Byung Ro

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).