Kevin Ow Yong

Singapore Institute of Technology

10 Dover Drive

Singapore, 138683

Singapore

SCHOLARLY PAPERS

9

DOWNLOADS
Rank 18,206

SSRN RANKINGS

Top 18,206

in Total Papers Downloads

3,961

SSRN CITATIONS
Rank 19,665

SSRN RANKINGS

Top 19,665

in Total Papers Citations

20

CROSSREF CITATIONS

32

Scholarly Papers (9)

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 Singapore Institute of Technology
Downloads 2,408 (8,337)
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 Singapore Institute of Technology
Downloads 782 (45,147)
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 Singapore Institute of Technology
Downloads 212 (200,247)
Citation 12

Abstract:

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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
Singapore Institute of Technology, Wake Forest University and University of Oregon
Downloads 175 (237,420)

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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 Singapore Institute of Technology
Downloads 158 (258,800)
Citation 4

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

6.

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
Singapore Management University - School of Accountancy, Nanyang Business School, Nanyang Technological University, Hong Kong Polytechnic University - School of Accounting and Finance, Singapore Management University - School of Accountancy and Singapore Institute of Technology
Downloads 118 (323,617)

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Trust, fair value accounting, Conceptual Framework

7.

Impact of Basel III on the Discretion and Timeliness of Banks’ Loan Loss Provisions

Nanyang Business School Research Paper No. 21-03
Number of pages: 54 Posted: 08 Feb 2021 Last Revised: 11 Mar 2021
Singapore Institute of Technology, Nanyang Business School, Nanyang Technological University, American University and Singapore Institute of Technology
Downloads 93 (379,184)

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Basel III Accord, Discretionary Loan Loss Provisions, Earnings Management, Timeliness of Loan Loss Provisions

8.

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, Hong Kong Polytechnic University - School of Accounting and Finance, Singapore Management University - School of Accountancy and Singapore Institute of Technology
Downloads 12 (770,017)

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Fair value accounting, institutional factors, reliability

9.

A New Perspective on Post‐Earnings‐Announcement‐Drift: Using a Relative Drift Measure

Journal of Business Finance & Accounting, Vol. 46, Issue 9-10, pp. 1123-1143, 2019
Number of pages: 21 Posted: 27 May 2020
Michael Clement, Joonho Lee and Kevin Ow Yong
University of Texas at Austin, California State Polytechnic University, Pomona - Accounting Department and Singapore Institute of Technology
Downloads 3 (862,252)

Abstract:

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analyst‐based earnings surprise, anomalies, information uncertainty, post‐earnings‐announcement drift, random‐walk‐based earnings surprise