Choong-Yuel Yoo joined KAIST College of Business after completing his PhD at Queen’s University (Canada). His research interests span traditional accounting topics and the intersection of accounting and financial economics. In particular, he empirically examines the judgment and decision-making of accounting information providers (e.g., CEOs, directors) and users (e.g., equity analysts, investors).

Education

Queen’s University at Kingston (Canada), Ph.D.
University of Illinois at Urbana-Champaign, MAS
Seoul National University, MBA
Kyungwon University, BBA

- D.I. McLeod Fellowship (Queen’s) 2003-2007
- Knowledge Management Research Support, the Monieson Centre (Queen’s) 2007
- International Accounting Research Consortium Fellowship 2002
- Lillian & Morrie Moss Fellowship (Illinois) 2001-2002
- UIUC Pre-doc fellowship 2001-2002
- ILJU Academic Foundation Study Abroad Fellowship (USD 120,000), 2000
- Hyundai Securities Ltd. Fellowship 1998

Career

Samil PwC Distinguished Professor of 2023-2025
Fmr. Editor in Chief of Korean Accounting Journal, Korean Accounting Association
Dow Jones Newswires (WSJ), Seoul Bureau
Clarion Capital Asia Ltd.
United Nations Headquarter, Management Policy Office
S.N.U., Advanced Banking Program (ABP)
Hyundai Electronics (SK hynix) Co.

- D.I. McLeod Fellowship (Queen’s) 2003-2007
- Knowledge Management Research Support, the Monieson Centre (Queen’s) 2007
- International Accounting Research Consortium Fellow (Seattle) 2002
- Lillian & Morrie Moss Fellow (Illinois) 2001-2002
- UIUC Pre-doc fellow 2001-2002
- ILJU Academic Foundation Study Abroad Fellowship, 2000
- Hyundai Securities Ltd. Scholarship 1998

Industry Advisory Activities

Korea Deposit Insurance Corporation (KDIC) Advisory Council, Member.
Korea Accounting Standards Board (KASB) Advisory Council, Member.
KASB Special Committee on Financial Disclosure Initiative, Chair.
Korean Institute of Certified Public Accountants (KICPA), K-IFRS Advisor.
FSS-KASB Joint Committee for K-IFRS Interpretation, Member.

<Non-Executive Director>
Daehan Synthetic Fiber Co. Ltd.
Heungkuk Fire & Marine Insurance Co. Ltd.
HDC Asset Management Co. Ltd.
HDC Labs (I-Service) Co. Ltd.
LG Electronics, Inc.

Publications (patents, etc.)

click on hypertext for details

[14] Managers’ Inventory Holding Decisions in Response to Natural Disasters. The Accounting Review (TAR), forthcoming 2026.

[13] CEO War Trauma and Corporate Tax Avoidance. International Review of Financial Analysis (IRFA) 2025.

[12] Post-traumatic Growth of CEOs and Corporate Giving. Research in International Business and Finance (RIBAF) 2025.

[11] Brand Royalty Flows within Large Business Groups: The Effect of Holding Company Structure and Related Party Transactions Committees. Journal of Business Finance & Accounting (JBFA) 2023.

[10] An Analyst by Any Other Surname: Surname Favorability and Market Reaction to Analyst Forecasts. Journal of Accounting & Economics (JAE) 2019.

[9] Business Groups and Tunneling: Evidence from Corporate Charitable Contributions by Korean Companies. Journal of Business Ethics (JBE) 2019.

[8] Demand for Fair Value Accounting: The Case of the Asset Revaluation Boom in Korea during the Global Financial Crisis. Journal of Business Finance & Accounting (JBFA) 2018.

[7] Do Analysts Who Understand Accounting Conservatism Exhibit Better Forecasting Performance? Journal of Business Finance & Accounting (JBFA) 2017.

[6] Professors on the Board: Do They Contribute to Society Outside the Classroom? Journal of Business Ethics (JBE) 2017.

[5] Do Analysts Strategically Employ Cash Flow Forecast Revisions to Offset Negative Earnings Forecast Revisions? European Accounting Review (EAR) 2016.

[4] Corporate Charitable Contributions: Business Award Winners’ Giving Behaviors. Business Ethics, the Environment and Responsibility (BEER) 2016.

[3] Impact of Measuring Operational-Level Planning Reliability on Management-Level Project Performance. Journal of Management in Engineering (JME) 2015.

[2] Do Analysts Treat Winners and Losers Differently When Forecasting Earnings? International Journal of Forecasting (IJF) Special Issue on "International Financial Forecasting: Global Economic Linkages and Corporate Earnings" 2015.

[1] Estimation and Prediction Tests of Cash Flow Forecast Accuracy. Journal of Forecasting (JF) 2013.

__________

https://orcid.org/0000-0003-1397-6363
(view my ORCID profile)

http://ssrn.com/author=109538
(view my research on SSRN Author page)

https://scholar.google.com/citations?user=iY411ccAAAAJ&hl=ko
(view my research portfolio at google scholar)

Research Areas

Analyst forecasts
Behavioral biases in managerial and capital market decisions
Corporate governance (including BoD, CSR, and ESG)
IFRS and financial accounting issues in capital markets