Elizabeth Gutierrez
Jung Hoon Kim
Jonathan Milian
New faculty Elizabeth Gutierrez has been appointed an assistant professor.
Jung Hoon Kim has been appointJonathan Milian is now an assised an assistant professor. tant professor.
Her areas of expertise are debt His area of expertise is financial contracting, accounting conservatism, accounting. empirical capital markets research Dr. Kim’s research focuses on how and insider trading. firms’ information and business enviDr. Gutierrez became a certified ronments inform future profitability accountant in Chile in 2006 and is a and firm valuation. Other research inmember of the American Accounting terests include earnings management, Association. the pricing of accounting information and the analyst’s role as a financial Her dissertation is titled “Evidence intermediary. on the role of accounting conservatism in debt contracting.” Among He has worked as an Asia Pacific her recent publications is “Episodic regional finance manager at a multinonlinearities and market efficiency national chemical firm in Singapore in the Mexican stock market,” and and as an associate responsible for she has two working papers: “Reviequity investment and long-term debt sions in analysts’ recommendations issuance for technology-intensive following earnings announcements: firms at the Korea Development the Regulation FD consequences” Bank in Seoul, Korea. and “Determinants of the association Dr. Kim has a PhD and a Master between insider profits and marketof Science from the University of wide returns.” California, Berkeley; an MBA from Dr. Gutierrez holds a PhD in man- INSEAD in France and Singapore; agement from the UCLA Anderson and a Bachelor of Science in radio School of Management, Los Angeles, communication engineering from California; and two Bachelor of Yonsei University in Seoul, Korea. Science degrees from the University of Chile’s School of Economics and Business, Santiago, Chile: one in management control engineering and the other in accounting.
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FIU School of Accounting
His areas of expertise include empirical capital markets research, voluntary disclosure and financial statement analysis. His dissertation is titled “An empirical examination of disclosure horizon: evidence from the term structure of implied equity volatilities.” Dr. Milian became a CPA in the State of Florida in 2008 and is a member of the American Accounting Association. He holds a PhD in accounting and an MBA from the University of Chicago, and a Master of Accounting and Bachelor of Science in accounting from the University of Florida.