Inho Suk

Associate Professor
Accounting and Law

Education

PhD, Purdue University
MS, University of Chicago
MS, University of Illinois at Urbana-Champaign
BA, Korea University

Teaching

  • MGA 404 Advanced Financial Accounting (Undergraduate)
  • MGA 632 Financial Statement Analysis (MS/MBA)
  • MGA 796 Seminar in Financial Accounting Research (PHD)

Research

Suk’s research interests are in the areas of voluntary disclosure; earnings management around earnings thresholds; analyst forecast revision; the interaction between product market and capital market; information costs and asset pricing; accounting information and market microstructure; behavioral finance theory and managerial behavior; and corporate governance and corporate legal risk management.

Selected Publications

“Does Sensationalism Affect Executive Compensation? Evidence from Pay Ratio Disclosure Reform” with Wonjae Chang, Michael Dambra, and Bryce Schonberger. Journal of Accounting Research, Forthcoming.

“Does Target Firm Insider Trading Signal the Target’s Synergy Potential in Mergers and Acquisitions?” with Mengmeng Wang. 2021, Journal of Financial Economics, 142 (3), 1155-1185.

“CEO Turnover and Accounting Earnings: The Role of Earnings Persistence” with William J. Kross and Seungwon Lee. 2021, Management Science, 67 (5), 3195-3218.

“Capital Market Returns to New Product Development Success: Feedback Effects on Product Market Advertising” with Pradeep K. Chintagunta and Kyung M. Park. 2019, Journal of Marketing Research 56 (1), 37-56

“CEO and Outside Director Equity Compensation: Substitutes or Complements for Management Earnings Forecasts?” with Hyungtae Kim, Byungjin Kwak, and Jaywon Lee, 2019, European Accounting review 28 (2), 371-393

“CEO Inside Debt and Earnings Management” with Hariom Manchiraju and Sandip Dhole. 2017, Journal of Accounting, Auditing & Finance 31 (4), 515-550

“Asymmetric Effects of Regulation FD on Management Earnings Forecasts” with Frank Heflin and William J. Kross. 2016, The Accounting Review 91 (1), 119-152

“Fair Value Gains and Losses in Derivatives and CEO Compensation” with Hariom Manchiraju, Susan S. Hamlen, and, William J. Kross. 2016, Journal of Accounting, Auditing & Finance 31 (3), 311-338

“Marketing-Accounting-Finance Interface: The Role of Chief Marketing Officer”— Editorial Article. 2013, Journal of Accounting and Marketing 2 (1), 1-2

“The Composition of Top Management with General Counsel and Voluntary Information Disclosure” with Byungjin Kwak and Byung T. Ro. 2012, Journal of Accounting and Economics 54 (1), 19-41

“Does Regulation FD Work? Evidence from Analysts’ Reliance on Public Disclosure” with William J. Kross. 2012, Journal of Accounting and Economics 53 (1-2), 225-248

“The Effect of Regulation FD on the Properties of Management Earnings Forecasts” with Frank Heflin and William J. Kross. 2012, Journal of Accounting and Public Policy 31 (2), 161-184

“Consistency in Meeting or Beating the Market’s Expectations and Management Earnings Forecasts” with William J. Kross and Byung T. Ro. 2011, Journal of Accounting and Economics 51 (1), 37-57

Selected Working Papers

“Differential Implications of Earnings Management for Avoiding Earnings Decreases and Losses: Signaling versus Opportunism”

“CEO Inside Debt and Management Earnings Forecasts” with Jing Chen, William Kross, and Yan Zhao

“Does the Frequency of Dividend Payout Matter? Another Dividend Puzzle” with Kenneth Kim and Takeshi Nishikawa

“Cointegrated Relationship between Earnings, Accruals, and Cash Flows: An Extension of Error Correction Model”

“Trading Venue and Voluntary Disclosure: Specialist Market versus Dealer Market” with Laura Frieder

“Insider Trading and the Value of Analysts’ Stock Recommendation Revisions” with Mark Bradshaw and Heeick Choi

“Unintended Consequences of Mandated Audit Fee Disclosure: Audit Quality-Fee Sensitivity” with Daniel Hwang and Nemit Shroff

“Overidentifying Timing Incentives: Evidence from Corporate Acquisitions” with Mengmeng Wang and Yiyang Zhang

“Top Management Composition with General Counsel and Corporate Investment” with Wonjae Chang

“The Tone of ESG Accounting” with Soong-Soo Han and Sibei Yan

“Bond Analysts’ Forecasts on Earnings and cash Flows” with Robert Kim and William Kross

“Unpredicted Abnormal Returns to Earnings Announcements and Seasoned Equity Offering” with Kee Chung and Sean Yang

Professional Associations

  • American Accounting Association
  • American Finance Association
  • American Statistical Association
  • Canadian Academic Accounting Association
  • Society for Financial Studies