Hyun A. Hong

University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management

Assistant Professor of Accounting

Riverside, CA 92521

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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4,746

SSRN CITATIONS
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SSRN RANKINGS

Top 22,666

in Total Papers Citations

19

CROSSREF CITATIONS

24

Scholarly Papers (18)

1.

Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?

Number of pages: 49 Posted: 16 Nov 2013 Last Revised: 08 Apr 2017
University of Melbourne - Faculty of Business and Economics, University of Louisville - College of Business, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and Texas State University
Downloads 1,284 (21,807)
Citation 10

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IFRS adoption; capital investment efficiency; financial disclosure; information asymmetry; comparability of accounting information

2.

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets

The Accounting Review, Volume 89, Issue 4, 2014
Number of pages: 52 Posted: 30 Jan 2014 Last Revised: 17 Feb 2017
Hyun A. Hong, Mingyi Hung and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Hong Kong University of Science & Technology (HKUST) and University of Houston - C.T. Bauer College of Business
Downloads 723 (49,019)
Citation 8

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initial public offerings; International Financial Reporting Standards; underpricing; financial globalization

3.

The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting

Number of pages: 59 Posted: 30 Oct 2009 Last Revised: 26 Aug 2011
Hyun A. Hong, Mingyi Hung and Jieying Zhang
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Hong Kong University of Science & Technology (HKUST) and The University of Texas at Dallas
Downloads 637 (57,823)
Citation 5

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Financial covenants, conservatism, cross-country studies, debt contracting

4.

Information Processing Costs and Corporate Tax Avoidance: Evidence from the SEC's XBRL Mandate

Journal of Accounting and Public Policy, Vol. 40, No. 2, 106822
Number of pages: 49 Posted: 26 Mar 2016 Last Revised: 16 Mar 2021
Texas Christian University, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, City University of Hong Kong and West Virginia University
Downloads 484 (81,458)
Citation 2

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XBRL reporting; tax avoidance; information processing costs; IRS monitoring; tax audit risk; tax accrual

Managerial Incentives and Changes in Corporate Investments Following the Inception of Credit Default Swap Trade

Tuck School of Business Working Paper No. 2973275
Number of pages: 56 Posted: 24 May 2017 Last Revised: 20 Mar 2018
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 184 (223,018)

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Credit default swap (CDS); Agency conflict; Managerial compensation; Operating risks; Investment policy; Bankruptcy

You Blinked: The Role and Incentives of Managers in Increasing Corporate Risks Following the Inception of Credit Default Swap Trade

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 65 Posted: 14 Jan 2017 Last Revised: 24 May 2017
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 78 (417,696)

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Credit default swap (CDS), Agency conflict, Managerial compensation, Operating risks, Investment policy

6.

Price Discovery in the Corporate Bond Market: The Informational Role of Short Interest

2012 Financial Markets & Corporate Governance Conference
Number of pages: 61 Posted: 06 Nov 2011 Last Revised: 20 Mar 2012
Paul A. Griffin and Hyun A. Hong
University of California, Davis - Graduate School of Management and University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management
Downloads 259 (162,110)
Citation 1

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Short interest, corporate bonds, excess bond returns, Regulation SHO, price discovery, earnings announcements

7.

Do Options Price Predictable Patterns in Future Stock Returns? Evidence from Accounting Anomalies

Simon Business School Working Paper No. FR 15-03
Number of pages: 57 Posted: 22 Apr 2015 Last Revised: 25 Sep 2015
University of Colorado at Boulder - Leeds School of Business, University of Southern California - Leventhal School of Accounting and University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management
Downloads 254 (165,304)

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Accounting signals, equity options, put-call parity, transaction costs

8.

Does Financial Reporting Conservatism Mitigate Underinvestment?

Journal of Accounting, Auditing and Finance, Volume 34, Issue 2, pp. 258-283, 2019
Number of pages: 39 Posted: 26 Jun 2017 Last Revised: 01 Jul 2019
Hyun A. Hong, Yongtae Kim and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Santa Clara University - Leavey School of Business and University of Houston - C.T. Bauer College of Business
Downloads 215 (193,749)
Citation 2

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Financial Reporting Conservatism, Underinvestment, Cash Flow Volatility, Agency Conflicts, Information Asymmetry

9.

