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Dr. Hyunpyo Kim

Accounting / Information Systems and Analytics Department

 Dr. Hyunpyo Kim
Associate Professor

Office: Grove Hall 327 
Phone: 717-477-1641 
Office Hours

Academic Degrees 

Ph.D., Sungkyunkwan University, 2017
M.A., Texas Tech University, 2011
M.B.A., Chung-Ang University, 2009
B.A., Chung-Ang University, 2007
B.B.A., Chung-Ang University, 2007 

Research Interests

Asymmetric cost behavior, CSR (Corporate Social Responsibility), CFO (Cash Flows from Operations) management, Stock price crash risk, Corporate governance, ERT (Earnings Recognition Timeliness)

Teaching Interests
Financial accounting, Managerial and Cost accounting, International Accounting 

Recent Publications

• "Corporate Risk-management Behavior and Earnings Management: Evidence from Firms Using Derivatives". 2023. The Korean Society of Management Consulting 23 (3): 31–40.
• "Corporate social responsibility and operating cash flows management: An examination of credit market incentives". 2021. Journal of Business Finance & Accounting (SSCI) 48: 1494–1522.
• "Female directors on the board and investment efficiency: Evidence from Korea". 2020. Asian Business and Management (SSCI) 19: 438–479.
• “Is asymmetric cost behavior affected by competition factors?”. 2018. Asia-Pacific Journal of Accounting & Economics (SSCI) 25 (1-2): 218-234.
• “Foreign director on the board and investment efficiency”. 2018. Korean Accounting Review 43 (1): 119-165. [Printed in Korean]
• “The effect of SG&A costs ratio on the stock price crash risk”. 2017. Korean Accounting Review 42 (3): 1-35. [Printed in Korean]
• “Board diversity and real earnings management”. 2017. Korean Accounting Journal 26 (3): 33-77. [Printed in Korean]
• “Dividends, corporate governance, and earnings management”. 2016. Korean Accounting Review 41 (2): 39-86. [Printed in Korean]
• “The effect of industry characteristics on asymmetric cost behavior”. 2014. Korean Accounting Journal 23 (6): 429-456. [Printed in Korean]