Walid Saffar

Hong Kong Polytechnic University - School of Accounting and Finance

Li Ka Shing Tower

Hong Hum

Kowloon

Hong Kong

SCHOLARLY PAPERS

28

DOWNLOADS
Rank 8,188

SSRN RANKINGS

Top 8,188

in Total Papers Downloads

9,795

SSRN CITATIONS
Rank 4,880

SSRN RANKINGS

Top 4,880

in Total Papers Citations

320

CROSSREF CITATIONS

26

Scholarly Papers (28)

1.
Downloads 896 (46,446)
Citation 2

Policy Uncertainty and Textual Disclosure

Number of pages: 60 Posted: 09 Aug 2017 Last Revised: 18 Sep 2019
Liangliang Jiang, Jeffrey Pittman and Walid Saffar
Hong Kong Polytechnic University, Memorial University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 635 (72,431)
Citation 5

Abstract:

Loading...

Textual Disclosure; Policy Uncertainty

Policy Uncertainty and Textual Disclosure

Number of pages: 56 Posted: 28 Sep 2020 Last Revised: 29 Apr 2021
Liangliang Jiang, Jeffrey Pittman and Walid Saffar
Hong Kong Polytechnic University, Memorial University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 261 (201,205)
Citation 7

Abstract:

Loading...

textual disclosure; policy uncertainty

2.

The Impact of Political Connections on Firms' Operation Performance and Financing Decisions

Number of pages: 41 Posted: 23 Aug 2008 Last Revised: 29 Nov 2011
American University of Sharjah - School of Business and Management, HEC Montreal and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 891 (46,848)
Citation 12

Abstract:

Loading...

Political connections, Performance, Event study

3.

Political Connections and the Cost of Equity Capital

Number of pages: 45 Posted: 16 Apr 2010 Last Revised: 24 Jan 2012
American University of Sharjah - School of Business and Management, University of South Carolina - Moore School of Business, University of Saskatchewan - Edwards School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 809 (53,435)
Citation 43

Abstract:

Loading...

Political Connections, Corporate Governance, Cost of Capital

4.
Downloads 717 (62,809)
Citation 14

Auditor Choice in Politically Connected Firms

Number of pages: 63 Posted: 23 Sep 2010 Last Revised: 01 Aug 2013
Omrane Guedhami, Jeffrey Pittman and Walid Saffar
University of South Carolina - Moore School of Business, Memorial University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 717 (61,899)
Citation 14

Abstract:

Loading...

Auditor Choice, Political Connection, Corporate Governance

Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World

Number of pages: 48 Posted: 20 Apr 2015 Last Revised: 16 Mar 2016
Woo-Jong Lee, Jeffrey Pittman and Walid Saffar
Seoul National University, Memorial University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 680 (66,321)
Citation 7

Abstract:

Loading...

Political Uncertainty, Cost Stickiness

Political Uncertainty and Cost Stickiness: Evidence from National Elections around the World

Contemporary Accounting Research, Forthcoming
Posted: 12 Jul 2019
Woo-Jong Lee, Jeffrey Pittman and Walid Saffar
Seoul National University, Memorial University and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

Loading...

Political Uncertainty, Cost Stickiness, national elections, institutional infrastructure

6.

Asset Redeployability and Stock Price Crash Risk

Number of pages: 44 Posted: 19 Jun 2017 Last Revised: 28 Mar 2022
City University of Hong Kong (CityU) - Department of Accountancy, The University of Hong Kong - Faculty of Business and Economics, Memorial University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 571 (83,685)
Citation 1

Abstract:

Loading...

Asset redeployability; Stock price crash risk; Bad news hoarding; Asset transactions

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption

Number of pages: 50 Posted: 13 Mar 2017 Last Revised: 08 Apr 2020
Xiao Li, Jeffrey Ng and Walid Saffar
Central University of Finance and Economics (CUFE) - School of Accountancy, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 457 (108,804)

Abstract:

Loading...

Trade credit; Financial reporting; Information risk

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption

Contemporary Accounting Research, 38 (1), (2021), 96-128.
Posted: 27 May 2020 Last Revised: 27 Sep 2021
Xiao Li, Jeffrey Ng and Walid Saffar
Central University of Finance and Economics (CUFE) - School of Accountancy, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

Loading...

IFRS, Trade credit, Financial reporting, Information risk

8.

Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation

Canadian Academic Accounting Association 2011
Number of pages: 41 Posted: 10 May 2011 Last Revised: 01 May 2013
Samer Khalil, Walid Saffar and Samir Trabelsi
Murray State University, Hong Kong Polytechnic University - School of Accounting and Finance and Brock University - Accounting
Downloads 418 (122,042)
Citation 4

Abstract:

Loading...

auditing infrastructure; corruption; disclosure standards; litigation risk

9.

The Effect of Firm-Level Political Uncertainty on Bank Loan Contracting

Number of pages: 51 Posted: 04 Apr 2019
Walid Saffar, Yang Wang and K.C. John Wei
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University and Hong Kong Polytechnic University
Downloads 384 (134,463)
Citation 2

Abstract:

Loading...

firm-level political uncertainty; bank loan cost; loan covenants

10.

Policy Uncertainty and Loan Loss Provisions in the Banking Industry

Review of Accounting Studies, 25 (2), (2020), 726-777.
Number of pages: 71 Posted: 12 Oct 2017 Last Revised: 27 Sep 2021
Jeffrey Ng, Walid Saffar and Janus Jian Zhang
The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 376 (137,613)
Citation 20

Abstract:

Loading...

Policy Uncertainty; Accrual Estimates; Banking; Loan Loss Provisions; Earnings Management

11.

Accounting-Driven Bank Monitoring and Firms’ Debt Structure: Evidence from IFRS 9 Adoption

Management Science, forthcoming
Number of pages: 48 Posted: 25 Oct 2017 Last Revised: 31 Oct 2022
Xiao Li, Jeffrey Ng and Walid Saffar
Central University of Finance and Economics (CUFE) - School of Accountancy, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 366 (141,771)

Abstract:

Loading...

IFRS 9, loan loss recognition, monitoring, debt structure, loan contracting

12.

How Economic Policy Uncertainty Affects the Cost of Raising Equity Capital: Evidence from Seasoned Equity Offerings

Number of pages: 48 Posted: 15 Aug 2017 Last Revised: 26 Jun 2019
Yue-Cheong Chan, Walid Saffar and K.C. John Wei
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University
Downloads 351 (148,373)
Citation 8

Abstract:

Loading...

Economic Policy Uncertainty; Seasoned Equity Offerings; SEO Discounts

13.

Credit Default Swaps and Corporate Debt Structure

Number of pages: 48 Posted: 12 May 2018 Last Revised: 24 Aug 2021
City University of Hong Kong (CityU) - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, Shanghai University of Finance and Economics and University of Warwick - Warwick Business School
Downloads 335 (156,006)
Citation 2

Abstract:

Loading...

Credit Default Swaps, Corporate Debt Structure, Hedging, Information Environment

14.

State Ownership and Debt Choice: Evidence from Privatization

Number of pages: 49 Posted: 03 Apr 2017 Last Revised: 16 Mar 2018
Narjess Boubakri and Walid Saffar
American University of Sharjah - School of Business and Management and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 325 (161,195)
Citation 11

Abstract:

Loading...

State Ownership; Debt Choice; Privatization

15.

The Role of State and Foreign Owners in Corporate Risk-Taking: Evidence from Privatization

Number of pages: 50 Posted: 04 Jul 2012 Last Revised: 03 Sep 2012
American University of Sharjah - School of Business and Management, HEC Montreal and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 306 (171,736)
Citation 16

Abstract:

Loading...

privatization, risk-taking, corporate governance

16.

Executive Equity Risk-Taking Incentives and Firm's Choice of Debt Structure

Journal of Banking and Finance, Forthcoming
Number of pages: 51 Posted: 19 Oct 2017 Last Revised: 21 Jul 2021
City University of Hong Kong (CityU) - Department of Accountancy, Fordham University, Hong Kong Polytechnic University - School of Accounting and Finance and University of Melbourne - Melbourne Business School
Downloads 300 (175,328)

Abstract:

Loading...

Executive equity incentives; Vega; Bank debt; Debt structure

17.

National Culture and the Choice between Bank Debt and Public Debt

Number of pages: 55 Posted: 12 Sep 2018 Last Revised: 13 Jul 2020
Andy C.W. Chui, Xiao Li and Walid Saffar
Hong Kong Polytechnic University, Central University of Finance and Economics (CUFE) - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 237 (222,257)
Citation 1

Abstract:

Loading...

Bank debt; Public debt; National Culture

18.

Does Economic Policy Uncertainty Drive the Initiation of Corporate Lobbying?

Number of pages: 61 Posted: 31 Jul 2018 Last Revised: 06 Apr 2020
Longfei Shang, Ji-Chai Lin and Walid Saffar
Hong Kong Polytechnic University, Hong Kong PolyU and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 223 (235,638)
Citation 9

Abstract:

Loading...

