Cheol Lee

Wayne State University

Associate Professor

United States

SCHOLARLY PAPERS

10

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Top 24,377

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2,393

SSRN CITATIONS
Rank 25,385

SSRN RANKINGS

Top 25,385

in Total Papers Citations

22

CROSSREF CITATIONS

14

Scholarly Papers (10)

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
Oakland University, Wayne State University and Texas Christian University - Neeley School of Business
Downloads 630 (50,079)
Citation 12

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
Chung-Ang University, Wayne State University and Indiana University - Kelley School of Business
Downloads 471 (72,253)
Citation 3

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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 358 (99,626)
Citation 5

Abstract:

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

4.

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 316 (114,410)

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Market efficiency; Portfolio formation methodology; Financial statement analysis

5.

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 274 (133,023)
Citation 3

Abstract:

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6.

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 202 (178,909)

Abstract:

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

7.

Financial Reporting Conservatism and Voluntary CSR Disclosure

DOI: 10.2308/horizons-17-093, 2020
Number of pages: 44 Posted: 13 Apr 2020
Oakland University, Sogang University, Wayne State University and Woodbury University
Downloads 110 (292,795)

Abstract:

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

8.

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 and Myung Seok Park
Wayne State University, SUNGKYUNKWAN UNIVERSITY and Virginia Commonwealth University (VCU) - School of Business
Downloads 32 (536,631)

Abstract:

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

9.

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
University of Nebraska at Lincoln, University of Nebraska - Lincoln, Brock University - Faculty of Business and Wayne State University

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

10.

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