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Inho Suk

Associate Professor
Accounting and Law Department


PhD, Accounting, Purdue University
MS, Statistics, University of Chicago
MS, Economics, University of Illinois at Urbana-Champaign
BA, Business Administration, Korea University


  • MGA 404 - Advanced Financial Accounting (Undergraduate)
  • MGA 635 - Global Financial Accounting (MS accounting/MBA)
  • MGA 796 - Seminar in Financial Accounting Research (PhD)


Dr. Suk’s research interests are in the areas of voluntary disclosure; earnings management around earnings thresholds; analyst forecast revision; the interaction between product market and capital market; information costs and asset pricing; accounting information and market microstructure; behavioral finance theory and managerial behavior; and corporate governance and corporate legal risk management.

Selected Publications

“CEO Inside Debt and Earnings Management” with Hariom Manchiraju and Sandip Dhole. Journal of Accounting, Auditing & Finance, Forthcoming

“Asymmetric Effects of Regulation FD on Management Earnings Forecasts” with Frank Heflin and William Kross, The Accounting Review, Forthcoming

“The Composition of Top Management with General Counsel and Voluntary Information Disclosure” with Byungjin Kwak and Byung Ro. 2012, Journal of Accounting and Economics 54, 19-41

“Does Regulation FD Work? Evidence from Analysts’ Reliance on Public Disclosure” with William Kross. 2012, Journal of Accounting and Economics 53, 225-248

“The Effect of Regulation FD on the Properties of Management Earnings Forecasts” with Frank Heflin and William Kross. 2012, Journal of Accounting and Public Policy 31, 161-184

“Consistency in Meeting or Beating the Market’s Expectations and Management Earnings Forecasts” with William Kross and Byung Ro. 2011, Journal of Accounting and Economics 51, 37-57

Selected Working Papers

“Adherence to a Certain Earnings Target: The Priority Rule”

“Trading Mechanism and Voluntary Disclosure: Specialist Market vs Dealer Market” with Laura Frieder

“Differential Implications of Earnings Management for Avoiding Earnings Decreases and Losses: Signaling vs Opportunism”

“Should the Departing CEO Remain as Chairman of the Board of Directors? If Yes, How Long?” with Yoon Baik and Byungjin Kwak

“Dynamics of Managerial Sentiment: Evidence from Insider Trades around Upward Stock Listing Changes” with Gil Bae and William Kross

“Accounting Conservatism and Corporate Financing and Investment Policy”

“CEO Turnover and Earnings Expectations Management” with Byungjin Kwak and Byung Ro

“Cointegrated Relationship between Earnings, Accruals, and Cash Flows: An Extension of Error Correction Model”

“Capital Market Returns to New Product Development Success: Feedback Effects on Product Market Advertising and Sales” with Kyung Park and Pradeep Chintagunta

Professional Associations

  • American Accounting Association
  • American Finance Association
  • American Statistical Association
  • Canadian Academic Accounting Association
  • Western Finance Association