Lee-Seok Hwang

Seoul National University - College of Business Administration

Seoul, 151-742

Korea, Republic of (South Korea)

SCHOLARLY PAPERS

27

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514

Scholarly Papers (27)

Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

Number of pages: 34 Posted: 21 Oct 1999
Ashiq Ali and Lee-Seok Hwang
University of Texas at Dallas - Naveen Jindal School of Management and Seoul National University - College of Business Administration
Downloads 5,043 (1,396)
Citation 153

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Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data

Journal of Accounting Research, Vol. 38, April 2000
Posted: 21 Oct 1999
Ashiq Ali and Lee-Seok Hwang
University of Texas at Dallas - Naveen Jindal School of Management and Seoul National University - College of Business Administration

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Compensation of Outside Directors: An Empirical Analysis of Economic Determinants

Number of pages: 42 Posted: 28 Oct 2000
Wake Forest University, Seoul National University - College of Business Administration, New York University (NYU) - Department of Accounting and City University of New York - Stan Ross Department of Accountancy
Downloads 1,416 (12,090)
Citation 12

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Director compensation, outside directors, director pension plan, incentive contracts, agency theory

Compensation of Outside Directors: An Empirical Analysis of Economic Determinants

NYU Working Paper No. 2451/27453
Number of pages: 42 Posted: 08 Oct 2008
Wake Forest University, Seoul National University - College of Business Administration, New York University (NYU) - Department of Accounting and affiliation not provided to SSRN
Downloads 389 (72,706)
Citation 12

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Director compensation, outside directors, director pension plan, incentive contracts, agency theory

Accruals and Future Stock Returns: Tests of the Naive Investor Hypothesis

Number of pages: 30 Posted: 22 Aug 1999
Ashiq Ali, Lee-Seok Hwang and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management, Seoul National University - College of Business Administration and University of Arizona - Eller College of Management
Downloads 1,735 (8,711)
Citation 34

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Accruals and Future Stock Returns: Tests of the Naive Investor Hypothesis

Journal of Accounting, Auditing & Finance, Vol. 15, No. 2, Spring 2000
Posted: 03 May 2000
Ashiq Ali, Lee-Seok Hwang and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management, Seoul National University - College of Business Administration and University of Arizona - Eller College of Management

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CEO Stock-Based Compensation: An Empirical Analysis of Incentive-Intensity, Relative Mix, and Economic Determinants

Number of pages: 65 Posted: 14 Oct 1999
Stephen H. Bryan, Lee-Seok Hwang and Steven B. Lilien
Wake Forest University, Seoul National University - College of Business Administration and City University of New York - Stan Ross Department of Accountancy
Downloads 1,430 (11,894)
Citation 95

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CEO Stock-Based Compensation: An Empirical Analysis of Incentive-Intensity, Relative Mix, and Economic Determinants

Journal of Business
Posted: 16 Nov 1999
Stephen H. Bryan, Lee-Seok Hwang and Steven B. Lilien
Wake Forest University, Seoul National University - College of Business Administration and City University of New York - Stan Ross Department of Accountancy

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Arbitrage Risk and the Book-to-Market Anomaly

Number of pages: 31 Posted: 11 Jul 2002
Ashiq Ali, Lee-Seok Hwang and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management, Seoul National University - College of Business Administration and University of Arizona - Eller College of Management
Downloads 1,070 (18,680)
Citation 88

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arbitrage risk, book-to-market, mispricing, transaction costs, investor sophistication

Arbitrage Risk and the Book-to-Market Anomaly

Journal of Financial Economics, Vol. 69, August 2003
Posted: 04 Oct 2002
Ashiq Ali, Lee-Seok Hwang and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management, Seoul National University - College of Business Administration and University of Arizona - Eller College of Management

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arbitrage risk, book-to-market, mispricing, transaction costs, investor sophistication

6.

Residual-Income-Based Valuation Predicts Future Stock Returns: Evidence on Mispricing Versus Risk Explanations

Number of pages: 34 Posted: 05 May 2003
Ashiq Ali, Lee-Seok Hwang and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management, Seoul National University - College of Business Administration and University of Arizona - Eller College of Management
Downloads 960 (22,336)
Citation 31

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Residual income valuation, mispricing, risk

7.

