Sung Gon Chung

Wayne State University

Assistant professor

5229 Cass

112 Rands House

Detroit, MI 48202

United States

SCHOLARLY PAPERS

5

DOWNLOADS
Rank 15,276

SSRN RANKINGS

Top 15,276

in Total Papers Downloads

3,108

CITATIONS

8

Scholarly Papers (5)

1.

Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-level Estimates

Review of Accounting Studies, 22 (1), (2017), 430-468.
Number of pages: 61 Posted: 31 Jan 2009 Last Revised: 12 May 2019
Sung Gon Chung, Beng Wee Goh, Jeffrey Ng and Kevin Ow Yong
Wayne State University, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 2,301 (5,636)
Citation 8

Abstract:

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Fair value accounting, SFAS 157, voluntary disclosure, controls, information risk

2.

Corporate Tax Aggressiveness and Insider Trading

Contemporary Accounting Research, Forthcoming
Number of pages: 49 Posted: 10 May 2015 Last Revised: 16 Jul 2018
Sung Gon Chung, Beng Wee Goh, Jimmy Lee and Terry J. Shevlin
Wayne State University, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-Irvine
Downloads 425 (67,233)
Citation 1

Abstract:

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Tax aggressiveness, insider trading, litigation risk, managerial rent extraction

3.

Earnings Announcements and Option Returns

Journal of Empirical Finance, Forthcoming
Number of pages: 43 Posted: 16 Dec 2016
Sung Gon Chung and Henock Louis
Wayne State University and Pennsylvania State University - Smeal College of Business
Downloads 147 (197,529)

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Earnings Announcement; Option Pricing; Stock Return Volatility

4.

Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities

Number of pages: 36 Posted: 03 Jun 2017
Sung Gon Chung, Gerald J. Lobo and Kevin Ow Yong
Wayne State University, University of Houston - C.T. Bauer College of Business and Peking University
Downloads 119 (233,157)
Citation 2

Abstract:

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Fair Value Accounting, FAS 159 Liability Gains and Losses, Value Relevance, Market

5.

Insider Trading, Stock Return Volatility, and the Option Market's Pricing of the Information Content of Insider Trading

Journal of Banking and Finance, Forthcoming
Number of pages: 35 Posted: 16 Dec 2016
Chin-Han Chiang, Sung Gon Chung and Henock Louis
Independent, Wayne State University and Pennsylvania State University - Smeal College of Business
Downloads 116 (237,612)

Abstract:

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