Jeffrey Ng

Hong Kong Polytechnic University - School of Accounting and Finance

Professor

Hung Hom

Kowloon

Hong Kong

SCHOLARLY PAPERS

29

DOWNLOADS
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SSRN RANKINGS

Top 2,133

in Total Papers Downloads

15,179

CITATIONS
Rank 2,732

SSRN RANKINGS

Top 2,732

in Total Papers Citations

181

Scholarly Papers (29)

1.

Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-level Estimates

Review of Accounting Studies, 22 (1), (2017), 430-468.
Number of pages: 61 Posted: 31 Jan 2009 Last Revised: 12 May 2019
Wayne State University, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 2,301 (5,593)
Citation 5

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Fair value accounting, SFAS 157, voluntary disclosure, controls, information risk

Management Forecast Credibility and Underreaction to News

Number of pages: 49 Posted: 15 Sep 2006 Last Revised: 18 Apr 2013
Jeffrey Ng, A. Irem Tuna and Rodrigo S. Verdi
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and Massachusetts Institute of Technology (MIT)
Downloads 2,198 (5,922)
Citation 37

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Market efficiency, Management forecasts, Earnings, Disclosure quality

Management Forecast Credibility and Underreaction to News

Review of Accounting Studies, Forthcoming
Posted: 31 Jul 2012
Jeffrey Ng, A. Irem Tuna and Rodrigo S. Verdi
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and Massachusetts Institute of Technology (MIT)

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Market efficiency, Credibility, Voluntary disclosure

3.

Management Forecasts and Bad News Hoarding: Evidence from Stock Price Crashes

Number of pages: 63 Posted: 09 May 2012 Last Revised: 27 Oct 2018
Ohio State University (OSU) - Fisher College of Business, City University of New York (CUNY) - Stan Ross Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,523 (11,150)
Citation 9

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crash risk, earnings guidance, forecast bias, optimism

Investor Competition Over Information and the Pricing of Information Asymmetry

The Accounting Review, Forthcoming
Number of pages: 43 Posted: 27 Feb 2011 Last Revised: 18 Apr 2013
Brian Akins, Jeffrey Ng and Rodrigo S. Verdi
Rice University - Jesse H. Jones Graduate School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Massachusetts Institute of Technology (MIT)
Downloads 811 (28,346)
Citation 31

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Information Risk, Information Quality, Asset Pricing

Investor Competition Over Information and the Pricing of Information Asymmetry

Accounting Review, Vol. 87, No. 1, pp. 35-58, 2012
Number of pages: 43 Posted: 07 Jun 2011 Last Revised: 18 Apr 2013
Brian Akins, Jeffrey Ng and Rodrigo S. Verdi
Rice University - Jesse H. Jones Graduate School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and Massachusetts Institute of Technology (MIT)
Downloads 369 (78,227)
Citation 1

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Information Risk, Information Quality, Asset Pricing

Implications of Transaction Costs for the Post-Earnings-Announcement Drift

Number of pages: 55 Posted: 02 May 2006 Last Revised: 18 Apr 2013
Hong Kong Polytechnic University - School of Accounting and Finance, University of Minnesota and Massachusetts Institute of Technology (MIT)
Downloads 953 (22,470)
Citation 54

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market efficiency, transaction costs, post-earnings announcement drift

Implications of Transaction Costs for the Post-Earnings-Announcement Drift

Journal of Accounting Research, Vol. 46, No. 3, June 2008
Posted: 24 Oct 2007 Last Revised: 18 Apr 2013
Hong Kong Polytechnic University - School of Accounting and Finance, University of Minnesota and Massachusetts Institute of Technology (MIT)

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market efficiency, transaction costs, post-earnings-announcement-drift

6.

Bank Competition and Financial Stability: Evidence from the Financial Crisis

Journal of Financial and Quantitative Analysis, 51(1), (2016), 1-28., Boston U. School of Management Research Paper No. 2423584, Singapore Management University School of Accountancy Research Paper No. 2014-17
Number of pages: 51 Posted: 12 Apr 2014 Last Revised: 02 Jun 2016
Rice University - Jesse H. Jones Graduate School of Business, Boston University - Questrom School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and University of Minnesota
Downloads 895 (25,107)
Citation 10

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competition, risk-taking, bank regulation, bank failure

7.

