Jiwoo Ryou

West Virginia University

Assistant Professor

PO Box 6025

Morgantown, WV 26506

United States

SCHOLARLY PAPERS

12

DOWNLOADS

1,875

TOTAL CITATIONS

8

Scholarly Papers (12)

1.

Information Processing Costs and Corporate Tax Avoidance: Evidence from the SEC's XBRL Mandate

Journal of Accounting and Public Policy, Vol. 40, No. 2, 106822
Number of pages: 49 Posted: 26 Mar 2016 Last Revised: 16 Mar 2021
Texas Christian University, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Simon Fraser University and West Virginia University
Downloads 558 (99,541)
Citation 2

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XBRL reporting; tax avoidance; information processing costs; IRS monitoring; tax audit risk; tax accrual

Managerial Incentives and Changes in Corporate Investments Following the Inception of Credit Default Swap Trade

Tuck School of Business Working Paper No. 2973275
Number of pages: 56 Posted: 24 May 2017 Last Revised: 20 Mar 2018
Hyun A. Hong, Jiwoo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 217 (278,077)

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Credit default swap (CDS); Agency conflict; Managerial compensation; Operating risks; Investment policy; Bankruptcy

You Blinked: The Role and Incentives of Managers in Increasing Corporate Risks Following the Inception of Credit Default Swap Trade

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 65 Posted: 14 Jan 2017 Last Revised: 24 May 2017
Hyun A. Hong, Jiwoo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 113 (488,906)
Citation 1

Abstract:

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Credit default swap (CDS), Agency conflict, Managerial compensation, Operating risks, Investment policy

3.

Financial Statement Comparability and Corporate Tax Strategy

Number of pages: 46 Posted: 05 May 2021
Hyun A. Hong, Jiwoo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 305 (198,947)

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Financial statement comparability, Tax distance, Tax aggressiveness, Undersheltering, IRS detection, Manager’s incentives

4.

Mandatory Disclosure and Acquisition: Evidence From Material Contract Redactions

Number of pages: 55 Posted: 11 Dec 2022
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, HKU Business School, The University of Hong Kong and West Virginia University
Downloads 169 (350,537)

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Mandatory disclosure, Proprietary information, Confidential treatment, Material contract redaction, Acquisition likelihood, Merger surplus

5.

Dual-Class Shares, Corporate Innovation, and the Life Cycle of Firms: International Evidence

Number of pages: 43 Posted: 23 Mar 2022
University of Nebraska, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas at San Antonio - Department of Finance and West Virginia University
Downloads 163 (361,583)

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dual-class ownership structure, innovation, patents, corporate governance, ownership, shareholders, private benefits of control, voting premium

6.

Capital Market Reactions to Congressional Events Leading to the Passage of the American Taxpayer Relief Act of 2012

Number of pages: 39 Posted: 02 Mar 2018
Zabihollah Rezaee, Jiwoo Ryou and Lei Gao
University of Memphis - School of Accountancy, West Virginia University and George Mason University
Downloads 111 (489,111)
Citation 1

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2013 Fiscal cliff, Market Reactions, American Taxpayer Relief Act of 2012, Government Shutdown, Corporate Governance

7.

Financial Market Development and Firm Investment in Tax Avoidance: Evidence from Credit Default Swap Market

Journal of Banking and Finance, Forthcoming
Number of pages: 56 Posted: 07 Sep 2019
Hyun A. Hong, Gerald J. Lobo and Jiwoo Ryou
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Houston - C.T. Bauer College of Business and West Virginia University
Downloads 87 (575,823)
Citation 3

Abstract:

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credit default swap, investment, tax avoidance, agency conflicts

8.

Heightened Shareholder Interest in Firm Affairs Following the Inception of Credit Default Swap Trade

Tuck School of Business Working Paper No. 3094968
Number of pages: 67 Posted: 04 Jan 2018 Last Revised: 28 Feb 2018
Hyun A. Hong, Jiwoo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 83 (592,272)
Citation 1

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credit default swap, agency conflict, corporate governance, financial reporting quality, bankruptcy

Tech Trailblazers: How Chief Technology Officers Elevate Corporate Innovation Efficiency

Number of pages: 51 Posted: 25 Feb 2024
Jiwoo Ryou, Rong Yang and Qiu Zheng
West Virginia University, Rochester Institute of Technology and West Virginia University
Downloads 57 (733,906)

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Innovation efficiency, CTO, executive qualification, CEO background

Tech Trailblazers: How Chief Technology Officers Elevate Corporate Innovation Efficiency

Number of pages: 60 Posted: 23 Nov 2024
Jiwoo Ryou, Rong Yang and Qiu Zheng
West Virginia University, Rochester Institute of Technology and West Virginia University
Downloads 12 (1,148,315)

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Innovation efficiency, CTO, executive qualification, CEO background

10.

Product Market Competition and Voluntary Corporate Social Responsibility Disclosures

Contemporary Accounting Research, Forthcoming
Posted: 07 Dec 2021
Jiwoo Ryou, Albert Tsang and Kun Tracy Wang
West Virginia University, School of Business, Southern University of Science and Technology, China and Australian National University - Research School of Accounting

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proprietary cost, voluntary disclosure, corporate social responsibility, product disclosure, non-financial disclosure, competition

11.

The dark side of CEO social capital: Evidence from real earnings management and future operating performance

Journal of Corporate Finance, forthcoming. https://doi.org/10.1016/j.jcorpfin.2021.101920
Posted: 09 Mar 2021
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Claremont Colleges - Keck Graduate Institute and West Virginia University

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Network size, CEO social capital, Real earnings management. Future operating performance

12.

The Color of Shareholders’ Money: Institutional Shareholders’ Political Values and Corporate Environmental Disclosure

Journal of Corporate Finance, Forthcoming
Posted: 25 Sep 2020
Incheol Kim, Jiwoo Ryou and Rong Yang
University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American) - College of Business and Entrepreneurship, West Virginia University and Rochester Institute of Technology

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institutional shareholders; political ideology; environmental disclosure; environmental committee; green innovation