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Yong Gyu Lee

Stan Ross Department of Accountancy
Zicklin School of Business, Baruch College
55 Lexington Ave, Box B 12-225
New York, NY 10010
Phone: (646) 312-3237
E-mail: Yonggyu.Lee@baruch.cuny.edu

EDUCATION AND CERTIFICATION
Ph.D. Accounting, Columbia University, New York, NY, October 2008
M.A.S. Accounting, University of Illinois at Urbana-Champaign, Champaign, IL, May 2004
M.B.A. Accounting, Seoul National University, Korea, August 2002
B.A. Economics, Seoul National University, Korea, Summa Cum Laude, February 2000
C.P.A. Korean Institute of Certified Public Accountants (KICPA) member, September 2000

CURRENT ACADEMIC POSITION
Baruch College, City University of New York, NY
Assistant Professor of Accountancy, September 2008Present

RESEARCH AND TEACHING INTERESTS
Research
Effect of Financial Disclosure on Capital Markets; Earnings Management; Special Items;
Equity Valuation; Corporate Governance
Teaching
Financial Accounting; Financial Statement Analysis

RESEARCH
Publications
Divya Anantharaman and Yong Gyu Lee. 2014. Managerial Risk-Taking Incentives and
Corporate Pension Policy. Journal of Financial Economics, forthcoming.

Yong Gyu Lee. 2014. An Examination of Restructuring Charges surrounding the Implementation
of SFAS 146. Review of Accounting Studies, forthcoming.

Bjorn J orgensen, Yong Gyu Lee, and Steve Rock. 2013. The Shapes of Scaled Earnings
Histograms are Not Due to Scaling and Sample Selection: Evidence from Distributions of
Reported Earnings Per Share. Contemporary Accounting Research, forthcoming.
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Aloke Ghosh and Yong Gyu Lee. 2013. Financial Reporting Quality, Structural Problems and the
Informativeness of Mandated Disclosures on Internal Controls. Journal of Business, Finance and
Accounting, 40 (3-4), 318-349.

Bjorn J orgensen, Yong Gyu Lee, and Yong Keun Yoo. 2011. The Valuation Accuracy of Equity
Value Estimates Inferred from Conventional Empirical Implementations of the Abnormal Earnings
Growth Model: U.S. Evidence. Journal of Business, Finance and Accounting, 38 (3-4), 446-471.

Tae Sik Ahn and Yong Gyu Lee. 2003. Is CEO Compensation Sticky? (in Korean). Korean
Accounting Journal 12: 65-85.

Working Papers/Works in Progress
Do Firms Shift within Non-Recurring Items to Manage Earnings under SFAS 146? (with Divya
Anantharaman and Masako Darrough)

Classification Shifting within Non-Recurring Items (with Divya Anantharaman and Masako
Darrough)

Debt IPOs and Managers Tendency to Withhold Bad News (with Aloke Ghosh and Hanna Lee)

An Efficiency Comparison of the Markets and Analysts Incorporation of Accounting
Information (with Wooseok Choi, Tony Kang, and Yong Keun Yoo)

A Re-examination of the Reliability of Alternative Proxies for Cost of Equity

ACADEMIC PRESENTATIONS
Do Firms Shift within Non-Recurring Items to Manage Earnings under SFAS 146? (with Divya
Anantharaman and Masako Darrough)
Sungkyunkwan University, Seoul, Korea, J une 2013
Yonsei University, Seoul, Korea, September 2012
American Accounting Association (AAA) Annual Meeting, Washington DC, August
2012
Third Annual Baruch-SWUFE Conference, Chengdu, China, J une 2012
AAA Mid-Atlantic Meeting, Philadelphia, PA, April 2012
Second Annual Baruch-SWUFE Conference, Baruch College, NY, J une 2011

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Governance and Corporate Pension Policy (with Divya Anantharaman)
AAA Annual Meeting, Denver, CO, August 2011
Netspar International Pension Workshop, Netspar (Network for Studies on Pensions,
Aging and Retirement), Amsterdam, The Netherlands, J anuary 2011

The Shapes of Scaled Earnings Histograms are Not Due to Scaling and Sample Selection:
Evidence from Distributions of Reported Earnings Per Share (with Bjorn J orgensen and Steve
Rock)
26th Contemporary Accounting Research (CAR) Conference (Participated in the Q&A
session), Calgary, Canada, October 2011
AAA Financial Accounting and Reporting Section (FARS) Midyear Meeting, San Diego,
CA, J anuary 2010

