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Hye Seung (Grace) Lee

Department of Accounting: Assistant Professor

  • Seoul Women’s University, Korea, B.S.
  • Vanderbilt University, M.B.A.
  • University of Arizona, Ph.D.
Grace Lee joined the College of Business and Economics at Lehigh University in 2010. She holds a Ph.D. in Management, Master in Business Administration and Bachelor of Economics. Her research interests are mainly centered on understanding the effects of financial reporting on capital markets. Prior to entering academia, she worked as an economic analyst for the Research Institute for International Economics in Korea.
Research Interests
  • The effects of financial reporting on capital markets
  • Financial analysts' forecasts
  • Voluntary disclosure
  • Earnings management and earnings quality
  • The effects of taxes on capital markets
Selected Publications and Working Papers
  • “The impact of operating leases on firm financial and operating risk” (with Dan Dhaliwal and Monica Neamtiu), The Journal of Accounting, Auditing, and Finance, Forthcoming
  • “Conditional Conservatism, Agency Costs, and the Contractual Features of Debt”
  • “Book-Tax Differences, Uncertainty about Information Quality, and Cost of Capital” (with Dan Dhaliwal and Morton Pincus)
  • “Equity Valuation and the Interaction between Tax Rules and Inflation” (with Dan Dhaliwal and Fabio Gaertner)
  • “Further Evidence on Book-to-Market as a Measure of Discount Rate Sensitivity from Changes in the Risk-Free Rate” (with Theodore Goodman and Fabio Gaertner)
Office Information
Office: RBC 341
Phone: 610-758-3682
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