Loss Firms and Analysts' Earnings Forecast Errors

The Journal of Financial Statement Analysis, Vol. 1 No. 2
Number of pages: 13 Posted: 03 May 2014
Lee-Seok Hwang, Ching-Lih Jan and Sudipta Basu
Seoul National University - College of Business Administration, California State University, East Bay and Temple University - Department of Accounting
Downloads 369 (78,044)
Citation 32

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8.

Differences in Conservatism between Big Eight and Non-Big Eight Auditors

Number of pages: 58 Posted: 03 May 2014
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads 324 (90,626)
Citation 26

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Earnings-return relation; Negative returns

9.

Return Predictability and Shareholders' Real Options

Review of Accounting Studies, Forthcoming
Number of pages: 42 Posted: 27 Jan 2009 Last Revised: 20 Apr 2009
Lee-Seok Hwang and Byungcherl Charlie Sohn
Seoul National University - College of Business Administration and University of Macau - Department of Accounting and Information Management
Downloads 261 (114,230)
Citation 5

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Abandonment (liquidation or adaptation) option, Residual income model, Abnormal earnings, Real options model, Return predictability

10.

A New Value-to-Price Anomaly and the Idiosyncratic Risk

Number of pages: 52 Posted: 01 Nov 2009 Last Revised: 27 Jan 2011
Lee-Seok Hwang and Byungcherl Charlie Sohn
Seoul National University - College of Business Administration and University of Macau - Department of Accounting and Information Management
Downloads 245 (121,924)
Citation 1

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abandonment option, value-to-price anomaly, idiosyncratic risk, arbitrage

11.

Auditor Conservatism and Quarterly Earnings

Number of pages: 57 Posted: 03 May 2014
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads 211 (141,146)
Citation 20

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Quarterly earnings; Earnings-return relation; Negative returns

12.

Do Takeover Defenses Impair Equity Investors’ Perception of ‘Higher Quality’ Earnings?

Journal of Accounting, Auditing and Finance, Vol. 27, No. 3, 2012
Number of pages: 51 Posted: 23 Mar 2010 Last Revised: 05 Sep 2014
Lee-Seok Hwang and Woo-Jong Lee
Seoul National University - College of Business Administration and Seoul National University
Downloads 176 (166,705)

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takeover defenses, earnings informativeness, earnings quality, market perception

13.

Do Rating Agencies Fully Understand Information in Earnings and its Components?

Number of pages: 50 Posted: 07 Jul 2012 Last Revised: 25 Aug 2012
Sunhwa Choi and Lee-Seok Hwang
Sungkyunkwan University and Seoul National University - College of Business Administration
Downloads 170 (171,945)

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credit ratings, earnings, accruals, cash flows, efficiency

14.

Corporate Governance and Payout Policy: Evidence from Korean Business Groups

Pacific-Basin Finance Journal, Vol. 24, 2013, KAIST College of Business Working Paper Series No. 2013-009
Number of pages: 41 Posted: 24 Aug 2013 Last Revised: 09 Oct 2013
Lee-Seok Hwang, Hakkon Kim, Kwangwoo Park and Rae Soo Park
Seoul National University - College of Business Administration, KAIST College of Business, KAIST (Korea Advanced Institute of Science and Technology) - College of Business and Sookmyung Women's University
Downloads 145 (196,580)

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Payout policies, Corporate governance, Business group

15.

Extrapolation Bias in Explaining the Asset Growth Anomaly: Evidence from Analysts’ Multi-Period Earnings Forecasts

Number of pages: 41 Posted: 16 Jan 2014 Last Revised: 16 Oct 2015
Hyungjin Cho, Sunhwa Choi, Lee-Seok Hwang and Woo-Jong Lee
Universidad Carlos III de Madrid, Sungkyunkwan University, Seoul National University - College of Business Administration and Seoul National University
Downloads 138 (204,560)

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analyst forecast, growth anomaly, investment anomaly, extrapolation bias

16.

Auditor Conservatism and Analysts' Fourth Quarter Earnings Forecasts

Journal of Accounting and Finance Research, 2005, Vol. 13 No. 5, 211-235
Number of pages: 25 Posted: 03 May 2014
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay
Downloads 95 (268,286)
Citation 7

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17.