Media Coverage and the Stock Market Valuation of TARP Participating Banks

European Accounting Review Forthcoming, Chicago Booth Research Paper No. 10-10
Number of pages: 47 Posted: 07 Mar 2010 Last Revised: 12 Mar 2015
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and University of Southern California
Downloads 880 (25,688)
Citation 17

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Capital Purchase Program, Capital Infusion, Valuation, Investor Sentiment, Media

8.
Downloads 832 ( 27,812)
Citation 29

The Effect of Information Quality on Liquidity Risk

Number of pages: 51 Posted: 26 Feb 2008 Last Revised: 18 Apr 2013
Jeffrey Ng
Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 832 (27,366)
Citation 29

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Information quality, Earnings quality, Liquidity Risk, Cost of Capital, Disclosure

The Effect of Information Quality on Liquidity Risk

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 31 Mar 2011 Last Revised: 18 Apr 2013
Jeffrey Ng
Hong Kong Polytechnic University - School of Accounting and Finance

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Information quality, Earnings quality, Liquidity Risk, Cost of Capital, Disclosure

9.

The Effect of Board Independence on Information Asymmetry

European Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-23
Number of pages: 50 Posted: 23 Sep 2008 Last Revised: 14 Jan 2015
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 757 (31,673)
Citation 2

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Corporate governance, board independence, management forecasts, analysts, information asymmetry

Do Loan Loss Reserves Behave like Capital? Evidence from Recent Bank Failures

Number of pages: 61 Posted: 22 Jul 2010 Last Revised: 15 Feb 2014
Jeffrey Ng and Sugata Roychowdhury
Hong Kong Polytechnic University - School of Accounting and Finance and Boston College
Downloads 571 (45,583)
Citation 22

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Bank Failure, Bank Risk, Regulatory Capital, Capital Adequacy, Loan Loss Reserves, Loan Loss Provisions, Loan Charge-Offs

Do Loan Loss Reserves Behave Like Capital? Evidence from Recent Bank Failures

Review of Accounting Studies, Forthcoming
Posted: 15 Feb 2014
Jeffrey Ng and Sugata Roychowdhury
Hong Kong Polytechnic University - School of Accounting and Finance and Boston College

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bank failure, bank risk, regulatory capital, capital adequacy, loan loss reserves, loan loss provisions

11.

Corruption in Bank Lending: The Role of Timely Loan Loss Recognition

Journal of Accounting and Economics, 63 (2–3), (2017), 454-478.
Number of pages: 61 Posted: 13 Feb 2015 Last Revised: 12 May 2019
Brian Akins, Yiwei Dou and Jeffrey Ng
Rice University - Jesse H. Jones Graduate School of Business, New York University (NYU) - Department of Accounting and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 364 (80,168)
Citation 5

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Timeliness, Loan Loss Recognition, Corruption, Banks

12.

CDS Trading and Stock Price Crash Risk

Number of pages: 64 Posted: 15 Jul 2017 Last Revised: 11 May 2019
University of International Business and Economics (UIBE) - School of Banking and Finance, Hong Kong Polytechnic University - School of Accounting and Finance, The University of Hong Kong - Faculty of Business and Economics and The University of Western Australia - UWA Business School
Downloads 262 (114,972)
Citation 1

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CDS trading; stock price crash risk; information spillover; earning management; compensation incentives

13.

Unemployment Insurance Benefits and Income Smoothing

Journal of Accounting and Public Policy, 38 (1), (2019), 15-30.
Number of pages: 43 Posted: 02 Aug 2014 Last Revised: 12 May 2019
Hong Kong Polytechnic University - School of Accounting and Finance, University of Maryland - Robert H. Smith School of Business, Shanghai Jiao Tong University (SJTU) and Singapore Management University - School of Accountancy
Downloads 260 (115,871)

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Income smoothing, Unemployment insurance

14.

Asset Redeployability and Bad News Hoarding: Evidence from Stock Price Crash Risk

Number of pages: 57 Posted: 19 Jun 2017 Last Revised: 15 Feb 2019
Hong Kong Polytechnic University - Faculty of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Memorial University of Newfoundland (MNU) - Faculty of Business Administration and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 254 (118,774)

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Asset Redeployability, Stock Price Crash Risk, Bad News Hoarding, Asset Sales

15.

The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations

Singapore Management University School of Accountancy Research Paper No. 2017-59
Number of pages: 58 Posted: 11 Nov 2016 Last Revised: 08 Aug 2018
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 233 (129,615)

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Headquarter Relocation, Corporate Tax, Income Apportionment Formula, Tax Planning

16.

Not Clawing the Hand That Feeds You: The Case of Co-Opted Boards and Clawbacks

European Accounting Review, 28 (1), (2019), 101-127.
Number of pages: 43 Posted: 17 Dec 2014 Last Revised: 12 May 2019
Sterling Huang, Chee Yeow Lim and Jeffrey Ng
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 221 (136,410)

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Clawback Adoption, Board Co-option

17.

The Inclusion of General Counsel in Top Management and Tax Avoidance

Number of pages: 63 Posted: 16 Dec 2014 Last Revised: 16 Jul 2018
Beng Wee Goh, Jimmy Lee and Jeffrey Ng
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 216 (139,472)
Citation 4

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Top management composition, general counsel, tax avoidance

18.

