Jay Junghun Lee

University of Massachusetts Boston

Assistant Professor

College of Management

100 Morrissey Blvd.

Boston, MA 02125

United States

SCHOLARLY PAPERS

9

DOWNLOADS

4

CITATIONS

0

Ideas:
“  Please visit my personal homepage for the preprint versions of my published articles. https://sites.google.com/site/jlee61/selected-publications  ”

Scholarly Papers (9)

1.

A Model of Stock Prices Leading Earnings

Managerial Finance, 44 (7), 2018, pp. 935-952
Number of pages: 32 Posted: 05 May 2018 Last Revised: 15 Jul 2019
Jay Junghun Lee
University of Massachusetts Boston
Downloads 2 (630,635)

Abstract:

Loading...

Stock Prices Leading Earnings, Return-Earnings Relation, Future Earnings Response Coefficient (FERC), Recognition Lag, Timeliness

2.

Economic Determinants of Price Informativeness About Future Earnings

Journal of Contemporary Accounting and Economics, 14 (1), 2018, pp. 83-102.
Number of pages: 43 Posted: 30 Jan 2018 Last Revised: 15 Jul 2019
Jay Junghun Lee
University of Massachusetts Boston
Downloads 2 (630,635)

Abstract:

Loading...

price informativeness, future earnings response coefficient (FERC), product market power, long-term investment, fundamental uncertainty

3.

Product Market Competition and Analyst Forecasting Activity: International Evidence

Journal of Banking and Finance, Vol. 56, 2015, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 14 Dec 2014 Last Revised: 15 Jun 2015
In-Mu Haw, Bingbing Hu and Jay Junghun Lee
Texas Christian University - M.J. Neeley School of Business, Hong Kong Baptist University (HKBU) and University of Massachusetts Boston

Abstract:

Loading...

Product market competition, analyst following, forecast accuracy, forecast dispersion, competition laws

4.

Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 18 Aug 2014 Last Revised: 15 Jul 2019
Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
City University of Hong Kong, University of Massachusetts Boston and University of South Florida - School of Accountancy

Abstract:

Loading...

internal control, cost stickiness, selling, general, and administrative costs, internal information quality, real options theory

5.

Audit Quality and the Market Value of Cash Holdings: The Case of Office-Level Auditor Industry Specialization

Auditing: A Journal of Practice & Theory, 34 (2), 2015, pp. 27-57.
Posted: 13 Aug 2014 Last Revised: 03 Mar 2016
Jeong-Bon Kim, Jay Junghun Lee and Jong Chool Park
City University of Hong Kong, University of Massachusetts Boston and University of South Florida - School of Accountancy

Abstract:

Loading...

audit quality, auditor industry specialization, cash holdings, capital expenditures, cash management efficiency

6.

Investor Protection and Price Informativeness About Future Earnings: International Evidence

Review of Accounting Studies, Vol. 17, No. 2, 2012, pp. 389-419
Posted: 13 May 2011 Last Revised: 02 Dec 2014
In-Mu Haw, Bingbing Hu, Jay Junghun Lee and Woody Wu
Texas Christian University - M.J. Neeley School of Business, Hong Kong Baptist University (HKBU), University of Massachusetts Boston and The Chinese University of Hong Kong (CUHK) - School of Accountancy

Abstract:

Loading...

price informativeness, future earnings response coefficient (FERC), investor protection institutions, structural factors, cross-country study

7.

Debt Financing and Accounting Conservatism in Private Firms

Contemporary Accounting Research, Vol. 31, No. 4, 2014, pp. 1220-1259
Posted: 07 Jan 2010 Last Revised: 02 Dec 2014
In-Mu Haw, Jay Junghun Lee and Woo-Jong Lee
Texas Christian University - M.J. Neeley School of Business, University of Massachusetts Boston and Seoul National University

Abstract:

Loading...

private firms, debt financing, public bonds, accounting conservatism

8.

Value Relevance of Discretionary Accruals in the Asian Financial Crisis of 1997-1998

Journal of Accounting and Public Policy, Vol. 30, No. 2, 2011
Posted: 15 Dec 2009 Last Revised: 15 May 2011
Jong-Hag Choi, Jeong-Bon Kim and Jay Junghun Lee
Seoul National University - College of Business Administration, City University of Hong Kong and University of Massachusetts Boston

Abstract:

Loading...

Asian financial crisis, value relevance, discretionary accruals, nondiscretionary accruals, operating cash flows

9.

The Impact of Industry Concentration on the Market's Ability to Anticipate Future Earnings: International Evidence

International Journal of Accounting and Information Management, Vol. 24, No. 4, 2016
Posted: 11 Sep 2008 Last Revised: 09 Feb 2017
In-Mu Haw, Bingbing Hu, Jay Junghun Lee and Woody Wu
Texas Christian University - M.J. Neeley School of Business, Hong Kong Baptist University (HKBU), University of Massachusetts Boston and The Chinese University of Hong Kong (CUHK) - School of Accountancy

Abstract:

Loading...

industry concentration, future earnings response coefficient (FERC), product market power, intra-industry information transfer, competition laws