Cheol Lee

Wayne State University

Associate Professor

United States

  • Wayne State University

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    • Tel: 313-577-2242
SCHOLARLY PAPERS

11

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TOTAL CITATIONS
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Top 17,843

in Total Papers Citations

72

Scholarly Papers (11)

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1.

Corporate Social Responsibility Performance Information and Information Asymmetry

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 36 Posted: 16 Aug 2012 Last Revised: 01 Dec 2014
Seong-Yeon Cho, Cheol Lee and Ray J. Pfeiffer
Oakland University, Wayne State University and Texas Christian University - Neeley School of Business
Downloads 854 (60,275)
Citation 53

Abstract:

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Corporate social responsibility performance, information asymmetry, bid-ask spread, institutional investors

2.

Residual Income Valuation: A New Approach Based on the Value-to-Book Multiple*

Number of pages: 42 Posted: 24 Nov 2009
Kwon-Jung Kim, Cheol Lee and Samuel L. Tiras
Chung-Ang University, Wayne State University and Indiana University - Kelley School of Business
Downloads 602 (95,084)
Citation 5

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equity valuation, residual income model, value-to-book ratio, accounting conservatism

3.

The Effect of SFAS 142 on the Ability of Goodwill to Predict Future Cash Flow

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 48 Posted: 09 Oct 2010 Last Revised: 11 Oct 2010
Cheol Lee
Wayne State University
Downloads 453 (134,783)
Citation 5

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Goodwill, SFAS 142, Predicting Future Cash Flows, Principles-based Accounting

4.

Financial Reporting Conservatism and Voluntary CSR Disclosure

DOI: 10.2308/horizons-17-093, 2020
Number of pages: 44 Posted: 13 Apr 2020
Seong-Yeon Cho, Pyung Kyung Kang, Pyung Kyung Kang, Cheol Lee and Cheong Kyu Park
Oakland University, Wayne State UniversitySogang University, Wayne State University and Woodbury University
Downloads 431 (143,362)
Citation 2

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Corporate Social Responsibility (CSR); Voluntary Disclosure; Accounting Conservatism; Disclosure Credibility; Soft Information

5.

Implementability of Trading Strategies Based on Accounting Information: Piotroski (2000) Revisited

European Accounting Review Forthcoming
Number of pages: 11 Posted: 31 Oct 2014
Sohyung Kim and Cheol Lee
Brock University - Faculty of Business and Wayne State University
Downloads 388 (161,646)
Citation 1

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Market efficiency; Portfolio formation methodology; Financial statement analysis

6.

Goodwill Accounting and Asymmetric Timeliness of Earnings

CAAA Annual Conference 2013
Number of pages: 34 Posted: 17 Oct 2012
Sohyung Kim, Cheol Lee and Sung Wook Yoon
Brock University - Faculty of Business, Wayne State University and California State University, Northridge
Downloads 326 (194,968)
Citation 3

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7.

Overpayments in Acquisitions, Preannouncement Insider Trading, and Executive Compensation

Number of pages: 35 Posted: 02 Feb 2014 Last Revised: 05 May 2015
Mehmet Akbulut, Cheol Lee and Steve C. Lim
California State University, Fullerton - Department of Finance, Wayne State University and Texas Christian University - M.J. Neeley School of Business
Downloads 277 (231,508)

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Negative externality, Residual goodwill, Mergers and acquisitions, Insider trading, Executive compensation

8.

Classification Shifting and Future Stock Price Crash Risk

Number of pages: 47 Posted: 05 Apr 2023
Giman Nam, Juhee Hwang and Cheol Lee
Changwon National University, Kyungpook National University and Wayne State University
Downloads 92 (589,575)

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stock price crash, classification shifting, core earnings

9.

Do PCAOB Inspections Improve Working Capital Accrual Reliability? Evidence from PCAOB Annual versus Triennial Inspection Exposure

Forthcoming in Accounting Horizons DOI/10.2308/horizons-17-180
Number of pages: 45 Posted: 08 Mar 2020
Cheol Lee, Jong Eun Lee, Jong Eun Lee and Myung Seok Park
Wayne State University, SUNGKYUNKWAN UNIVERSITYDepartment of Accounting and Virginia Commonwealth University (VCU) - School of Business
Downloads 89 (601,641)
Citation 3

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Frequency of PCAOB inspection; Working capital accruals; Earnings persistence; Cash flow mapping

10.

Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates

Accounting Horizons, Forthcoming
Posted: 23 Aug 2018
Jimmy Downes, Tony Kang, Sohyung Kim and Cheol Lee
University of Nebraska at Lincoln, University of Nebraska - Lincoln, Brock University - Faculty of Business and Wayne State University

Abstract:

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International Accounting; IFRS; Accounting Estimates; GAAP Differences; Predicted Cash Flows

11.

Subjectivity in Fair Value Estimates, Audit Quality and Informativeness of Other Comprehensive Income

Advances in Accounting Volume 29, Issue 2, Pages 171-350 (December 2013)
Posted: 02 Apr 2014
Cheol Lee and Myung Seok Park
Wayne State University and Virginia Commonwealth University (VCU) - School of Business

Abstract:

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Other Comprehensive Income, Audit Quality, Subjectivity in Fair Value Estimate