不良研究所

2019 SSHRC Grants awarded

Congratulations to the Desautels professors who received 2019 SSHRC Grants.

SSHRC Insight Development Grants

Professor Dongyoung Lee awarded 2019 SSHRC Insight Development Grant

Dongyoung Lee, Assistant Professor in Accounting, awarded 2019 SSHRC Insight Development Grant

Dongyoung Lee, Jingjing Zhang and Hongping Tan awarded 2018 SSHRC Connection Grant

Congratulations to聽Dongyoung Lee, Assistant Professor in Accounting, Jingjing Zhang, Assistant Professor in Accounting, and Hongping Tan, Associate Professor in Accounting, awarded 2018 SSHRC Connection Grant - 2019 Financial Accounting Research Conference: 鈥淎c

Influential Chief Marketing Officers and Management Revenue Forecasts

Authors: David S. Koo and Dongyoung Lee

Publication: The Accounting Review, Forthcoming

Abstract:

We examine the role of the chief marketing officer (CMO) in corporate voluntary disclosure of future revenues. Using a sample of S&P 1500 firms for the period from 2003 to 2011, we find that the presence of an influential CMO in top management is positively associated with the likelihood of a firm's issuing a management revenue forecast. We also find that firms with an influential CMO provide more accurate revenue forecasts than other firms. These findings extend to long-window change analyses and are robust to the use of a propensity-score matched-pair approach. Overall, the results are consistent with the notion that CMO influence in top management appears to play an important role in voluntary revenue disclosures.

Read abstract: The Accounting Review

Does the Presence of Female Executives Curb Earnings Management? Evidence from Korea

Authors: Hyun Ah Kim, Seok Woo Jeong, Tony Kang and Dongyoung Lee

Publication: Australian Accounting Review, Vol. 27, No. 4, December 2017

Abstract: