Jeffrey Ng

Hong Kong Polytechnic University - School of Accounting and Finance

Professor

Hung Hom

Kowloon

Hong Kong

SCHOLARLY PAPERS

40

DOWNLOADS
Rank 2,132

SSRN RANKINGS

Top 2,132

in Total Papers Downloads

19,881

SSRN CITATIONS
Rank 6,106

SSRN RANKINGS

Top 6,106

in Total Papers Citations

114

CROSSREF CITATIONS

107

Scholarly Papers (40)

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 Singapore Management University - School of AccountancyPeking UniversitySingapore Institute of Technology
Downloads 2,377 (7,407)
Citation 14

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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 2,244 (7,986)
Citation 20

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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
Sophia Hamm, Edward Xuejun Li and Jeffrey Ng
Tulane University - A.B. Freeman School of Business, City University of New York (CUNY) - Stan Ross Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 1,712 (12,591)
Citation 14

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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 865 (34,269)
Citation 13

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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 380 (97,779)

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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, Hong Kong Polytechnic University - School of Accounting and Finance and Massachusetts Institute of Technology (MIT)
Downloads 1,014 (27,400)
Citation 18

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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, Hong Kong Polytechnic University - School of Accounting and Finance 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 Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 937 (31,099)
Citation 5

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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 900 (32,949)
Citation 19

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

8.
Downloads 858 ( 35,185)
Citation 20

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 858 (34,662)
Citation 20

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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.

Banks' Survival during the Financial Crisis: The Role of Regulatory Reporting Quality

Singapore Management University School of Accountancy Research Paper No. 2
Number of pages: 57 Posted: 22 Jul 2011 Last Revised: 14 Jul 2020
Jeffrey Ng and Tjomme O. Rusticus
Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 783 (39,887)
Citation 10

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Regulatory reporting quality, financial crisis, regulatory intervention, bank failure

10.

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 Singapore Management University - School of AccountancyPeking UniversitySingapore Institute of Technology
Downloads 774 (40,559)
Citation 5

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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 605 (55,498)
Citation 18

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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

12.

The Effect of the Shift to an Expected Credit Loss Model on Loan Loss Recognition Timeliness

Number of pages: 52 Posted: 05 Dec 2019 Last Revised: 27 Feb 2021
Jeong-Bon Kim, Jeffrey Ng, Chong Wang and Feng Wu
City University of Hong Kong, Hong Kong Polytechnic University - School of Accounting and Finance, The Hong Kong Polytechnic University and Lingnan University
Downloads 465 (77,860)
Citation 1

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IFRS; IFRS9; Loan Loss Recognition Timeliness

13.

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 424 (86,853)
Citation 9

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Timeliness, Loan Loss Recognition, Corruption, Banks

14.

Asset Redeployability and Stock Price Crash Risk

Number of pages: 53 Posted: 19 Jun 2017 Last Revised: 30 Aug 2019
City University of Hong Kong (CityU) - Department of Accountancy, 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 415 (88,996)
Citation 1

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

15.

Corporate Financing of Investment Opportunities in a World of Institutional Cross-Ownership

Journal of Corporate Finance, 69, (2021), 102041.
Number of pages: 53 Posted: 08 Jun 2018 Last Revised: 27 Sep 2021
City University of Hong Kong (CityU) - Department of Accountancy, Wuhan University - School of Economics and Management, Hong Kong Polytechnic University - School of Accounting and Finance and The Hong Kong Polytechnic University
Downloads 409 (90,581)
Citation 2

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Institutional cross-ownership; Information advantage; Investment opportunities; Corporate financing; Adverse selection

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, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 377 (98,646)

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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, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance

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IFRS, Trade credit, Financial reporting, Information risk

17.

Withholding Bad News in the Face of Credit Default Swaps Trading: Evidence from Stock Price Crash Risk

Number of pages: 57 Posted: 15 Jul 2017 Last Revised: 15 Jul 2020
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 374 (100,355)
Citation 2

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credit default swaps; stock price crash risk; price discovery; bad news hoarding

18.

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: 64 Posted: 11 Nov 2016 Last Revised: 28 Sep 2020
The University of Hong Kong, 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 359 (105,070)
Citation 3

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Corporate Tax Rate; Headquarters Relocation; State Apportionment System

19.

Do Innovative Firms Communicate More? Evidence From the Relation Between Patenting and Management Guidance

The Accounting Review, 96 (1), (2021): 273–297., Singapore Management University School of Accountancy Research Paper No. 2020-119
Number of pages: 52 Posted: 19 Dec 2019 Last Revised: 27 Sep 2021
Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, American University and University of Toronto - Rotman School of Management
Downloads 338 (112,438)
Citation 4

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Innovation, Patents, Voluntary Disclosure, Management Forecasts

20.

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
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 316 (121,018)
Citation 9

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

21.

Withdrawal of Management Guidance During the COVID-19 Pandemic

Number of pages: 66 Posted: 02 Mar 2021 Last Revised: 28 Sep 2021
The Hong Kong Polytechnic University, Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 315 (121,788)

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COVID-19, voluntary disclosure, management earnings guidance

22.

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, American University, Shanghai Jiao Tong University (SJTU) and Singapore Management University - School of Accountancy
Downloads 294 (130,619)

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Income smoothing, Unemployment insurance

23.

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 260 (148,180)
Citation 4

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Top management composition, general counsel, tax avoidance

24.

Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market

Journal of Accounting Research, Forthcoming
Number of pages: 78 Posted: 25 Jul 2019 Last Revised: 26 Jul 2021
Yangyang Chen, Jeffrey Ng and Xin Yang
City University of Hong Kong (CityU) - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 255 (151,005)
Citation 1

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Options trading; Information feedback; Managerial learning; Management earnings forecasts; Voluntary disclosure

25.

The Effect of Shareholder Activism on Earnings Management: Evidence from Shareholder Proposals

Journal of Corporate Finance, 69, (2021), 102014.
Number of pages: 45 Posted: 14 Jul 2017 Last Revised: 27 Sep 2021
Hong Kong Polytechnic University - School of Accounting and Finance, Fudan University - School of Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 246 (156,549)
Citation 1

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

26.

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 241 (159,694)
Citation 2

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Clawback Adoption, Board Co-option

27.

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
Singapore Management University - School of Accountancy, Tsinghua University - School of Economics and Management, Hong Kong Polytechnic University - School of Accounting and Finance and Singapore Management University - School of AccountancyPeking UniversitySingapore Institute of Technology
Downloads 207 (184,450)
Citation 12

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

28.

Timely Loan Loss Recognition in the Banking System and Firms’ Debt Structure

Number of pages: 60 Posted: 25 Oct 2017 Last Revised: 04 Sep 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 174 (215,362)

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Debt structure; Loan loss recognition timeliness

29.

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 154 (238,866)
Citation 1

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

30.

Loan Loss Signaling Among Banks Competing with FinTech Firms: Evidence from Peer-to-Peer Lending

Number of pages: 67 Posted: 01 Jul 2020 Last Revised: 30 Aug 2021
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 141 (256,437)

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financial technology; peer-to-peer lending; overleveraging; signaling; loan loss provisions

31.

Do Capital Asset and Labor Conditions Matter in Loan Contracting? Evidence from Capital and Labor Redeployability

Number of pages: 58 Posted: 25 Mar 2019 Last Revised: 30 Jun 2020
Yangyang Chen, Jeffrey Ng and Chong Wang
City University of Hong Kong (CityU) - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and The Hong Kong Polytechnic University
Downloads 133 (268,391)
Citation 1

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Capital redeployability, Labor redeployability; Loan contracting; Cost stickiness, Financial distress

32.

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 Fudan University - School of Economics
Downloads 125 (281,193)

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shareholder activism, shareholder proposals, peer information

33.

Customer Referencing and Capital Market Benefits: Evidence from the Cost of Equity

Number of pages: 68 Posted: 28 Apr 2020
Hong Kong Polytechnic University, University of Tennessee, Haslam College of Business, Accounting and Information Management, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 100 (328,485)

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customer referencing; customer reputation; cost of equity

34.

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 American University
Downloads 73 (397,258)

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

35.

Informed Investors and Earnings Guidance: Evidence from SEC Tick Size Pilot Program

Number of pages: 47 Posted: 26 Aug 2021
Yangyang Chen, Jeffrey Ng and Xin Yang
City University of Hong Kong (CityU) - Department of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 63 (429,537)

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Tick Size Pilot Program; Investor Information Acquisition; Earnings Guidance

36.

Does Supply Chain Visibility Enhance Trade Credit? Evidence through Operational Improvements

Number of pages: 47 Posted: 21 Aug 2021
Jeffrey Ng, Andy Yeung and Janus Jian Zhang
Hong Kong Polytechnic University - School of Accounting and Finance, Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 61 (436,486)

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Supply chain visibility; Trade credit; Cost Efficiency; Operational Efficiency; Conflict minerals disclosure

37.

The Effect of Accounting for Income Tax Uncertainty on Tax-Deductible Loss Accruals for Private Insurers

Journal of Risk and Insurance
Number of pages: 60 Posted: 06 Jun 2019 Last Revised: 27 Sep 2021
Lingnan University, The University of Hong Kong, National Taiwan University - Department of Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 48 (486,262)
Citation 1

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loss reserve error, corporate taxation, insurance companies, SSAP 101

38.

Trust in Fair Value Accounting: Evidence from the Field

Journal of International Accounting Research 2021
Number of pages: 46 Posted: 24 Sep 2021
Singapore Management University - School of Accountancy, Nanyang Technological University (NTU), Hong Kong Polytechnic University - School of Accounting and Finance, Singapore Management University - School of Accountancy and Singapore Management University - School of AccountancyPeking UniversitySingapore Institute of Technology
Downloads 38 (537,075)

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Trust, fair value accounting, Conceptual Framework

39.

Fixing the Core, Earnings Management, and Sustainable Emergence from Financial Distress: Evidence from China’s Special Treatment System

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 66 Posted: 22 Jan 2019 Last Revised: 21 Sep 2021
Hong Kong Polytechnic University, Hong Kong Polytechnic University, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 20 (640,702)

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financial distress; corporate governance; postbankruptcy; earnings management; reorganization

40.

Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Study

29th Australasian Finance and Banking Conference 2016
Number of pages: 30 Posted: 17 Aug 2016
Nanyang Technological University (NTU), Hong Kong Polytechnic University - School of Accounting and Finance, Singapore Management University - School of Accountancy and Singapore Management University - School of AccountancyPeking UniversitySingapore Institute of Technology
Downloads 7 (739,624)

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Fair value accounting, institutional factors, reliability