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교수진

  • 이용규교수 사진

    • 이용규 (Lee, Yong Gyu)

    • · Office : 58동 615호
    • · Phone : 02-880-6938
    • · Email : qvian@snu.ac.kr

[Publications]

  1. Kim, Robert, Yong Gyu Lee, and Gerald J. Lobo. 2023. Rounding of earnings per share and managerial insider selling. Asia-Pacific Journal of Accounting and Economics, forthcoming.
  2. Chang, Jen, Juan Jose Molina Hernandez, Yong Gyu Lee, and Young Zik Shin. 2023. Management of operating cash flows before and after the scandals in the early 2000s: An examination of meeting or beating analyst cash flow forecasts. Journal of Accounting and Public Policy, 107071.
  3. Kim, Yewon, and Yong Gyu Lee. 2023. Investor Response to Audit Market Competition. Korean Accounting Review, 48 (2): 1–31. [printed in Korean].
  4. Shin, Young Zik, Yong Gyu Lee, and Myung Seok Park. 2023. The use of non-financial performance measures in CEO compensation contracts and stock price crash risk. Asia-Pacific Journal of Accounting and Economics, 30 (2): 531-552.
  5. Hwang, Juhee, Sera Choi, Sunhwa Choi, and Yong Gyu Lee. 2022. Corporate social responsibility and classification shifting. Journal of Accounting and Public Policy, 41 (2): 106918.
  6. Oh, Hyung-Il, Hyun-Pyo Kim, Jeong-Bon Kim, and Yong Gyu Lee. 2021. Corporate social responsibility and operating cash flows management: An examination of credit market incentives. Journal of Business, Finance and Accounting, 48 (7–8): 1494–1522.
  7. Kang, Tony, Yong Gyu Lee, Ji Yeon Ryu, and Yong Keun Yoo. 2021. A comparison of investors’ and analysts’ efficiency in incorporating accounting information. Asia-Pacific Journal of Accounting and Economics, 28 (5): 562–576.
  8. Kim, Yewon, Yong Gyu Lee, Hui Dong Kim, and Hyelin Kim. 2021. Predicting macroeconomic indicators using earnings dispersion and accounting transparency information. Korean Accounting Journal, 30 (4): 1–33. [printed in Korean]
  9. Jorgensen, Bjorn, Yong Gyu Lee, and Hyung-Il Oh. 2021. Overproduction, aggregate accounting performance, and gross domestic product. Seoul Journal of Business, 27 (1): 75–110.
  10. Park, Sunyoung, Yong Gyu Lee, and Catherine Heyjung Sonu. 2020. Earnings management, IFRS adoption, and the correlation between accruals and cash flows: Evidence from Korea. Korean Accounting Journal, 29 (5): 153–190.
  11. Chung, Jaewon, and Yong Gyu Lee. 2019. A case study on the early adoption of K-IFRS 1116 “Leases.” Korean Business Journal, 53: 89–119. [printed in Korean]
  12. Darrough, Masako, Yong Gyu Lee, and Hyung-Il Oh. 2019. Classification shifting within non-recurring items. Asia-Pacific Journal of Accounting and Economics, 26 (3): 185–206.
  13. Won, Joong Sik, Yong Gyu Lee, and Young Zik Shin. 2016. Earnings management using components of discontinued operations. Korean Accounting Review, 41 (6): 67–104. [printed in Korean]
  14. Anantharaman, Divya, and Yong Gyu Lee. 2014. Managerial risk taking incentives and corporate pension policy. Journal of Financial Economics, 111 (2): 328–351.
  15. Lee, Yong Gyu. 2014. An examination of restructuring charges surrounding the implementation of SFAS 146. Review of Accounting Studies, 19 (2): 539–572.
  16. Jorgensen, Bjorn, Yong Gyu Lee, and Steve Rock. 2014. The shapes of scaled earnings histograms are not due to scaling and sample selection: Evidence from distributions of reported earnings per share. Contemporary Accounting Research, 31 (2): 498–521.
  17. Ghosh, Aloke, and Yong Gyu Lee. 2013. Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls. Journal of Business, Finance and Accounting, 40 (3–4): 318–349.
  18. Jorgensen, Bjorn, Yong Gyu Lee, and Yong Keun Yoo. 2011. The valuation accuracy of equity value estimates inferred from conventional empirical implementations of the abnormal earnings growth model: U.S. evidence. Journal of Business, Finance and Accounting, 38 (3–4): 446–471.
  19. Ahn, Tae Sik, and Yong Gyu Lee. 2003. Is CEO compensation sticky? Korean Accounting Journal, 12 (1): 65–85. [printed in Korean]


  20. [Book]

    1. K-IFRS Intermediate Accounting (with Song Ki Kim and Sung Soo Yoon), 2022, 2nd ed., Hongmoon Corp. [printed in Korean]

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