Response to “Re-Examining the Impact of Mandatory IFRS Adoption on IPO Underpricing” by Byard, Darrough, and Suh (2021)

Number of pages: 6 Posted: 06 Dec 2021
Hyun A. Hong, Mingyi Hung and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Hong Kong University of Science & Technology (HKUST) and University of Houston - C.T. Bauer College of Business
Downloads 160 (251,036)

Abstract:

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Initial public offerings, International Financial Reporting Standards

10.

Financial Statement Comparability and Corporate Tax Strategy

Number of pages: 46 Posted: 05 May 2021
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 136 (285,819)

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Financial statement comparability, Tax distance, Tax aggressiveness, Undersheltering, IRS detection, Manager’s incentives

11.

Product Market Power and Technological Innovation

Number of pages: 52 Posted: 16 Mar 2022
University of California Riverside, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of California, Berkeley
Downloads 81 (404,373)

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Product market leader, learning, technological innovation, market valuation, accounting quality

12.

Dual-Class Shares, Corporate Innovation, and the Life Cycle of Firms: International Evidence

Number of pages: 43 Posted: 23 Mar 2022
University of Nebraska, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas at San Antonio - Department of Finance and West Virginia University
Downloads 80 (407,247)

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dual-class ownership structure, innovation, patents, corporate governance, ownership, shareholders, private benefits of control, voting premium

13.

Heightened Shareholder Interest in Firm Affairs Following the Inception of Credit Default Swap Trade

Tuck School of Business Working Paper No. 3094968
Number of pages: 67 Posted: 04 Jan 2018 Last Revised: 28 Feb 2018
Hyun A. Hong, Ji Woo Ryou and Anup Srivastava
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, West Virginia University and University of Calgary - Haskayne School of Business
Downloads 65 (455,729)
Citation 1

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credit default swap, agency conflict, corporate governance, financial reporting quality, bankruptcy

14.

Financial Market Development and Firm Investment in Tax Avoidance: Evidence from Credit Default Swap Market

Journal of Banking and Finance, Forthcoming
Number of pages: 56 Posted: 07 Sep 2019
Hyun A. Hong, Gerald J. Lobo and Ji Woo Ryou
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Houston - C.T. Bauer College of Business and West Virginia University
Downloads 58 (481,810)
Citation 1

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credit default swap, investment, tax avoidance, agency conflicts

15.

Shorting Activity and Stock Return Predictability: Evidence From a Mandatory Disclosure Shock

Number of pages: 54 Posted: 07 Jun 2021
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas at San Antonio - Department of Finance and City University of Hong Kong
Downloads 48 (523,379)

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Shorting activity; Equity lending market; Stock return predictability; Mandatory disclosure shock; IFRS.

16.

The dark side of CEO social capital: Evidence from real earnings management and future operating performance

Journal of Corporate Finance, forthcoming. https://doi.org/10.1016/j.jcorpfin.2021.101920
Posted: 09 Mar 2021
Paul A. Griffin, Hyun A. Hong, Yun Liu and Ji Woo Ryou
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Claremont Colleges - Keck Graduate Institute and West Virginia University

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Network size, CEO social capital, Real earnings management. Future operating performance

17.

Divergence of Cash Flow and Voting Rights, Opacity, and Stock Price Crash Risk: International Evidence

Journal of Accounting Research, Vol. 55, No. 5, 2017
Posted: 12 Mar 2018
Hyun A. Hong, Jeong-Bon Kim and Michael Welker
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, City University of Hong Kong and Queen's University - Queen's School of Business

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ownership-control wedge; stock price crash risk; information opacity; IFRS

18.

Price Discovery in the CDS Market: The Informational Role of Equity Short Interest

Review of Accounting Studies, 2016
Posted: 11 Jun 2016
Paul A. Griffin, Hyun A. Hong and Jeong-Bon Kim
University of California, Davis - Graduate School of Management, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and City University of Hong Kong

Abstract:

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Equity short interest, Credit default swaps, Credit spreads, Lagged price discovery