l 교수진 l 전체
e-mail
youngjun.kim@hufs.ac.kr
Telephone
02-2173-3079 (교수회관 626호)
Degrees
Ph.D in Business Administration, Seoul National University
Master of Financial Engineering, University of California, Berkeley
Master of Science in Financial Mathematics, University of Chicago
B.A, Yonsei University
Work Experience(경력 및 활동)
Samsung asset management
Research Interests(연구관심분야)
Valuation, Accounting for Financial Institutions, Disclosures, Derivatives
Selected Publication(주요논문)
“Perpetual Securities and Stock Prices: Korean Evidence” (with Sera Choi, Eugenia Y. Lee, Su Jeong Lee), 2023, Journal of Contemporary Accounting and Economics. Forthcoming. [SSCI].
“교환사채 회계처리에 관한 현황 조사연구” (with 이수정, 이유진, 조미옥), 2023, 회계저널, 2월호, Forthcoming.
“영구전환사채와 기업구조조정: HMM사례” (with 이수정, 조미옥), 2023, 회계저널, 2월호, Forthcoming.
“콜옵션 전환사채와 경영권 강화: 현대엘리베이터 사례” (with 조미옥, 이수정), 2022, 회계저널, 31(2) 179-212.
“Fundamental Analysis, Low Accruals, and the Accrual Anomaly: Korean Evidence” (with Jung Hoon Kim, Sewon Kwon, and Su Jeong Lee), 2021, Investment Analysts Journal, Forthcoming. [SSCI].
“Fixed Asset Revaluation and External Financing during the Financial Crisis: Evidence from Korea” (with Hyungjin Cho, Ju-ryum Chung), 2021, Pacific-Basin Finance Journal, Vol 67(3) [SSCI].
“Do Analysts Account for Accruals? Evidence from Insurance Industry”(with Bok Baik, and Yongoh Roh), 2021, Asia-Pacific Journal of Financial Studies, 50 (1), 79-109 [SSCI].
“전환금융상품에 내재된 전환권의 부채·자본 분류 사례연구” (with 이유진, 이수정), 2021, 회계저널, 30권 2호, 315-340.
“금융자산의 재분류를 이용한 자본관리: H생명 사례” (with 이수정, 양승희), 2020, 회계저널, 6월, 29권 제3호, 265-300.
“전환금융상품 관련 파생상품평가손실 공시에 대한 시장반응” (with 이수정, 이유진, 최가영), 2020, 선물연구, 28권 제1호, 35-61.
“Value relevance of add-back of loan loss reserves” (with Hyejin Ahn), Seoul Journal of Business, 2019, 25(2). 93-114.
“Bad News Withholding and Stock Price Crash Risk of Banks” (with Taejin Jung, Natalie Kyung Won Kim, and Hyun Jong Na), 2019, Asia-Pacific Journal of Financial Studies, 48 (6), 777-807 [SSCI].
“전환사채 발행자의 회계처리와 주가 변화에 따른 재무적 영향: 전환권 분류를 중심으로” (with 이유진, 한승엽), 2019, 회계저널, 28권 제5호, 117-156.
“총수익스왑에 대한 이해: 활용 사례와 회계처리” (with 한승엽, 최종학), 2019, 회계저널, 28권 제2호, 207-239.
“금융자산의 인식과 제거에 대한 비대칭적 회계처리 : 총수익스왑을 활용한 지분증권 거래에 관한 사례 연구" (with 한승엽, 백복현), 2018, 회계저널, 27권 제4호, 145-183.
"Implications of Firms Having Both Highly Negative Accruals and Cash Flows for Test of Accruals Anomaly" (with Jung Hoon Kim), 2017, Accounting Horizons, Vol. 31, No. 1, 1-22 [SSCI].
"Percent Accruals and the Accrual Anomaly: Korean Evidence" (with Jung Hoon Kim, Sewon Kwon, and Su Jeong Lee), 2015, Pacific-Basin Finance Journal, Vol 35, Part A: 340-366 [SSCI].
"Usefulness of Earnings in Credit Markets: Korean Evidence" (with Bok Baik, Jungbae Kim, and Su Jeong Lee), 2015, Pacific-Basin Finance Journal, Vol 33, 93-113 [SSCI].
"The Changes in Value Relevance in Korean Capital Market over 20 Years" (with Joonil Lee, and Seungbin Oh), 2015, Studies on Accounting, Taxation, and Auditing 57(1): 1-39.
"Value Relevance of Earnings News, Accruals News, and Cash Flows News: Evidence from Korea" (with Su Jeong Lee, and Yongoh Noh), 2014, The Korean Accounting Journal 23(3):1-32.
"The Effect of Asset Revaluation on Cost of Debt: Evidence from Korea" (with Ju-ryum Chung, and Ho-Young Lee), 2014, The Korean Accounting Journal 23(3): 61-94.
"Volatility Arbitrage around Earnings Announcements: Evidence from the Korean Equity Linked Warrants Market" (with Bok Baik, and Hyoung-Goo Kang), 2013, Pacific-Basin Finance Journal Volume 23: 109-130 [SSCI].
"The Tunneling Effect through Merger between Affiliated Firms: The Case of WooWon Development" (with Bok Baik, Bum-Joon Kim, and Sang-Giun Yim), 2013, The Korean Accounting Journal 22(2): 336-363.
"Usefulness of Accounting Information from the Viewpoint of Financial Analysts Before and After Asset Revaluation" (with Jong-Hag Choi, and Ju-ryum Chung), 2013, The Korean Accounting Review 38(1): 247-281.
"A Study on the Exact Timing of Annual Earnings Announcement" (with Bok Baik, and Joonil Lee), 2012, The Korean Accounting Review 37(4): 253-293.
"The Earnings Management around Backdoor Listing: The Case of Neosemitech" (with Bok Baik, Bum-Joon Kim, and Ho-Sik Shim), 2011, The Korean Accounting Journal 20(5): 203-230.
학술대회 발표논문
2016: AAA Annual Meeting (U.S.)
Asia-Pacific Association of Derivatives
Financial Markets & Corporate Governance Conference (Australia)
2015: AAA Annual Meeting (U.S.)
Asian-Pacific Conference on Accounting Issues
Financial Management Association-Asia
Conference on Asian Pacific Financial Markets (CAFM)
2014: AAA Annual Meeting (U.S.)
Korean Academic Society of Business Admistration
2013: AAA Annual Meeting (U.S.)
Korean Academic Society of Business Administration
2011: Asia-Pacific Association of Derivatives
Korean Accounting Association Winter Conference
수상
Best Paper in Asia–Pacific Journal of Financial Studies 2021
Best Paper Award for Korean Accounting Journal 2021
Best Paper Award for Korean Accounting Journal 2019
Best Paper Award for Financial Accounting in the 5th Financial Market & Corporate Governance Conference
Maekyung Outstanding Paper Award for 2013 Korean Academic Society of Buisness Admistration
Best Paper Award for 7th Conference of Asia-Pacific Association of Derivatives
학회주요활동
Korean Accounting Association
Korean Securities Association
American Accounting Association
l 교수진 l 전체
