Working Papers

Current expected credit losses (CECL) standard and banks' information production (with Sehwa Kim, Anya Kleymenova, Rongchen Li). R&R at The Accounting Review.

Managerial responses to changes in fair value accounting for equity securities (with Sehwa Kim, Carol Marquardt, and Dongoh Shin). R&R at Contemporary Accounting Research.

Executives’ retention of vested restricted equity (with Erik Johannesson).

Banks' motivations for designating securities as held to maturity (with Sehwa Kim and Stephen Ryan). R&R at The Accounting Review.

Publications

Outside directors' insider trading around board meetings (with Seungjoon Oh). Forthcoming at Review of Accounting Studies.

Fragmented securities regulation and information-processing costs (with Sehwa Kim). Forthcoming at Management Science.

Does board demographic diversity enhance cognitive diversity and monitoring? (with Jun-Koo Kang and Seungjoon Oh). The Accounting Review, October 2022, pp. 385−415.

Economic consequences of the AOCI filter removal for advanced approaches banks (with Sehwa Kim and Stephen Ryan). The Accounting Review, November 2019, pp. 309–335. 

On the conditional conservatism measure: A robust estimation approach (with James Ohlson). Journal of Business Finance & Accounting, March/April 2018, pp. 395–409.

Did the 1999 NYSE and NASDAQ listing standard changes on audit committee composition benefit investors? (with April Klein). The Accounting Review, November 2017, pp. 187–212.

Did the 1998 merger of Price Waterhouse and Coopers & Lybrand increase audit quality? (with Jong-Hag Choi and K.K. Raman). Contemporary Accounting Research, Summer 2017, pp. 1071–1102.

Linear valuation without OLS: The Theil-Sen estimation approach (with James Ohlson). Review of Accounting Studies, March 2015, pp. 395–435.

Financial statement comparability and credit risk (with Pepa Kraft and Stephen Ryan). Review of Accounting Studies, September 2013, pp. 783–823.