosure: is it less opportunistic?.  ASIA-PACIFIC JOURNAL OF ACCOUNTING ECONOMICS.  22,  4
  • (2015)  The effect of comparability on firm-level stock price crash risk.  Korean Accounting Review.  40,  4
  • (2015)  Real activity earnings management and revenue-expense matching.  Korean Journal of Accounting Review.  20,  4
  • (2015)  Transitory earnings components and the two faces of non-generally accepted accounting principles earnings.  ACCOUNTING AND FINANCE.  55,  1
  • (2014)  Economic crisis and market rewards to meeting or beating analysts' earnings forecasts: Evidence from Korea.  Information - An International Interdisciplinary Journal.  17,  9
  • (2014)  Value relevance of consolidated versus separate financial statements under IFRS regime: Evidence from Korea.  Korean Accounting Review.  39,  1
  • (2013)  Has the IASB Been Successful in Making Accounting Earnings More Useful for Prediction and Valuation? UK Evidence.  JOURNAL OF BUSINESS FINANCE & ACCOUNTING.  40,  1
  • (2012)  Revisiting the certifying role of financial intermediaries on IPOS.  Journal of Applied Business Research.  28,  5
  • (2011)  The effect of the association with BIG on the affiliated local auditor's assurance value.  Korean Accounting Journal.  20,  3
  • (2011)  Accounting education and training systems for accounting professionals in the U.K..  Korean Accounting Journal.  20,  3

Publications

  • (2022)  IFRS 회계원리.  신영사.  Co-author
  • (2022)  IFRS 회계원리 해답.  신영사.  Co-author
  • (2020)  회계와 사회.  신영사.  Co-author
  • (2015)  IFRS 경영분석과 가치평가.  신영사.  Co-author
  • (2010)  Residual Income-based Equity Valuation: Augmentation of Ohlson (1995) Model and its Validity.  LAP LAMBERT Academic Publishing.  Solo

Honors / Awards

  • First Prize in the 2nd EDAMBA Thesis Competition, 2004, European Doctoral Programmes Association in Management and Business Administration (EDAMBA)

Conference Paper

  • (2017)  Local versus Foreign Analysts' Forecast Accuracy: Does Herding Matter?.  EAA Annual Congress 2017.  SPAIN
  • (2016)  애널리스트 타입과 경제환경이 이익예측치 속성과 시장반응에 미치는 영향향.  한국회계학회 하계 국제학술대회.  KOREA, REPUBLIC OF
  • (2016)  애널리스트 타입과 경제환경이 이익예측치 속성과 시장반응에 미치는 영향.  대한회계학회 춘계학술발표대회.  KOREA, REPUBLIC OF
  • (2015)  Local versus foreign analysts' forecast accuracy: Does herding matter?.  Academic and Teaching Seminar: Chinese University of Hong Kong and Sungkyunkwan University.  KOREA, REPUBLIC OF
  • (2015)  CEO gender and real activity earnings management.  27th Asian-Pacific Conference on International Accounting Issues.  AUSTRALIA
  • (2015)  Local versus foreign analysts' forecast accuracy: Does herding matter?.  Accounting Joint Workshop: Sungkyunkwan University and National Taipei University.  TAIWAN
  • (2014)  비교가능성이 기업단위의 주가폭락에 미치는 영향.  2014 한국회계학회 하계 국제학술대회.  KOREA, REPUBLIC OF
  • (2013)  First Voluntary Disclosure: Is it less opportunistic?.  EAA 36th Annual Congress.  FRANCE