Sung Gon Chung

Ph.D. in Accounting (Dissertation Committee: Orie Barron, Bin Ke, and Henock Louis), Pennsylvania State University, University Park, PA, 2009

M.B.A. (concentration in Accounting and Finance), Columbia Business School, New York, NY, 2003

B.S. in Business Administration, Yonsei University, Seoul, Korea, 1997

Research interests: capital markets research with concentration on information intermediaries, institutional investors, fair value accounting and options market

Teaching interests: financial accounting, managerial accounting, and financial statement analysis

“Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities” with Cheol Lee, Gerald Lobo and Kevin Ow Yong. Forthcoming at Journal of Accounting, Auditing, and Finance.

“Hedge Funds and Their Prime Broker Analysts” with Manoj Kulchania and Melvyn Teo, Journal of Empirical Finance (2021), volume 62: 141-158.

“Corporate Tax Aggressiveness and Insider Trading” with Beng Wee Goh, Jimmy Lee, and Terry Shevlin, Contemporary Accounting Research (2019), volume 36 (1): 230-258.

"The Reactions of Analysts and Institutional Investors to Firms’ Real Activities Management" with Joonho Lee, Review of Accounting and Finance (2019), volume 18: 589-612.

“Fair Value Disclosures Beyond SFAS 157's Three-Level Estimates” with Beng Wee Goh, Jeffrey Ng, and Kevin Ow Yong, Review of Accounting Studies (2017), volume 22: 430-468.

“Earnings Announcements and Option Returns” with Henock Louis, Journal of Empirical Finance (2017), volume 40: 220-235.

“Insider trade disclosure, stock return volatility, and the option market’s pricing of the information content of insider trading” with Chin-Han Chiang and Henock Louis, Journal of Banking & Finance (2017), volume 76: 65-73.

“The Effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts’ Information Environment” with Orie Barron and Kevin Ow Yong, Journal of Accounting & Public Policy (2016), volume 35: 395-416.

“Fair Value Accounting and Reliability” with Cheol Lee and Santanu Mitra, CPA Journal (2016), volume 86: 60-63.

“Accounting for R&D Expenditure: To Capitalize or Not to Capitalize?” with Kevin Park and Jinwook Kim, Life Science Journal (2014) volume 11(7s): 107-111.

“Corporate Social Responsibility and Financial Performance: Evidence from the MSCI ESG Ratings on Korean Firms” with Kevin Park and Jinwook Kim, Journal of the Korea Academia-Industrial Cooperation Society (2013) volume 14: 5586-5593.

Invited conferences

• American Accounting Association Annual Meeting, San Diego 2022
• American Accounting Association Annual Meeting, Washington D.C. 2018
• American Accounting Association Annual Meeting, San Diego 2017
• Financial Accounting and Reporting Section Midyear Meeting, Newport Beach 2016
• American Accounting Association Annual Meeting, Chicago 2015
• Financial Accounting and Reporting Section Midyear Meeting, San Diego 2013
• Financial Accounting and Reporting Section Midyear Meeting, Chicago 2012
• Journal of contemporary accounting and economics (JCAE) conference, Hong Kong 2013
• Singapore Management University Finance summer camp, Singapore 2011
• Singapore Scholars Symposium, Singapore 2012
• World Finance & Banking Symposium, Shanghai 2012
• American Accounting Association Annual Meeting, Anaheim 2013
• American Accounting Association Annual Meeting, Washington D.C. 2012
• American Accounting Association Annual Meeting, Denver 2011
• American Accounting Association Annual Meeting, San Francisco 2010