Jeffrey Ng

The University of Hong Kong - Faculty of Business and Economics

Pokfulam Road

Hong Kong

China

  • The University of Hong Kong - Faculty of Business and Economics

SCHOLARLY PAPERS

46

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305

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Scholarly Papers (46)

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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
Sung Gon Chung, Beng Wee Goh, Jeffrey Ng and Kevin Ow Yong
Wayne State University, Singapore Management University - School of Accountancy, The University of Hong Kong - Faculty of Business and Economics and Singapore Institute of Technology
Downloads 2,462 (10,086)
Citation 14

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

2.

Management Forecast Credibility and Underreaction to News

Downloads 2,284 (11,422)

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
The University of Hong Kong - Faculty of Business and Economics, London Business School and Massachusetts Institute of Technology (MIT)
Downloads 2,284 (11,203)
Citation 30

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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
The University of Hong Kong - Faculty of Business and Economics, 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 The University of Hong Kong - Faculty of Business and Economics
Downloads 1,814 (16,455)
Citation 14

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crash risk, earnings guidance, forecast bias, optimism

4.

Investor Competition Over Information and the Pricing of Information Asymmetry

Downloads 1,316 (26,750)
Citation 23

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, The University of Hong Kong - Faculty of Business and Economics and Massachusetts Institute of Technology (MIT)
Downloads 896 (45,645)
Citation 24

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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, The University of Hong Kong - Faculty of Business and Economics and Massachusetts Institute of Technology (MIT)
Downloads 420 (119,855)

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Information Risk, Information Quality, Asset Pricing

5.

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

Downloads 1,086 (35,360)
Citation 32

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

Number of pages: 55 Posted: 02 May 2006 Last Revised: 18 Apr 2013
Jeffrey Ng, Tjomme O. Rusticus and Rodrigo S. Verdi
The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - School of Accounting and Finance and Massachusetts Institute of Technology (MIT)
Downloads 1,086 (34,850)
Citation 32

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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
Jeffrey Ng, Tjomme O. Rusticus and Rodrigo S. Verdi
The University of Hong Kong - Faculty of Business and Economics, 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
Brian Akins, Lynn Li, Jeffrey Ng and Tjomme O. Rusticus
Rice University - Jesse H. Jones Graduate School of Business, Boston University - Questrom School of Business, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 981 (40,870)
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
Jeffrey Ng, Florin P. Vasvari and Regina Wittenberg Moerman
The University of Hong Kong - Faculty of Business and Economics, London Business School and University of Southern California
Downloads 942 (43,287)
Citation 19

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

8.

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
Simon Fraser University, The University of Hong Kong - Faculty of Business and Economics, The Hong Kong Polytechnic University and Lingnan University
Downloads 923 (44,540)
Citation 1

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IFRS; IFRS9; Loan Loss Recognition Timeliness

9.

The Effect of Information Quality on Liquidity Risk

Downloads 899 (46,119)
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
The University of Hong Kong - Faculty of Business and Economics
Downloads 899 (45,453)
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
The University of Hong Kong - Faculty of Business and Economics

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

10.

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
The University of Hong Kong - Faculty of Business and Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 846 (50,133)
Citation 11

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

11.

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
Beng Wee Goh, Jimmy Lee, Jeffrey Ng and Kevin Ow Yong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, The University of Hong Kong - Faculty of Business and Economics and Singapore Institute of Technology
Downloads 804 (53,738)
Citation 5

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

12.

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

Downloads 642 (72,212)
Citation 18

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
The University of Hong Kong - Faculty of Business and Economics and Northwestern University Kellogg School of Management
Downloads 642 (71,262)
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
The University of Hong Kong - Faculty of Business and Economics and Northwestern University Kellogg School of Management

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

13.

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
Sterling Huang, Jeffrey Ng, Tharindra Ranasinghe and Mingyue Zhang
Singapore Management University - School of Accountancy, The University of Hong Kong - Faculty of Business and Economics, American University and University of Waterloo - School of Accounting and Finance
Downloads 604 (78,003)
Citation 17

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Innovation, Patents, Voluntary Disclosure, Management Forecasts

14.

Asset Redeployability and Stock Price Crash Risk

Number of pages: 44 Posted: 19 Jun 2017 Last Revised: 28 Mar 2022
Yangyang Chen, Jeffrey Ng, Jeffrey Pittman and Walid Saffar
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 (83,486)
Citation 1

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

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
Yangyang Chen, Qingyuan Li, Jeffrey Ng and Chong Wang
City University of Hong Kong (CityU) - Department of Accountancy, Wuhan University - School of Economics and Management, The University of Hong Kong - Faculty of Business and Economics and The Hong Kong Polytechnic University
Downloads 516 (94,766)
Citation 2

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

16.

