Gyung H. Paik

Assistant Professor
Accountancy, School of

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Office: 531 TNRB
Phone: (801) 422-1969
Email: paik@byu.edu
Office hours: By appointment
Expertise:
  • Accounting: financial
Research:
  • Corporate managers' discretionary announcements of restructuring charges and write-offs
  • Creating an earnings big bath using a deferred tax valuation allowance
  • Earnings management using in-process research & development
  • The effect of SEC investigations on corporate performance characteristics
Education:
  • PHD, ACCOUNTING, UNIV OF ILLINOIS URBANA, 2001
  • MBA, ACCOUNTING, UNIV OF UTAH, 1995
  • MA, ECONOMICS, BRIGHAM YOUNG UNIVERSITY, 1988
  • BS, ECONOMICS, SEOUL NATIONAL UNIVERSITY- SO. KOREA, 1986
Group Affiliations:
  • SOA Professional - Primary
Selected Publications:
  • "Stock Options Backdating and Agency Cost," International Journal of Business Research October, 2009    V I E W   A B S T R A C T
  • "Market Reactions to Public Media Coverage of Property-Liability Insurers," Review of Business Research October, 2009    V I E W   A B S T R A C T
  • "The Value Relevance of Fixed Asset Revaluation Reserves in International Accounting," International Management Review October, 2009    V I E W   A B S T R A C T
  • "The Impact of the New Pension Accounting Rules (FAS 158) on Financial Statement Analyses," Journal of Academy of Business and Economics October, 2008    V I E W   A B S T R A C T
  • "Creating a Bigger Bath Using the Deferred Tax Valuation Allowance," Journal of Business Finance and Accounting Volume 35, Issue 5 & 6, July, 2008    V I E W   A B S T R A C T
  • "Using the SEC Bully Pulpit to Alter Reporting Behavior: The Case of Arthur Levitt on In-Process Research and Development," Review of Business Research Volume VII, Issue 2, Pages 84-94, International Academy of Business and Economics, October, 2007    V I E W   A B S T R A C T
  • "The Survival of Firms that Take Special Charges for Restructurings and Write-offs," Academy of Accounting and Financial Studies Journal Volume 10, Issue 2, Pages 17-37, Allied Academies, Inc., Cullowhee, April, 2006    V I E W   A B S T R A C T
  • "The Effect of SEC Investigations on Corporate Performance Characteristics," International Journal of Business Research October, 2005    V I E W   A B S T R A C T
  • "Special Charge Announcement Labeling and Timing Choices: Opportunism or Signaling?," Journal of Academy of Business and Economics October, 2005    V I E W   A B S T R A C T
Experience:
   Teaching
  • Assistant Professor, School of Accountancy, 2001
  • Instructor, University of Illinois, Urbana-Champaign, Illinois, 1999
  • Teaching & Research Assistant, University of Illinois, U-C, Illinois, 1995-2000
  • Teaching Assistant, University of Utah, Salt Lake City, Utah, 1994-1995
  • Teaching Assistant, Brigham Young University, Provo, Utah, 1987-1988
   Professional
  • Researcher, Korea Telecom Research Center, Seoul, Korea, 1990-1992
Awards:
  • Distinguished Research Award , Allied Academies , 2005
  • Excellent Undergraduate Teaching Award , College of Commerce and Business Administration, University of Illinois , 2000
  • Victor L. Bernard Memorial Award , University of Illinois , 1999
  • Irwin Fellowship , University of Illinois , 1999
  • Representative for Big 10 Doctoral Consortium , University of Illinois , 1999
Languages:
  • English
  • Korean
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