Chy, Mahfuz, Inder Khurana, and Hoyoun Kyung. 2024. “Spillover Effects of the SEC’s Regulatory Oversight on Private Debt Contracting: Evidence from Cross-listed Foreign Firms” Journal of Accounting Research, forthcoming.
Accountancy
Hoyoun Kyung
Assistant Professor and Deloitte Faculty Scholar
Email
Office
355 Cornell Hall
Hours
2:00-3:00pm Mondays and Wednesdays & by appointment.
Dr. Hoyoun Kyung is an assistant professor at the School of Accountancy, where he teaches intermediate financial accounting. His research focuses on information transfers among capital market participants, with a particular emphasis on understanding how capital market regulations and regulatory oversight impact corporate disclosure, debt contracting, and other management decisions. His work has been published in leading journals including Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Business Finance and Accounting, and Journal of Management Accounting Research.
Education
BBA, Korea University, 2009; MA, New York University, 2013; PhD, University of Texas at Dallas, 2018
Publications
Ali, Ashiq, Michael Durney, Jill Fisch, and Hoyoun Kyung. 2023. “Managers’ Private Communications with Analysts: The Effect of SEC v. Siebel Systems Inc.” Contemporary Accounting Research 40 (3): 4641-1670.
Baer, Leah, Inder Khurana, and Hoyoun Kyung. 2023. “Internal Control and the Insider versus Outsider CEO Choice.” Journal of Management Accounting Research 35 (2): 43-68.
Chy, Mahfuz, and Hoyoun Kyung. 2023. “The Effect of Bond Market Transparency on Bank Loan Contracting.” Journal of Accounting and Economics 75 (2-3): 101536.
Khurana, Inder, and Hoyoun Kyung. 2021. “Internal Control Material Weakness and CEO Recruitment.” Journal of Business Finance and Accounting 48 (9-10): 1940-1987.