Skip to Content
Purdue University is taking steps to ensure the health and safety of our community by moving to online delivery of classes for the remainder of the Spring 2020 semester. Events are also being restricted or suspended through May 2nd. For the latest information and guidance on Purdue’s response to COVID-19 please visit: https://Purdue.university/covid-19
Purdue Krannert School of Management logo
Byung Ro

Byung Ro

Professor of Management
Accounting

Education

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).

Journal Articles

  • Park, M., & Ro, B. (2004). The Effect of Firm-Industry Earnings Correlation and Announcement Timing on Firms' Accrual Decisions. British Accounting Review, vol. 36 269-289.
  • Ro, B., Chandra, U., & Childs, B. (2002). The Association Between LIFO Reserve and Equity Risk: An Empirical Assessment. Journal of Accounting, Auditing and Finance, 185-207.
  • Ro, B., Lim, S., & Pyo, Y. (2001). Analysts' Earnings Forecast Revision Around Earnings Announcements of Industry Member Firms. Advances in Accounting, 149-168.
  • Ro, B., Park, M., & Park, T. (1999). Fair Value Disclosures for Investment Securities and Bank Equity: Evidence from SFAS no. 115. Journal of Accounting, Auditing and Finance, 347-377.
  • Ro, B., & Chandra, U. (1997). The Association Between Deferred Income Taxes and Common Stock Risk. Journal of Accounting and Public Policy, vol. 16 (3), 311-333.
  • Ro, B., Lewellen, W., & Park, T. (1996). Managers' Self-Serving Behavior and Discretionary Information Disclosure Decisions. Journal of Accounting and Economics, vol. 21 (2), 227-251.
  • Ro, B., Chung, K., & Park, T. (1996). Differential Market Reactions to Accounting Changes Away from Versus Towards Common Accounting Practices. Journal of Accounting and Public Policy, vol. 15 (1), 29-53.
  • Ro, B., Lewellen, W., & Park, T. (1995). Executive Stock Option Compensation: The Corporate Reporting Decision. Managerial and Decision Economics, vol. 16 633-647.
  • Ro, B., Kross, W., & Lewellen, W. (1994). Evidence on The Motivation for Management Forecasts of Corporate Earnings. Managerial and Decision Economics, vol. 15 (3), 187-200.
  • Ro, B., Zavgren, C., & Hsieh, S. (1992). The Effect of Bankruptcy on Systematic Risk: An Empirical Assessment. Journal of Business Finance and Accounting, vol. 19 (3), 309-328.
  • Ro, B., Kross, W., & Schroeder, D. (1990). Earnings Expectations: The Analysts' Information Advantage. Accounting Review, vol. 65 (2), 461-476.
  • Ro, B., & Haw, I. (1990). Firm Size, Reporting Lags, and Market Reactions to Earnings Releases. Journal of Business Finance and Accounting, vol. 17 (4), 557-574.
  • Ro, B. (1989). Earnings News and The Firm Size Effect. Contemporary Accounting Research, vol. 6 (1), 177-195.
  • Ro, B., & Jang, J. (1989). Trading Volume Theories and Their Implications for Empirical Information Content Studies. Contemporary Accounting Research, vol. 6 (1), 242-262.
  • Ro, B., & Haw, I. (1988). An Analysis of The Impact of Corporate Pollution Disclosures: A Comment. Advances in Public Interset Accounting, 187-191.
  • Ro, B. (1988). Firm Size and The Information Content of Annual Earnings Announcements. Contemporary Accounting Research, 439-449.
  • Ro, B. (1982). An Analytical Approach to Accounting Materiality. Journal of Business Finance and Accounting Materiality, 397-412.
  • Ro, B. (1981). The Disclosure of Replacement Cost Accounting Data and Its Effect on Transaction Volumes: A Reply. The Accounting Review, 181-187.
  • Ro, B. (1981). The Disclosure of Replacement Cost Accounting Data and Its Effect on Transaction Volumes. The Accounting Review, 70-84.
  • Ro, B. (1980). The SEC Materiality Criteria for Disclosure of Accounting Information: An Emperical Assessment. Korean Accounting Review, 17-35.
  • Ro, B. (1980). The Adjustment of Security Return to The Disclosure of Replacement Cost Accounting Information. Journal of Accounting Economics, 159-189.
  • Ro, B. (1978). The Disclosure of Capitalized Lease Information and Stock Prices. Journal of Accounting Research, 315-340.
  • Ro, B. Information Economics and Accounting Theory. Economics and Business Review, 131-146.

Contact

btro@purdue.edu
Phone: 44494
Office: RAWL 4021

Area(s) of Expertise

Accounting, Stock Option Compensation, Earnings Expectations, Corporate Earnings\nEarnings Management\nManagers' Voluntary Disclosure\nRevenue Forecasts