EWHA WOMANS UNIVERSITY | Undergraduate/Graduate | Undergraduate | College of Business Administration

Sewon Kwon Associate Professor

Division of Business Administration/Department of Business Administration

Associate Vice President for University Planning and Coordination(Budgeting)/Head of Treasury and Finance Management Team
Ewha-Shinsegae Building (Business) #404
Research Interests
- Executive compensation, Corporate governance, Corporate culture, Auditing, ESG

Research Record

[학술지논문] Bonus incentives and losses from early debt extinguishment INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2024, v.91 no.1 , 103018-103018
SSCI
[학술지논문] Does Short-Selling Affect Accounting Conservatism? 회계학연구, 2024, v.49 no.1 , 1-25
KCI
[학술지논문] 글로벌 ESG 인증제도 현황과 시사점 회계저널, 2024, v.33 no.1 , 89-133
KCI
[학술지논문] 신용등급 괴리와 기업투자 회계저널, 2023, v.32 no.1 , 31-69
KCI
[학술지논문] Informativeness of Peer Performance and Analyst Forecasts in Performance Target Setting Seoul Journal of Business, 2022, v.28 no.1 , 1-30
KCI
[학술지논문] 공인회계사 직업윤리 함양을 위한 제언 회계저널, 2022, v.31 no.6 , 1-32
KCI
[학술지논문] 재무분석가의 추종수준이 기업의 파산위험에 미치는 영향 회계ㆍ세무와 감사 연구, 2022, v.64 no.4 , 165-192
KCI
[학술지논문] Analyst forecasts and target setting in executive annual bonus contracts Journal of Management Accounting Research, 2021, v.33 no.2 , 19-42
Scopus
[학술지논문] Fundamental analysis, low accruals, and the accrual anomaly: Korean evidence INVESTMENT ANALYSTS JOURNAL, 2021, v.50 no.3 , 1-16
SSCI
[학술지논문] The impact of shareholder intervention on overinvestment of free cash flow by overconfident CEOs INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2021, v.75 no.0 , 101751-101751
SSCI
[학술지논문] 공인회계사 2차 시험제도의 문제점과 개선방안 회계저널, 2021, v.30 no.5 , 75-102
KCI
[학술지논문] 여성관리자 비율이 지방자치단체 미수금 대손충당금 비율에 미치는 영향 회계저널, 2021, v.30 no.4 , 157-200
KCI
[학술지논문] 연구중심기업의 투자 결정요인에 대한 연구: 실물옵션이론을 중심으로 정보통신정책연구, 2021, v.28 no.4 , 31-58
KCI
Does Stock Price Crash of Firms in the Same Business Group Cause Stock Price Crash in Other Member Firm? Evidence from Korea EMERGING MARKETS FINANCE AND TRADE, 2019, v.55 no.7, 1566~1592
SSCI Scopus dColl.
최근 법·기술 변화를 고려한 공인회계사 적정 선발인원 회계저널, 2019, v.28 no.6, 189~220
KCI dColl.
한국과 일본의 공인회계사 선발인원 관리방식: 최소선발예정인원 사전결정제도를 중심으로 회계ㆍ세무와 감사 연구, 2019, v.61 no.4, 303~329
KCI dColl.
Comparison of Collaborative Cooperation between Large and Small-Medium Enterprises and its Implications 기업가정신과 벤처연구, 2018, v.21 no.1, 27~42
KCI dColl.
The Accrual Anomaly in the Corporate Bond Market: Korean Evidence 재무연구, 2018, v.31 no.3, 399~414
KCI dColl.
The Role of Managerial Ability on the Relation between SG&A Cost and Future Profitability 경영학연구, 2018, v.47 no.5, 1049~1081
KCI dColl.
이사책임경감조항 도입 기업의 특성 회계ㆍ세무와 감사 연구, 2018, v.60 no.1, 217~244
KCI dColl.
재벌기업의 연구개발투자 비대칭성에 대한 연구 세무와회계저널, 2018, v.19 no.2, 209~230
KCI dColl.
재벌기업의 연구개발투자가 더 높은성과를 달성하는가? 정보통신정책연구, 2018, v.25 no.2, 1~32
KCI dColl.
한국 기업의 임원 간 연봉격차 (Executive pay slice)와 조세회피의 관계 상업교육연구, 2018, v.32 no.6, 165~190
KCI dColl.
Tax Expense Momentum: Anomaly or Risk? 재무연구, 2017, v.30 no.1, 33~45
KCI dColl.
The Effect of CEO Compensation Structure on CSR Disclosure 경영학연구, 2017, v.46 no.1, 1~23
KCI dColl.
The Effects of Academic Outside Directors on Firm Performance: Evidence from Korean Chaebol Firms 경영학연구, 2017, v.46 no.4, 1097~1125
KCI dColl.
경영자 능력이 기업의 투자효율성에 미치는 영향 회계정보연구, 2017, v.35 no.1, 359~382
KCI dColl.
관계기업 간 일감떼어주기와 합병을 통한 경영권 승계 : A전자 사례 회계저널, 2017, v.26 no.2, 209~229
KCI dColl.
성과기반 보상을 위한 성과급 규모 산정 : A호텔 사례 회계저널, 2016, v.25 no.1, 499~528
KCI dColl.
우체국 금융을 중심으로 한 PB(Private Banking) 서비스의 보편적 확대 방안 산업경제연구, 2016, v.29 no.6, 2607~2627
KCI dColl.
재벌기업의 비대칭적 원가행태에 대한 연구 경영학연구, 2016, v.45 no.6, 1929~1953
KCI dColl.
Basu의 비대칭적 적시성 모형의 추정편의: 한국기업표본에서의 조건적 보수주의 측정 경영학연구, 2015, v.44 no.5, 1241~1275
KCI dColl.
Percent accruals and the accrual anomaly: Korean evidence PACIFIC-BASIN FINANCE JOURNAL, 2015, v.35, 340~366
SSCI Scopus dColl.
The effects of corporate governance, competition, and political costs on strategic executive pay disclosure: Evidence from Korea Journal of Management Accounting Research, 2014, v.26 no.2, 195~220
SSCI Scopus dColl.
㈜팬택 및 팬택앤큐리텔의 기업회생 전략 및 회계처리 회계저널, 2013, v.22 no.1, 391~428
KCI dColl.