An Examination of SFAS 146 Restructuring Charges (Dissertation)
Korea University, Seoul, Korea, April 2012
AAA FARS Midyear Meeting, New Orleans, LA, J anuary 2009
AAA Annual Meeting, Anaheim, CA, August 2008
Temple University, George Mason University, Hong Kong University of Science and
Technology, Chinese University of Hong Kong, Hong Kong Polytechnic University,
Singapore Management University, National University of Singapore, March 2008
Baruch College, University of Alberta, University of Illinois at Chicago, University of
Toronto, University of Waterloo, February 2008
Columbia University, November 2007, J anuary 2008

The Valuation Accuracy of Equity Value Estimates Inferred from the Abnormal Earnings Growth
Model (with Bjorn J orgensen and Yong Keun Yoo)
J ournal of Business, Finance and Accounting Conference, Chapel Hill, NC, May 2010
AAA Northeast Regional Meeting, Hartford, CT, April 2007
Columbia University, April 2007, October 2005

Is CEO Compensation Sticky? (with Tae Sik Ahn)
Management Accounting Association of Korea Winter Meeting, Korea University,
December 2002
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TEACHING
Instructor, Baruch College
Financial Accounting II (ACC 3100): Fall 2013 (scheduled), Spring 2013, Spring 2012
Intermediate Accounting (ACC 9804, Graduate level): Fall 2011, Spring 2011
Financial Accounting I (ACC 3000): Fall 2010, Spring 2010, Fall 2009, Spring 2009
Teaching Assistant, Columbia Business School
Earnings Quality (MBA and Executive MBA), Professor Kenton Yee, Spring 2007
Valuation and Financial Statements (MBA and Executive MBA), Professor Stephen Penman,
Fall 2006
Financial Accounting (Executive MBA), Professor Bjorn J orgensen, Summer 2006
Tutor, Columbia Business School
Financial Accounting (Executive MBA), Fall 2007
Teaching Assistant, Seoul National University
Managerial Accounting, Intermediate Financial Accounting, Advanced Financial Accounting,
Professor Song Ki Kim, Fall 2000Spring 2002

OTHER RESEARCH ACTIVITIES
Ad-hoc Reviewer
Review of Accounting Studies, 2007Present
AAA FARS Meeting, October 2011
AAA Western Regional Meeting, February 2011
AAA Annual Meeting, February 2009

Conference Participation
New Faculty Consortium, Leesburg, VA, February 2010
AAA Annual Meeting, New York, NY, August 2009
J ournal of Accounting, Auditing and Finance Conference, New York University, September
2008
Review of Accounting Studies Conference, Columbia University, October 2005
Four Schools Conference (Baruch, Columbia, NYU and Rutgers), 20052008
Columbia-NYU Conference, 20042008
Burton Workshop, Columbia University, NY, 20042007
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SERVICE
Baruch College
Association of Latino Professionals in Finance & Accounting (ALPFA), Faculty Advisor,
November 2009Present
PwC xTAX Competition, Faculty Advisor, October 2010, November 2008
Dissertation/Position Paper Committees
Helen Hurwitz (Dissertation, Columbia University), J anuary 2012
Grace Xu (Position Paper, Baruch College), August 2011
Hakyin Lee (Position Paper, Baruch College), J une 2009

NON-ACADEMIC EXPERIENCE
Samjong KPMG Accounting Corp, Seoul, Korea, September 2000May 2003
Senior Auditor/Staff Accountant, Consumer Industrial Market Division
U.S. Army, Wonju, Korea, November 1995J anuary 1998
Sergeant/Corporal/Private, Supply Division

HONORS AND AWARDS
The Professional Staff Congress-City University of New York (PSC-CUNY) Research Award,
City University of New York, 2013, 2012, 2011, 2010, 2009
Faculty Scholarship & Creative Achievement Award, Baruch College, 2012
Irving Weinstein Scholar, Stan Ross Department of Accountancy, Baruch College, 2009
Columbia Business School Doctoral Fellowship, 20042008
The Korea Foundation for Advanced Studies (KFAS) Scholarship, 20042008
The Danam Scholarship, Seoul National University (SNU), 19941995, 19982000
Award for Excellence in Academic Record, Department of Economics, SNU, 1998
Army Commendation Medal, U.S. Army, Korea, 1997

PROFESSIONAL MEMBERSHIPS
Korean Institute of Certified Public Accountants (KICPA)
American Accounting Association