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Byung Ro

Byung Ro

Professor Emeritus of Management


Ph.D., Accounting, Michigan State University
M.B.A., Accounting, University of California (Berkley)
M.A., Business Administration, Seoul National University
B.A., Business Administration, Yeungnam University

Professor Ro teaches financial accounting. His current research interests include the information content of accounting data with respect to the capital market variables, accounting method change/choice, managerial compensation, corporate restructuring, fair value accounting, and firm valuation. His major publication credits include "Fair Value Disclosures for Investment Securities and Bank Equity: Evidence from SFAS No. 115," Journal of Accounting, Auditing and Finance (Summer 1999); "The Association Between Deferred Taxes and Common Stock Risk," Journal of Accounting and Public Policy (Fall 1997); "Self-Serving Behavior in Managers' Discretionary Information Disclosure Decisions," Journal of Accounting and Economics (April 1996); "Differential Market Reactions to Accounting Changes Away from Versus Towards Industry Accounting Practices," Journal of Accounting and Public Policy (Spring 1996); "Executive Stock Option Compensation: The Corporate Reporting Decision," Managerial and Decision Economics (November-December 1995); "Earnings Expectations: The Analysts' Information Advantage," The Accounting Review (January 1990); "Trading Volume Theories and Their Implications for Empirical Information Content Studies," Contemporary Accounting Research (Fall 1989); "An Analytical Approach to Accounting Materiality," Journal of Business Finance and Accounting (Autumn 1982); "The Disclosure of Replacement Cost Accounting Data and Its Effect on Transaction Volumes," The Accounting Review (January 1981); "The Adjustment of Security Returns to the Disclosure of Replacement Cost Accounting Information," Journal of Accounting and Economics (August 1980); and "The Disclosure of Capitalized Lease Information and Stock Prices," Journal of Accounting Research (Autumn 1978). Professor Ro is a member of the American Accounting Association and the American Finance Association. He served on the AAA Screening Committee: Notable Contribution to Accounting Literature Award (1990-91) and the editorial board of The Accounting Review (1985-88). He also served as an ad hoc reviewer of numerous academic journals. He taught at the University of California at Berkeley (1980-81) and Claremont McKenna College, The Claremont Colleges (1994-95). Before coming to the United States, he was on the faculty of Seoul National University, Korea (1968-72).