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

Journal of Financial and Quantitative Analysis, Forthcoming
Number of pages: 68 Posted: 15 Jul 2017 Last Revised: 01 Sep 2022
Jinyu Liu, Jeffrey Ng, Dragon Yongjun Tang and Rui Zhong
University of International Business and Economics (UIBE) - School of Banking and Finance, The University of Hong Kong - Faculty of Business and Economics, The University of Hong Kong - Faculty of Business and Economics and The University of Western Australia - UWA Business School
Downloads 515 (95,183)
Citation 2

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

17.

Withdrawal of Management Guidance During the COVID-19 Pandemic

Number of pages: 73 Posted: 02 Mar 2021 Last Revised: 27 Dec 2021
Aurelius Aaron, Jian Kang, Jeffrey Ng and Tjomme O. Rusticus
The Hong Kong Polytechnic University, Dongbei University of Finance and Economics, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 497 (99,141)
Citation 4

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Covid-19, voluntary disclosure, management guidance

18.

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 The University of Hong Kong - Faculty of Business and Economics
Downloads 465 (107,435)
Citation 9

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Timeliness, Loan Loss Recognition, Corruption, Banks

19.

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
Travis Chow, Sterling Huang, Kenneth J. Klassen and Jeffrey Ng
The University of Hong Kong, Singapore Management University - School of Accountancy, University of Waterloo - School of Accounting and Finance and The University of Hong Kong - Faculty of Business and Economics
Downloads 459 (109,103)
Citation 4

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Corporate Tax Rate; Headquarters Relocation; State Apportionment System

20.

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption

Downloads 457 (110,504)

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 (109,365)

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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, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Polytechnic University - School of Accounting and Finance

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IFRS, Trade credit, Financial reporting, Information risk

21.

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

Downloads 424 (119,750)

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, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 424 (118,553)
Citation 20

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

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

Journal of Accounting Research, Volume 59, Issue 5
Posted: 15 Dec 2021
Yangyang Chen, Jeffrey Ng and Xin Yang
City University of Hong Kong (CityU) - Department of Accountancy, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Polytechnic University - School of Accounting and Finance

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options trading; information feedback; managerial learning; management earnings forecasts; voluntary disclosure

22.

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 (137,710)
Citation 20

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

23.

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 (141,440)

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

24.

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 The University of Hong Kong - Faculty of Business and Economics
Downloads 329 (158,755)
Citation 4

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Top management composition, general counsel, tax avoidance

25.

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
Jeffrey Ng, Tharindra Ranasinghe, Guifeng Shi and Holly Yang
The University of Hong Kong - Faculty of Business and Economics, American University, Shanghai Jiao Tong University (SJTU) and Singapore Management University - School of Accountancy
Downloads 313 (167,388)
Citation 5

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Income smoothing, Unemployment insurance

26.

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
Jeffrey Ng, Hong Wu, Sophia Weihuan Zhai and Jing Zhao
The University of Hong Kong - Faculty of Business and Economics, Fudan University - School of Economics, Xiamen University and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 309 (169,691)
Citation 1

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

27.

Tick Size and Earnings Guidance in Small-Cap Firms: Evidence from the SEC’s Tick Size Pilot Program

Number of pages: 49 Posted: 26 Aug 2021 Last Revised: 08 Mar 2023
Yangyang Chen, Jeffrey Ng, Emmanuel Ofosu and Xin Yang
City University of Hong Kong (CityU) - Department of Accountancy, The University of Hong Kong - Faculty of Business and Economics, City University of Hong Kong (CityU) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 289 (181,989)

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Tick Size Pilot Program; Investor Information Acquisition; Earnings Guidance

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, The University of Hong Kong - Faculty of Business and Economics and The Hong Kong Polytechnic University
Downloads 267 (197,210)
Citation 1

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

29.

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 The University of Hong Kong - Faculty of Business and Economics
Downloads 263 (200,241)
Citation 2

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Clawback Adoption, Board Co-option

30.

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, The University of Hong Kong - Faculty of Business and Economics and Singapore Institute of Technology
Downloads 243 (216,405)
Citation 12

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

31.

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

Number of pages: 68 Posted: 01 Jul 2020 Last Revised: 03 Jan 2022
Jeffrey Ng, Tjomme O. Rusticus 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 242 (217,291)

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

32.

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, The University of Hong Kong - Faculty of Business and Economics and The Hong Kong Polytechnic University
Downloads 225 (233,111)
Citation 1

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

33.

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

Downloads 217 (242,227)

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

Number of pages: 58 Posted: 28 Apr 2020 Last Revised: 12 Sep 2022
Jiao Jing, Linda A. Myers, Jeffrey Ng and Lixin (Nancy) Su
Jinan University, University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Hong Kong - Faculty of Business and Economics and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 217 (241,550)
Citation 2

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customer referencing; customer reputation; cost of equity

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

Contemporary Accounting Research, Forthcoming
Posted: 08 Mar 2023
Jiao Jing, Linda A. Myers, Jeffrey Ng and Lixin (Nancy) Su
Jinan University, University of Tennessee, Haslam College of Business, Accounting and Information Management, The University of Hong Kong - Faculty of Business and Economics and The Hong Kong Polytechnic University - School of Accounting and Finance

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customer referencing, customer reputation, cost of equity, voluntary disclosure, capital market benefits, company reputation

34.