The Value Relevance of Foreign Income: An Australian, Canadian, and British Comparison

Journal of International Financial Management & Accounting, Vol. 14, pp. 171-193, October 2003
Number of pages: 23 Posted: 12 Oct 2003
Gordon M. Bodnar, Lee-Seok Hwang and Joseph Weintrop
Johns Hopkins University - Paul H. Nitze School of Advanced International Studies (SAIS), Seoul National University - College of Business Administration and City University of New York - Baruch College - Stan Ross Department of Accountancy
Downloads 28 (466,528)
Citation 10
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18.

International Variation in Accounting Measurement Rules and Analysts’ Earnings Forecast Errors

Journal of Business Finance and Accounting, Vol. 25, Nos. 9/10, 1998
Posted: 26 Apr 2014
Sudipta Basu, Lee-Seok Hwang and Ching-Lih Jan
Temple University - Department of Accounting, Seoul National University - College of Business Administration and California State University, East Bay

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accrual accounting, cross-country comparisons, earnings unpredictability, tax and financial alignment, Random Walk model

19.

Corporate Governance, Top Executive Compensation and Firm Performance in Japan

Pacific-Basin Finance Journal, Vol. 15, No. 1, 2007
Posted: 26 Apr 2014
Sudipta Basu, Lee-Seok Hwang, Toshi and Joseph Weintrop
Temple University - Department of Accounting, Seoul National University - College of Business Administration, Independent and City University of New York - Baruch College - Stan Ross Department of Accountancy

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Main bank; Managerial opportunism; Family control

20.

Stock Return Predictability of Residual‐Income‐Based Valuation: Risk or Mispricing?

Abacus, Vol. 49, Issue 2, pp. 219-241, 2013
Number of pages: 23 Posted: 04 Jun 2013
Lee-Seok Hwang and Woo-Jong Lee
Seoul National University - College of Business Administration and Seoul National University
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Asset‐pricing tests, Market efficiency, Mispricing, Risk, Value‐to‐price

21.

Business Group Affiliation, Ownership Structure, and the Cost of Debt

Journal of Corporate Finance, Vol. 23, No. 5, 2013
Posted: 30 Mar 2012 Last Revised: 10 Aug 2018
Hae-Young Byun, Sunhwa Choi, Lee-Seok Hwang and Robert Kim
Independent, Sungkyunkwan University, Seoul National University - College of Business Administration and University of Massachusetts Boston

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Business Groups, Ownership, Cost of Debt Capital, Co-Insurance

22.

Residual-Income-Based Valuation Predicts Future Stock Returns: Evidence on Mispricing Versus Risk Explanations

Accounting Review, April 2003
Posted: 20 Jan 2003
Ashiq Ali, Lee-Seok Hwang and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management, Seoul National University - College of Business Administration and University of Arizona - Eller College of Management

Abstract:

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residual income valuation, mispricing, risk

23.

CEO Stock Option Awards: An Empirical Analysis and Synthesis of the Economic Determinants

Posted: 24 Mar 1999
Stephen Bryan, Lee-Seok Hwang and Steven B. Lilien
City University of New York - Stan Ross Department of Accountancy, Seoul National University - College of Business Administration and City University of New York - Stan Ross Department of Accountancy

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24.

The Change in Operating and Regulatory Environment and the CEO Compensation-Performance Sensitivity: An Empirical Analysis of Electric Utilities

Posted: 10 Feb 1999
Stephen Bryan, Lee-Seok Hwang and Steven B. Lilien
City University of New York - Stan Ross Department of Accountancy, Seoul National University - College of Business Administration and City University of New York - Stan Ross Department of Accountancy

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25.

Pay-Performance Sensitivity: An Analysis of Japanese Compensation

IB-95-2
Posted: 22 Aug 1998
Lee-Seok Hwang and Helen K. Snider
Seoul National University - College of Business Administration and New York University (NYU) - Department of Accounting

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26.

Does the Ownership Structure of Debt and Equity Affect the Agency Costs of Debt? Japanese Evidence

Journal of Accounting, Auditing, and Finance, Vol 13, No 1, Winter 1998
Posted: 27 Jun 1998
Lee-Seok Hwang and Yong O. Kim
Seoul National University - College of Business Administration and affiliation not provided to SSRN

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27.

The Economic Determinants of the CEO Compensation- Performance Sensitivity

Posted: 28 Jul 1997
Stephen Bryan and Lee-Seok Hwang
City University of New York - Stan Ross Department of Accountancy and Seoul National University - College of Business Administration

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