HYUNGJIN CHO
e-mail
email:
hcho@emp.uc3m.es
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address / office:
C/ Madrid, 126 - 28903 Getafe (Madrid) Spain / 6.0.23
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phone / fax:
(34) 91 624 9322 / (34) 91 624 96 07
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BUSINESS UC3M
@UC3M_BUSINESS

HYUNGJIN CHO

Assistant Professor of Accounting

Education

PhD in Business Administration (accounting concentration) from Seoul National University (South Korea)

MSc in Business Administration (accounting concentration) from Seoul National University (South Korea) 

BA in Business Administration from Sogang University (South Korea)

Research interests

His research focuses on, but is not limited to, the role of accounting information in corporate investments and external financing decisions. Other areas encompass the corporate governance, auditing, product market competition, and the role of accounting information in social interaction. 

Selected publications

Cho, H. & Hyun, J-H.: "Deleveraging and Decline in Revenue-Expense Matching over Time", Journal of Business, Finance & Accounting vol. 45 (9-10), 2018, 1031-1050.

Cho, H., Lee, B.B.-H., Lee, W.-J. & Sohn, B.C.: "Do labor unions always lead to underinvestment?", Journal of Management Accounting Research vol. 29 (1), 2017, 45-66.

Hyungjin Cho is an Assistant Professor of Accounting at the Department of Business Administration at Carlos III University of Madrid.

He holds a PhD in Business Administration from Seoul National University of South Korea. He received MS and BA of business administration from Seoul National University and Sogang University, respectively.

His research focuses on the role of accounting information in corporate investments and external financing decisions. He has the publications in Journal of Business, Finance & Accounting, Journal of Management Accounting Research, Asia-Pacific Journal of Accounting & Economics, Asia-Pacific Journal of Financial Studies, Korean Accounting Review, and others. Currently he is an editorial board member of Korean Accounting Review.

Cho, H., Choi, S. & Kwon,D.-H.: "Employee tenure and earnings management through real activities manipulation". forthcoming in Asia-Pacific Journal of Accounting and Economics.

Cho, H., Choi, S., Lee, W.-L., & Yang, S.: "Regional crime rates and corporate misreporting ", forthcoming in Spanish Journal of Finance and Accounting

Cho, H. & Hyun, J-H.: "Deleveraging and Decline in Revenue-Expense Matching over Time", Journal of Business, Finance & Accounting vol. 45 (9-10), 2018, 1031-1050.

Cho, H., Lee, B.B.-H., Lee, W.-J. & Sohn, B.C.: "Do labor unions always lead to underinvestment?", Journal of Management Accounting Research vol. 29 (1), 2017, 45-66.

Cho, H., Choi, S., Kim & M.-O.: "Cash holdings adjustment speed and managerial ability", Asia-Pacific Journal of Financial Studies vol. 47 (5), 2018, 695-719

Cho, H., Han, S., Oh, S. & Sunwoo, H.: "Optimistic credit rating and its influence on corporate decisions: Evidence from Korea", Asia-Pacific Journal of Accounting & Economics, forthcoming 

Cho, H., Choi, S., Hwang, L.-S. & Lee, W.-L.: "Asset growth and analysts' multi-period forecasts", Korean Accounting Review vol. 43 (2), 89-127

Cho, H., & Song, B.: "Politically connected audit committees, earnings quality, and external financing: Evidence from Korea", Asia-Pacific Journal of Financial Studies, 2017, vol. 46 (4), 609-634

Cho, H., Shim, H. & Lee, W.-L.: "The effectiveness of regulation fair disclosure: Evidence from an emerging market", Emerging Markets Finance and Trade vol. 52 (6), 2016, 1496-1511

Cho, H. & Choi, S.: "What drives credit rating change? A return decomposition approach", Asia-Pacific Journal of Financial Studies vol. 44 (6), 2015, 899-931

Cho, H., Jung, H.-R. & Kim & M.-O.: "The divergence between voting rights and control rights and the growth anomaly", Korean Accounting Review vol. 39 (6), 2015, 189-228 

Cho, H., Song, B. & Choi, J.-H.: "The effect of the level of competition in audit market on audit quality and audit fees", Korean Management Review vol. 43 (5), 2014.

Cho, H., Shin, K.-S. & Choi, J.-H.: "The conservative audit approach and auditor change", Accounting, Tax and Auditing Research vol. 56 (1), 2014.

Cho, H., Ahn, T.-S., Hyun, J.-H. & Oh, S.: "The changes in matching between revenue with expense: The effect of financial structures", Korean Accounting Review vol. 39 (1), 2014. 

Park, S., Cho, H., & Choi, J.-H.: "The association between income-increasing earnings management and operating performance, and voluntary resignation of outside directors", Korean Accounting Review vol. 37 (4). 2012.

Cho, H., Lee, M. & Hwang, L.-S.: "Valuation and risk management of the put back option: A case of Kumho Industrial", Korean Accounting Journal vol. 20 (5), 2012.

Hyungjin Cho, Mi-Ok Kim, Youn-Sik Choi and Hyung-Rok Jung. Budget Behaviors and Characteristics of Local Governments in Korea: An Empirical Analysis. Revise and resubmit after 2nd round at Management Accounting Research

Hyungjin Cho, Young Jun Kim, and Ju Ryum Chung. Fixed asset revaluation and external financing during the financial crisis: Evidence from Korea. Revise and resubmit from Pacific Basin Finance Journal

Hyungjin Cho, and Sera Choi, The shift in corporate credit rating standards: The case of R&D expenditure. Revise and resubmit from Accounting and Business Research

Hyungjin Cho, Ahrum Choi, and Taejin Jung, Labor market evaluation of early-stage CEO and peer effect: Evidence from firm-level investment. Submitted to Management Science

Hyungjin Cho, Sera Choi, and Iny Hwang, Earnings management incentivized by unloadable equity holdings and earnings response coefficientReject and resubmit from Journal of Management Accounting Research

Hyungjin Cho, Heesun Chung, Lee-Seok Hwang, and Seunghee Yang, IRS enforcement activities using public and private Information and the relation between financial and tax reporting aggressiveness. 

Hyungjin Cho, Lee-Seok Hwang, Hoshik Shim, and Bomi Song. Do large cash holdings and low leverage always lead to overinvestment? Modification of the ex ante overinvestment measure.