Peers’ Disclosure of Investment Plans and Market Feedback to Managers

Number of pages: 49 Posted: 15 Nov 2022
Aurelius Aaron, Xiaoli Jia and Jeffrey Ng
The Hong Kong Polytechnic University, The University of Hong Kong - Faculty of Business and Economics and The University of Hong Kong - Faculty of Business and Economics
Downloads 213 (246,454)

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Investment-q sensitivity, Capex guidance, Managerial learning

35.

Investors’ Information Acquisition and Firm Financing Decisions: Evidence from a Natural Experiment

Number of pages: 53 Posted: 15 Apr 2022 Last Revised: 26 Apr 2022
Yangyang Chen, Jeffrey Ng, Emmanuel Ofosu and Xin Yang
City University of Hong Kong (CityU) - Department of Accountancy, The University of Hong Kong - Faculty of Business and Economics, City University of Hong Kong (CityU) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 204 (255,365)

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Tick Size Pilot Program; Fundamental information acquisition; Information asymmetry; Small-cap firm financing

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
The University of Hong Kong - Faculty of Business and Economics, Hong Kong Polytechnic University - Department of Logistics and Maritime Studies and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 196 (264,704)

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

37.

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, The University of Hong Kong - Faculty of Business and Economics and Fudan University - School of Economics
Downloads 178 (288,290)

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shareholder activism, shareholder proposals, peer information

38.

Trust in Fair Value Accounting: Evidence from the Field

Journal of International Accounting Research 2021, Singapore Management University School of Accountancy Research Paper No. 2022-150
Number of pages: 46 Posted: 24 Sep 2021
Clarence Goh, Chu Yeong Lim, Jeffrey Ng, Gary Pan and Kevin Ow Yong
Singapore Management University - School of Accountancy, Nanyang Business School, Nanyang Technological University, The University of Hong Kong - Faculty of Business and Economics, Singapore Management University - School of Accountancy and Singapore Institute of Technology
Downloads 158 (319,226)
Citation 1

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Trust, fair value accounting, Conceptual Framework

39.

Incongruent CEO Facial Expressions and Analyst Forecast Dispersion

Number of pages: 53 Posted: 08 Nov 2023
Elizabeth Blankespoor, Mingming Ji, Jeffrey Ng and Jingran Zhao
University of Washington - Michael G. Foster School of Business, The Hong Kong Polytechnic University, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Polytechnic University
Downloads 106 (436,081)

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facial expressions, disagreement, analyst dispersion, incongruent signals

40.

Director Reelection Pressure and Earnings Management: Evidence from Majority Voting Legislation

Number of pages: 129 Posted: 03 Oct 2022
Hong Wu, Yiqing Lü, Qingyu Meng and Jeffrey Ng
Fudan University, New York University (NYU) - New York University (NYU), Shanghai, affiliation not provided to SSRN and The University of Hong Kong - Faculty of Business and Economics
Downloads 98 (460,500)

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director election, earnings management, shareholder empowerment, reelection risk, ties

41.

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 University of Texas at Arlington, The University of Hong Kong - Faculty of Business and Economics and American University
Downloads 90 (483,125)

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

42.

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
Jiang Cheng, Travis Chow, Tzuting Lin and Jeffrey Ng
Lingnan University, The University of Hong Kong, National Taiwan University - Department of Finance and The University of Hong Kong - Faculty of Business and Economics
Downloads 87 (493,311)
Citation 1

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

43.

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
Muhabie Mekonnen Mengistu, Jeffrey Ng, Walid Saffar and Janus Jian Zhang
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 71 (555,485)

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

44.

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
Jiao Jing, Kenneth Leung, Jeffrey Ng and Janus Jian Zhang
Jinan University, Hong Kong Polytechnic University, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 66 (577,446)

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

45.

Product Market Effects of Customer Referencing

European Accounting Review (Forthcoming)
Number of pages: 52 Posted: 21 Nov 2022
Tuck Siong Chung, Xiaoli Jia, Jiao Jing, Jeffrey Ng and Janus Jian Zhang
Essec Business School, The University of Hong Kong - Faculty of Business and Economics, Jinan University, The University of Hong Kong - Faculty of Business and Economics and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 48 (670,748)

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customer referencing, product quality certification, product market performance, voluntary disclosure, supplier-customer relationship

46.

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
Chu Yeong Lim, Jeffrey Ng, Gary Pan and Kevin Ow Yong
Nanyang Business School, Nanyang Technological University, The University of Hong Kong - Faculty of Business and Economics, Singapore Management University - School of Accountancy and Singapore Institute of Technology
Downloads 25 (837,120)

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Fair value accounting, institutional factors, reliability