Kevin Ow Yong

Peking University

Associate Professor of Accounting

University Town

Shenzhen, 518055

China

SCHOLARLY PAPERS

6

DOWNLOADS
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Top 16,254

in Total Papers Downloads

3,660

SSRN CITATIONS
Rank 19,929

SSRN RANKINGS

Top 19,929

in Total Papers Citations

19

CROSSREF CITATIONS

32

Scholarly Papers (6)

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, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 2,367 (7,039)
Citation 14

Abstract:

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

2.

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, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 772 (38,681)
Citation 5

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

3.

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 202 (180,770)
Citation 12

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

4.

An Examination of the Statistical Significance and Economic Implications of Model-Based and Analyst Earnings Forecasts

Number of pages: 54 Posted: 07 Jan 2013
Kevin Ow Yong, Mark E. Evans and Kenneth Njoroge
Peking University, Wake Forest University and University of Oregon
Downloads 166 (214,847)

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Earnings Forecasts, Financial Statement Analysis, Security Analysts

5.

Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities

Number of pages: 36 Posted: 03 Jun 2017
Sung Gon Chung, Gerald J. Lobo and Kevin Ow Yong
Wayne State University, University of Houston - C.T. Bauer College of Business and Peking University
Downloads 149 (235,036)
Citation 4

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Fair Value Accounting, FAS 159 Liability Gains and Losses, Value Relevance, Market

6.

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 Technological University (NTU), Hong Kong Polytechnic University - School of Accounting and Finance, Singapore Management University - School of Accountancy and Peking University
Downloads 4 (733,301)

Abstract:

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Fair value accounting, institutional factors, reliability