Kyungran Lee

The University of Hong Kong - School of Business

Assistant Professor

Meng Wah Complex

Pokfulam Road

Hong Kong

China

SCHOLARLY PAPERS

4

DOWNLOADS

743

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (4)

1.

Rules-based vs. Principles-based Accounting Standards: Earnings Quality and the Role of Earnings in Contracting (An Analysis employing the adoption of ASC 606)

Number of pages: 60 Posted: 13 Feb 2020 Last Revised: 21 Jul 2020
Kyungran Lee and ShinWoo Lee
The University of Hong Kong - School of Business and Columbia University - Columbia Business School
Downloads 307 (124,328)

Abstract:

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ASC 606, principles-based accounting standard, rules-based accounting standard, earnings quality, debt covenant, analyst forecasts, institutional investors

2.

Well Begun Is Half Done: Initial R&D Competence and Firm Growth

Number of pages: 60 Posted: 31 Oct 2015 Last Revised: 27 May 2020
Kyungran Lee, S. Katie Moon and Seungjoon Oh
The University of Hong Kong - School of Business, University of Colorado at Boulder - Leeds School of Business and Peking University - HSBC Business School
Downloads 225 (169,434)

Abstract:

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Firm Initial Conditions, R&D Competence, Innovation, Diversification, Firm Growth

3.

Information Disclosure and Drug Development: Evidence from Mandatory Reporting of Clinical Trials

Number of pages: 70 Posted: 03 Oct 2019 Last Revised: 30 Jun 2021
National Tsing Hua University - Department of Quantitative Finance, The University of Hong Kong - School of Business, University of Colorado at Boulder - Leeds School of Business and Peking University - HSBC Business School
Downloads 141 (254,851)

Abstract:

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New Drugs, Mandatory Information Disclosure, Information Diffusion, Divestment, Welfare Analysis

4.

Nondisclosure – A Good News Signal?

Number of pages: 70 Posted: 18 Sep 2020 Last Revised: 24 Nov 2020
Kyungran Lee
The University of Hong Kong - School of Business
Downloads 70 (403,966)

Abstract:

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Disclosure; Voluntary Nondisclosure, Redacted Information, Signaling, Proprietary Information, Confidential Treatment Order