Jeffrey Ng

Hong Kong Polytechnic University - School of Accounting and Finance

Professor

Hung Hom

Kowloon

Hong Kong

SCHOLARLY PAPERS

26

DOWNLOADS
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SSRN RANKINGS

Top 2,130

in Total Papers Downloads

13,412

CITATIONS
Rank 5,240

SSRN RANKINGS

Top 5,240

in Total Papers Citations

99

Scholarly Papers (26)

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 2,143 (5,035)
Citation 13

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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

2.

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

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 31 Jan 2009 Last Revised: 09 Oct 2016
Wayne State University, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 2,020 (4,798)
Citation 5

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

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 783 (25,152)
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 353 (70,361)
Citation 13

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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 914 (19,991)
Citation 22

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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

5.

Earnings Guidance, Bias, and Stock Price Crash Risk

Number of pages: 62 Posted: 09 May 2012 Last Revised: 19 Apr 2016
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 871 (11,432)
Citation 2

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crash risk, earnings guidance, forecast bias, agency problem

6.
Downloads 808 ( 24,411)
Citation 13

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 808 (24,013)
Citation 13

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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

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 781 (22,158)
Citation 8

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

8.

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 688 (27,422)

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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 543 (41,322)
Citation 5

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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

10.

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 478 (24,541)
Citation 1

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competition, risk-taking, bank regulation, bank failure

11.

Income Smoothing Due to Unemployment Concerns

Number of pages: 59 Posted: 02 Aug 2014 Last Revised: 17 Nov 2016
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 198 (130,963)

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Income smoothing, Unemployment insurance

12.

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

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 61 Posted: 13 Feb 2015 Last Revised: 12 Oct 2016
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 112 (84,448)

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Timeliness, Loan Loss Recognition, Corruption, Banks

13.

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

Number of pages: 44 Posted: 17 Dec 2014 Last Revised: 16 Sep 2017
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 112 (142,323)

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Clawback Adoption, Board Co-option

14.

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 82 (184,872)
Citation 17

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

15.

In Alignment or Conflict? The Role of Shareholder Heterogeneity in the Relation Between Shareholders and Debtholders in Near-Insolvent Firms

Singapore Management University School of Accountancy Research Paper No. 2016-38
Number of pages: 61 Posted: 16 Feb 2015 Last Revised: 16 Sep 2017
Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance, Boston College and Boston College
Downloads 74 (141,614)

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Agency Environment, Credit Lyonnais, Fiduciary Duties, Shareholder Preference, Shareholder Clientele

16.

The Inclusion of General Counsel in Top Management and Tax Avoidance

Number of pages: 63 Posted: 16 Dec 2014 Last Revised: 19 Jul 2015
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 35 (156,075)

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Top management composition, general counsel, tax avoidance

17.

Peer Information and Empowered Voters: Evidence from Voting on Shareholder Proposals

Number of pages: 53 Posted: 08 Nov 2017
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 0 (502,751)

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shareholder activism, shareholder proposals, peer information

18.

The Effect of Timely Loan Loss Recognition in the Banking System on Firms' Debt Choice

Number of pages: 53 Posted: 25 Oct 2017
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 0 (455,923)

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Timeliness; Loan loss recognition; Bank debt

19.

Economic Policy Uncertainty and Accrual Estimates: Evidence from the Banking Industry

Number of pages: 53 Posted: 12 Oct 2017
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 Polytechnic University - School of Accounting and Finance
Downloads 0 (434,979)

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Economic policy uncertainty; Accrual estimates; Banking; Loan loss provisions

20.

CDS Trading and Stock Price Crash Risk

Number of pages: 58 Posted: 15 Jul 2017
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 Central University of Finance and Economics
Downloads 0 (204,223)

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Credit Default Swaps, CDS, Stock Crash, Information Spillover

21.

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

Number of pages: 52 Posted: 14 Jul 2017
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, The Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 0 (368,484)

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

22.

Financial Statement Comparability and Hedge Fund Activism

Number of pages: 56 Posted: 26 Jun 2017 Last Revised: 15 Oct 2017
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 0 (246,710)

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23.

The Dark Side of Asset Redeployability: Future Stock Price Crashes

28th Annual Conference on Financial Economics and Accounting
Number of pages: 54 Posted: 19 Jun 2017 Last Revised: 07 Nov 2017
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 0 (173,378)

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

24.

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 0 (375,432)

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

25.

Financial Reporting and Trade Credit: Evidence from an Information Shock

Number of pages: 55 Posted: 13 Mar 2017 Last Revised: 02 Oct 2017
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 0 (246,710)

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Trade credit; Financial reporting; Information risk

26.

Real Effects of State Corporate Tax Rate Changes: Evidence from Corporate Headquarters Relocations

Singapore Management University School of Accountancy Research Paper No. 2017-59
Number of pages: 56 Posted: 11 Nov 2016 Last Revised: 05 Sep 2017
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 0 (156,075)

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