Professor Yoon is interested in examining the role of accounting information and governance in emerging institutions. One area of focus is on how to better quantify a firm's Environment Social Governance (ESG) efforts and integrate the information into equity portfolios. The methodology suggested in his research has been widely implemented by asset owners and investment managers. Another area of Prof. Yoon's focus is on the emerging markets. In his dissertation, for example, he examined how Chinese firms met foreign institutional investors privately through the host of reputable foreign brokers to overcome the weak institutional environment.