Lee-Seok Hwang

Seoul National University - College of Business Administration

Seoul, 151-742

Korea, Republic of (South Korea)

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 4,245

SSRN RANKINGS

Top 4,245

in Total Papers Downloads

15,950

SSRN CITATIONS
Rank 6,225

SSRN RANKINGS

Top 6,225

in Total Papers Citations

194

CROSSREF CITATIONS

70

Scholarly Papers (25)

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 5,356 (2,766)
Citation 28

Abstract:

Loading...

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

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

Abstract:

Loading...

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 (CUNY) - Stan Ross Department of Accountancy
Downloads 1,489 (21,871)
Citation 32

Abstract:

Loading...

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 536 (89,322)

Abstract:

Loading...

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 1,809 (16,235)
Citation 3

Abstract:

Loading...

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

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

Abstract:

Loading...

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 (CUNY) - Stan Ross Department of Accountancy
Downloads 1,495 (21,741)
Citation 7

Abstract:

Loading...

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

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 (CUNY) - Stan Ross Department of Accountancy

Abstract:

Loading...

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 1,325 (26,007)
Citation 107

Abstract:

Loading...

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

Abstract:

Loading...

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 1,063 (36,432)
Citation 12

Abstract:

Loading...

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 631 (73,705)
Citation 21

Abstract:

Loading...

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 462 (108,162)

Abstract:

Loading...

Earnings-return relation; Negative returns

9.

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 308 (170,083)
Citation 37

Abstract:

Loading...

Quarterly earnings; Earnings-return relation; Negative returns

10.

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 289 (181,759)
Citation 2

Abstract:

Loading...

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

11.

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 282 (186,339)
Citation 1

Abstract:

Loading...

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

12.

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
Seoul National University - Business School and Seoul National University - College of Business Administration
Downloads 196 (264,419)
Citation 2

Abstract:

Loading...

credit ratings, earnings, accruals, cash flows, efficiency

13.

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 193 (268,089)
Citation 1

Abstract:

Loading...

takeover defenses, earnings informativeness, earnings quality, market perception

14.

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
Inha University - College of Business Administration, Seoul National University - Business School, Seoul National University - College of Business Administration and Seoul National University
Downloads 182 (282,371)

Abstract:

Loading...

analyst forecast, growth anomaly, investment anomaly, extrapolation bias

15.

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, College of Business, Korea Advanced Institute of Science and Technology (KAIST) and Sookmyung Women's University
Downloads 176 (290,772)

Abstract:

Loading...

Payout policies, Corporate governance, Business group

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 158 (318,839)
Citation 1

Abstract:

Loading...

17.

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

Abstract:

Loading...

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

18.

Corporate Governance, Top Executive Compensation and Firm Performance in Japan

Pacific-Basin Finance Journal, Vol. 15, No. 1, 2007
Posted: 26 Apr 2014
Temple University - Department of Accounting, Seoul National University - College of Business Administration, Hunter College - The City University of New York and City University of New York - Baruch College - Stan Ross Department of Accountancy

Abstract:

Loading...

Main bank; Managerial opportunism; Family control

19.

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, Seoul National University - Business School, Seoul National University - College of Business Administration and University of Massachusetts Boston

Abstract:

Loading...

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

20.

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

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:

Loading...

residual income valuation, mispricing, risk

21.

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 (CUNY) - Stan Ross Department of Accountancy, Seoul National University - College of Business Administration and City University of New York (CUNY) - Stan Ross Department of Accountancy

Abstract:

Loading...

22.

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 (CUNY) - Stan Ross Department of Accountancy, Seoul National University - College of Business Administration and City University of New York (CUNY) - Stan Ross Department of Accountancy

Abstract:

Loading...

23.

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

Abstract:

Loading...

24.

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

Abstract:

Loading...

25.

The Economic Determinants of the CEO Compensation- Performance Sensitivity

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

Abstract:

Loading...