Dr. Hyunpyo Kim
Accounting / Management Information Systems Department

 Dr. Hyunpyo Kim
Associate Professor

Office: Grove Hall 327 
Phone: 717-477-1641 
E-Mail: HKim@ship.edu
Office Hours

Academic Degrees 

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

• “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]