2024-1st
- Cost/Management Accounting
  - Subject No 22247Class No 03
  - 2Year ( 3Credit , 3Hour) Tue 5~5 (SHINSEGAE101) , Thu 6~6 (SHINSEGAE101)
- Auditing Theory
  - Subject No G12905Class No 01
  - Year ( 3Credit , 3Hour) Tue 6~7 (SHINSEGAE303)
- Academic independent studyⅠ
  - Subject No BD0011Class No 01
  - Year ( 3Credit , 3Hour) Sat 1~6 (SHINSEGAE-602)
  - Spring
2023-2nd
- Cost/Management Accounting
  - Subject No 22247Class No 03
  - 2Year ( 3Credit , 3Hour) Tue 5~5 (SHINSEGAE101) , Thu 6~6 (SHINSEGAE101)
- Financial Statement Analysis 강의 계획서 상세보기
  - Subject No 35626Class No 01
  - 3Year ( 3Credit , 3Hour) Tue 6~6 (SHINSEGAE508) , Thu 4~4 (SHINSEGAE508)
- Problem formulation Ⅲ: Accounting
  - Subject No BD0004Class No 01
  - Year ( 1.5Credit , 1.5Hour) Sat 1~3 (SHINSEGAE-606)
  - Fall
- Investigation research topics 강의 계획서 상세보기
  - Subject No BD0010Class No 01
  - Year ( 3Credit , 3Hour) Sat 1~6 (SHINSEGAE-606)
  - Fall
2023-1st
- Cost/Management Accounting
  - Subject No 22247Class No 03
  - 2Year ( 3Credit , 3Hour) Tue 6~6 (SHINSEGAE312) , Thu 4~4 (SHINSEGAE312)
2022-2nd
- Cost/Management Accounting
  - Subject No 22247Class No 02
  - 2Year ( 3Credit , 3Hour) Tue 5~5 (SHINSEGAE313) , Thu 6~6 (SHINSEGAE313)
- Financial Statement Analysis
  - Subject No 35626Class No 01
  - 3Year ( 3Credit , 3Hour) Tue 6~6 (SHINSEGAE313) , Thu 4~4 (SHINSEGAE313)
- Financial Accounting
  - Subject No B60003Class No 01
  - Year ( 3Credit , 3Hour) Thu 8~9 (SHINSEGAE-602)
  - Fall
- Problem formulation Ⅲ: Accounting
  - Subject No BD0004Class No 01
  - Year ( 1.5Credit , 1.5Hour) Sat 1~3 (SHINSEGAE-606)
  - Fall
2022-1st
- First-Year Seminar
  - Subject No 10863Class No 01
  - 1Year ( 1Credit Tue 7~7
- Cost/Management Accounting
  - Subject No 22247Class No 03
  - 2Year ( 3Credit , 3Hour) Mon 4~4 , Thu 5~5
- Principles of Accounting Information
  - Subject No 33861Class No 07
  - 1Year ( 3Credit , 3Hour) Mon 7~7 , Thu 7~7
  - Major Requisite
- Financial Accounting
  - Subject No B60003Class No 01
  - Year ( 3Credit , 3Hour) Thu 8~9 (-)
  - Spring
2021-2nd
- Cost/Management Accounting
  - Subject No 22247Class No 03
  - 2Year ( 3Credit , 3Hour) Mon 5~5 , Wed 4~4
- Financial Statement Analysis
  - Subject No 35626Class No 01
  - 3Year ( 3Credit , 3Hour) Mon 6~6 , Wed 5~5
2021-1st
- Cost/Management Accounting
  - Subject No 22247Class No 01
  - 2Year ( 3Credit , 3Hour) Mon 5~5 , Wed 4~4
- Principles of Accounting Information
  - Subject No 33861Class No 03
  - 1Year ( 3Credit , 3Hour) Mon 3~3 , Wed 2~2
  - Major Requisite,Language Changed
- Financial Accounting
  - Subject No B60003Class No 01
  - Year ( 3Credit , 3Hour) Sat 2~3 (SHINSEGAE-602)
  - Spring

Academic Background

Seoul Nat'l Univ. 경영학박사(경영학과)

Seoul Nat'l Univ. 경영학석사(경영학과)

Seoul Nat'l Univ. 경영학사(경영학과)

Work Experience

세종대 2018-03-01 ~ 2021-02-28

Associate Vice President for University Planning and Coordination(Budgeting) 2023-02-01 ~ 2025-01-31

Head of Treasury and Finance Management Team 2023-02-01 ~ 2025-01-31

2001-11-01 ~ 2004-04-28

2007-11-01 ~ 2011-08-31

List

College of Business Administration

Sewon Kwon Associate Professor

Research Record

Courses

Academic Background

Work Experience