Financial Reporting and Trade Credit: Evidence from an Information Shock

Number of pages: 58 Posted: 13 Mar 2017 Last Revised: 30 Jul 2018
Xiao Li, Jeffrey Ng and Walid Saffar
Central University of Finance and Economics (CUFE) - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 207 (145,118)

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Trade credit; Financial reporting; Information risk

19.

Institutional Cross-Ownership and Corporate Financing of Investment Opportunities

Number of pages: 55 Posted: 08 Jun 2018
Yangyang Chen, Qingyuan Li and Jeffrey Ng
Hong Kong Polytechnic University - Faculty of Business, Wuhan University - School of Economics and Management and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 190 (157,191)

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Cross-ownership, Investment opportunity, Corporate financing

20.

The Effect of Shareholder-Initiated Corporate Governance on Accrual-Based and Real Earnings Management

Asian Finance Association (AsianFA) 2018 Conference
Number of pages: 52 Posted: 14 Jul 2017 Last Revised: 29 Jan 2018
Jeffrey Ng, Hong Wu, Jing Zhao and Weihuan Zhai
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 183 (163,448)

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shareholder activism, shareholder proposals, accrual-based earnings management, real activities manipulation

21.

Market Pricing of Banks’ Fair Value Assets Reported under SFAS 157 since the 2008 Financial Crisis

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 36 Posted: 07 May 2014 Last Revised: 15 Oct 2014
Beng Wee Goh, Dan Li, Jeffrey Ng and Kevin Ow Yong
Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 170 (173,657)
Citation 25

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SFAS 157, valuation, fair value, mark-to-market, liquidity

22.

Policy Uncertainty and Loan Loss Provisions in the Banking Industry

Number of pages: 67 Posted: 12 Oct 2017 Last Revised: 24 Jun 2019
Janus Jian Zhang, Jeffrey Ng and Walid Saffar
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 148 (195,286)

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

23.

The Effect of Timely Loan Loss Recognition in the Banking System on Firms’ Debt Structure

Number of pages: 59 Posted: 25 Oct 2017 Last Revised: 12 May 2019
Xiao Li, Jeffrey Ng and Walid Saffar
Central University of Finance and Economics (CUFE) - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 99 (263,615)

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Debt structure; Loan loss recognition timeliness

24.

Uncertainty, Information, and Shareholder Democracy: Evidence from Voting on Shareholder Proposals

Number of pages: 53 Posted: 08 Nov 2017 Last Revised: 09 Jun 2019
Xiao Li, Jeffrey Ng and Hong Wu
Central University of Finance and Economics (CUFE) - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 85 (290,523)

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shareholder activism, shareholder proposals, peer information

25.

Does the Arrival of Investment Opportunities Promote or Deter Firm Disclosures? Evidence from Medicare National Coverage Decisions

Number of pages: 47 Posted: 16 Jun 2017 Last Revised: 29 Jun 2017
Yuan Ji, Jeffrey Ng and Tharindra Ranasinghe
The Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and University of Maryland - Robert H. Smith School of Business
Downloads 61 (349,348)

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Voluntary disclosure, Investment opportunities, Medicare national coverage decisions, Financial intermediaries, Information environment

26.

Do Labor Conditions Matter in Loan Contracting? Evidence from Labor Specificity

Number of pages: 49 Posted: 25 Mar 2019
Yangyang Chen, Jeffrey Ng and Chong Wang
Hong Kong Polytechnic University - Faculty of Business, Hong Kong Polytechnic University - School of Accounting and Finance and The Hong Kong Polytechnic University
Downloads 43 (407,935)

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Labor Specificity; Loan Spread; Loan Size; Loan Covenants

27.

Foreign Capital and Earnings Management: International Evidence from Equity Market Openings

Number of pages: 60 Posted: 30 May 2019
The Hong Kong Polytechnic University, School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance, University of Minnesota and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 41 (415,225)

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equity market opening, earnings management, equity finance dependence

28.

Lending Corruption and Bank Loan Contracting: Cross-Country Evidence

Number of pages: 59 Posted: 03 Dec 2018
Liangliang Jiang, Jeffrey Ng and Chong Wang
Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and The Hong Kong Polytechnic University
Downloads 40 (419,056)

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Lending Corruption; Bank Loan Contracting; Loan Quality; Financial Crisis

29.

The Effect of Corporate Taxation on Loss Provisioning of Property-Casualty Insurers: Evidence from the Adoption of SSAP 101

Number of pages: 58 Posted: 06 Jun 2019
Lingnan University, Singapore Management University - School of Accountancy, National Taiwan University - Department of Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 12 (562,077)

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Loss Provisions, Corporate Taxation, Insurance Companies, SSAP 101