Economic Policy Uncertainty; Lobbying Decision; Lobbying Entry Barriers

19.

National Culture and Privatization: The Relationship between Collectivism and Residual State Ownership

Number of pages: 36 Posted: 15 Nov 2012 Last Revised: 11 Sep 2015
American University of Sharjah - School of Business and Management, University of South Carolina - Moore School of Business, University of South Carolina - Darla Moore School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 209 (250,334)
Citation 10

Abstract:

Loading...

Privatization; national culture; corporate governance; performance

20.

Political Institutions, Connectedness, and Corporate Risk-Taking

Journal of International Business Studies 2013, 44: 195-215
Number of pages: 43 Posted: 12 Jul 2015 Last Revised: 13 Jul 2015
Narjess Boubakri, Sattar Mansi and Walid Saffar
American University of Sharjah - School of Business and Management, Virginia Tech and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 201 (259,344)
Citation 5

Abstract:

Loading...

International Corporate Governance; Political Institutions; Risk Taking Strategies; Political Connections

21.

Product Market Competition and Debt Choice

Journal of Corporate Finance, Forthcoming
Number of pages: 50 Posted: 18 Jan 2018 Last Revised: 17 Apr 2018
Sabri Boubaker, Walid Saffar and Syrine Sassi
Ecole de Management de Normandie, Hong Kong Polytechnic University - School of Accounting and Finance and PSB Paris School of Business
Downloads 177 (290,394)
Citation 21

Abstract:

Loading...

product market competition, import tariffs, debt structure

22.

The Political Economy of State Residual Ownership in Privatized Firms: Evidence from Emerging Markets

Paris December 2009 Finance International Meeting AFFI - EUROFIDAI
Number of pages: 37 Posted: 09 Oct 2009 Last Revised: 05 Nov 2009
University of South Carolina - Moore School of Business, HEC Montreal, American University of Sharjah - School of Business and Management and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 151 (332,290)

Abstract:

Loading...

privatization, control structure, political institutions, performance

23.

The Role of Multiple Large Shareholders in the Choice of Debt Source

Financial Management, Forthcoming
Number of pages: 46 Posted: 20 Sep 2016
Sabri Boubaker, Wael Rouatbi and Walid Saffar
Ecole de Management de Normandie, Montpellier Business School and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 109 (425,695)
Citation 5

Abstract:

Loading...

Ownership structure; Corporate governance; Control contestability; Debt choice

24.

The Political Economy of Residual State Ownership in Privatized Firms: Evidence from Emerging Markets

Number of pages: 41 Posted: 05 Oct 2009
American University of Sharjah - School of Business and Management, HEC Montreal, University of South Carolina - Moore School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 103 (443,220)
Citation 2

Abstract:

Loading...

Privatization, Control structure, Political institutions, Performance, Emerging markets

25.

Geographic Location, Foreign Ownership, and Cost of Equity Capital: Evidence from Privatization

Number of pages: 52 Posted: 13 Feb 2016
Narjess Boubakri, Omrane Guedhami and Walid Saffar
American University of Sharjah - School of Business and Management, University of South Carolina - Moore School of Business and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 96 (464,785)
Citation 2

Abstract:

Loading...

Privatization, geographic location, ownership structure

26.

Bank Monitoring of Borrowers and Borrowers’ Investment Efficiency: Evidence from the Switch to the Expected Credit Loss Model

Number of pages: 55 Posted: 27 Mar 2019 Last Revised: 01 Nov 2022
Hong Kong Polytechnic University, School of Accounting and Finance, The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 72 (552,616)

Abstract:

Loading...

expected credit loss model; loan loss recognition timeliness; bank monitoring; investment efficiency

27.

Private Firm Disclosure Transparency and International IPO Underpricing

Number of pages: 57 Posted: 27 Nov 2023
City University of Hong Kong (CityU) - Department of Accountancy, University of Birmingham, Hong Kong Polytechnic University - School of Accounting and Finance and University of Melbourne - Melbourne Business School
Downloads 35 (759,062)

Abstract:

Loading...

Private firm disclosures, IPO underpricing, competition for investor capital

28.

Competing creditor claims and loan recoverability: Evidence from anti-recharacterization laws

Posted: 27 Nov 2020 Last Revised: 17 Mar 2021
Yongtae Kim, Walid Saffar and Janus Jian Zhang
Santa Clara University - Leavey School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

Abstract:

Loading...

Creditor rights; competing creditor claims; securitization; recharacterization; loan loss provisions; anti-recharacterization laws