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).

학력

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

주요경력

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

산업체자문활동

삼일회계법인 저명교수 2023-2025
예금보험공사(KDIC) 자문위원
한국회계기준원(KASB) 회계기준자문위원 역임
한국회계기준원(KASB) 공시개선전문위원회, 위원장 역임
한국공인회계사회(KICPA), K-IFRS 상담위원 역임
K-IFRS 질의회신 연석회의 위원 (금융감독원, 한국회계기준원) 역임

대한화섬(주) 사외이사
흥국화재해상보험(주) 사외이사 역임
HDC 자산운용(주) 사외이사 역임
HDC 랩스 (구 아이서비스) 사외이사 역임
LG전자(주) 사외이사

주요논문 (특허등)

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)

연구분야

Analysts' forecasts (애널리스트, 미래이익예측);
Behavioral biases in managerial and capital market decisions (기업 및 자본시장 의사결정의 행동편향);
Corporate governance (이사회, CSR·ESG);
IFRS and financial accounting issues in capital markets (국제회계기준, 기업공시 등 자본시장 내 회계제도 및 재무보고 이슈).

Financial Statement Analysis and Valuation (MBA)(MGT572)

Financial Accounting (MBA)(MGT560)

Financial Accounting (M.E.)(BA511)

Accounting Information and Capital Market(BA512)

Special Topics in Financial Accounting Research(BA814)

Measurement & Disclosure (Intermediate Accounting)(ACCY301)

언론기고 및 출연활동

▶ 류충렬 KAIST 경영대학 교수 "기업 영속성·미래 재투자 중요성 견지해야”
▶ 류충렬 카이스트 교수 “CEO 트라우마, 재앙 아닌 선물”
▶ 삼일저명교수에 류충렬·황인이·이재은 교수
▶ “애널리스트 이름 호감도가 주식매매 결정” 이색 논문
▶ 77세 회계학자, 라샤드 "회계적 과실 깨달아야 韓산업 발전"
▶ 애널리스트의 투자 추천, 이익 예측력 국제적으로 검증받는 신기원 열어