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)

MS of business administration (accounting concentration) from Seoul National University (South Korea) 

BA of 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

Hyungjin Cho and Jung-Hoon Hyun, 2018. Deleveraging and Decline in Revenue-Expense Matching over Time. Journal of Business, Finance & Accounting45(9-10) [link]


Hyungjin Cho, Sera Choi, Mi-Ok Kim, 2018. Cash holdings adjustment speed and managerial ability, Asia-Pacific Journal of Financial Studies, 47(5) [link]


Hyungjin Cho, Seungyeop Han, Seungbin Oh, and Heeyeon Sunwoo, 2018.  Optimistic credit rating and its influence on corporate decisions: Evidence from Korea, Asia-Pacific Journal of Accounting & Economics, forthcoming [link]


Hyungjin Cho, Bryan Byung-Hee Lee, Woo-Jong Lee, and Byungcherl Charlie Sohn, 2017, Do labor unions always lead to underinvestment? Journal of Management Accounting Research, 29(1) [link]


Hyungjin Cho, and Sunhwa Cho, 2015, What drives credit rating change? A return decomposition approach, Asia-Pacific Journal of Financial Studies, 44(6) [link]

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.

Hyungjin Cho and Jung-Hoon Hyun, 2018. Deleveraging and Decline in Revenue-Expense Matching over Time. Journal of Business, Finance & Accounting, 45(9-10) [link]


Hyungjin Cho, Bryan Byung-Hee Lee, Woo-Jong Lee, and Byungcherl Charlie Sohn, 2017, Do labor unions always lead to underinvestment? Journal of Management Accounting Research 29(1) [link]


Hyungjin Cho, Sera Choi, Mi-Ok Kim, 2018. Cash holdings adjustment speed and managerial ability, Asia-Pacific Journal of Financial Studies, 47(5) [link]


Hyungjin Cho, Seungyeop Han, Seungbin Oh, and Heeyeon Sunwoo, 2018.  Optimistic credit rating and its influence on corporate decisions: Evidence from Korea, Asia-Pacific Journal of Accounting & Economics, forthcoming [link]


Hyungjin Cho, Sunhwa Choi, Lee-Seok Hwang, and Woo-Jong Lee, 2018. Extrapolation bias in explaining the asset growth anomaly: Evidence from analysts' multi-period earnings forecasts. Korean Accounting Review, 43(2)


Hyungjin Cho, Bomi Song, Politically connected audit committees, earnings quality, and external financing: Evidence from Korea, Asia-Pacific Journal of Financial Studies, 46(4) [link]


Hoshik Shim, Hyungjin Cho, Woo-Jong Lee, 2016, The effectiveness of regulation fair disclosure: Evidence from an emerging market, Emerging Markets Finance and Trade, 52


Hyungjin Cho, and Sunhwa Cho, 2015, What drives credit rating change? A return decomposition approach, Asia-Pacific Journal of Financial Studies, 44(6) [link]


Hyungjin Cho, Mi-Ok Kim, and Hyung-Rok Jung, 2014, The divergence between voting rights and control rights and the growth anomaly, Korean Accounting Review ,39(6) [in Korean]


Hyungjin Cho, Bomi-Song, and Jong-Hag Choi, 2014, The effect of the level of competition in audit market on audit quality and audit fees, Korean Management Review, 43(5) [in Korean]


Keun-Sik Shin, Hyungjin Cho, and Jong-Hag Choi, 2014, The conservative audit approach and auditor change, Accounting, Tax and Auditing Research, 56(1) [in Korean]


Tae-Sik Ahn, Jung-Hun Hyun, Hyungjin Cho, and Seungbin Oh, 2014, The changes in matching between revenue with expense: The effect of financial structures, Korean Accounting Review, 39(1) [in Korean]


Sunyoung Park, Hyungjin Cho, and Jong-Hag Choi, 2012, The association between income-increasing earnings management and operating performance, and voluntary resignation of outside directors, Korean Accounting Review, 37(4) [in Korean]


Hyungjin Cho, Moony Lee, Lee-Seok Hwang, 2011, Valuation and risk management of the put back option: A case of Kumho Industrial, Korean Accounting Journal, 20(5) [in Korean]

Hyungjin Cho, Sera Choi, and Dae-Hyun Kwon. Employee tenure and real earnings management. 2nd round at Journal of Accounting and Public Policy


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 at 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. Submitted to The Accounting Review


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.  Submitted to Journal of Business, Finance & Accounting


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, and Sera Choi, The shift in corporate credit rating standards: The case of R&D expenditure. Reject and resubmit from Journal of Empirical Finance


Hyungjin Cho, Ahrum Choi, and Taejin Jung, When and why CEOs rely on peer firms' information in investment decisions? 


Hyungjin Cho, Sera Choi, Woo-Jong Lee, and Seunghee Yang, Regional crime rates and financial reporting quality in private firms. Submitted to Spanish Journal of Finance and Accounting