Kin Lo

University of British Columbia (UBC) - Sauder School of Business

CPA Professorship in Accounting

2053 Main Mall

Vancouver, BC V6T 1Z2

Canada

http://www.sauder.ubc.ca/Faculty/People/Faculty_Members/Lo_Kin

SCHOLARLY PAPERS

20

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31,933

TOTAL CITATIONS
Rank 3,317

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Top 3,317

in Total Papers Citations

478

Scholarly Papers (20)

The Ohlson Model: Contribution to Valuation Theory, Limitations, and Empirical Applications

Sauder School of Business Working Paper
Number of pages: 48 Posted: 16 Mar 2000
Kin Lo and Thomas Z. Lys
University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management
Downloads 11,993 (895)
Citation 33

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2.

Bridging the Gap between Value Relevance and Information Content

Sauder School of Business Working Paper
Number of pages: 42 Posted: 10 Jan 2001
Kin Lo and Thomas Z. Lys
University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management
Downloads 4,326 (5,128)
Citation 33

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Valuation, capital markets, relevance of accounting information, information content

3.
Downloads 3,781 ( 6,417)
Citation 8

Earnings Management and Earnings Quality

Number of pages: 17 Posted: 15 Aug 2007 Last Revised: 07 Jul 2008
Kin Lo
University of British Columbia (UBC) - Sauder School of Business
Downloads 3,781 (6,287)
Citation 8

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market efficiency, earnings management, earnings quality, accounting fraud

Earnings Management and Earnings Quality

Journal of Accounting and Economics, Vol. 45, pp. 350-357, 2008
Posted: 07 Jul 2008
Kin Lo
University of British Columbia (UBC) - Sauder School of Business

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Market efficiency, earnings management, Earnings quality, Accounting fraud

Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades

Sauder School of Business Working Paper
Number of pages: 45 Posted: 08 Dec 1998
University of Maryland - Department of Accounting & Information Assurance, University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management
Downloads 2,401 (12,947)
Citation 58

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Use of R-Squared in Accounting Research: Measuring Changes in Value Relevance Over the Last Four Decades

Journal of Accounting & Economics, Vol 28, No 2, January 2000
Posted: 24 Jan 2000
University of Maryland - Department of Accounting & Information Assurance, University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management

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5.
Downloads 1,746 (21,929)
Citation 54

Insider Trading and Voluntary Disclosures

Sauder School of Business Working Paper, Journal of Accounting Research, Forthcoming
Number of pages: 51 Posted: 01 Mar 2004 Last Revised: 16 Apr 2013
Qiang Cheng and Kin Lo
Singapore Management University - School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,746 (21,530)
Citation 54

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Voluntary Disclosure, Management Forecasts, Insider Trading

Insider Trading and Voluntary Disclosures

Journal of Accounting Research 44 (5): 815-848, December 2006
Posted: 17 May 2006 Last Revised: 05 Mar 2014
Qiang Cheng and Kin Lo
Singapore Management University - School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

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Voluntary Disclosure, Management Forecasts, Insider Trading

6.

Management Forecasts and Litigation Risk

Sauder School of Business Working Paper
Number of pages: 48 Posted: 02 May 2005
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,309 (33,717)
Citation 49

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Management forecasts, litigation risk, forecast news, forecast precision, forecast horizon

7.
Downloads 1,174 (39,545)
Citation 98

Conference Calls and Information Asymmetry

Sauder School of Business Working Paper
Number of pages: 36 Posted: 05 Feb 2003
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,174 (38,899)
Citation 98

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information asymmetry, voluntary disclosures, conference calls, microstructure, regulation

Conference Calls and Information Asymmetry

Posted: 01 Oct 2004
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

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Information asymmetry, voluntary disclosures, conference calls, microstructure, probability of informed trade

Economic Consequences of Regulated Changes in Disclosure: The Case of Executive Compensation

Sauder School of Business Working Paper
Number of pages: 40 Posted: 31 Oct 2000
Kin Lo
University of British Columbia (UBC) - Sauder School of Business
Downloads 1,014 (48,017)
Citation 12

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disclosure, executive compensation, corporate governance, securities regulation

Economic Consequences of Regulated Changes in Disclosure: The Case of Executive Compensation

Posted: 29 Dec 2003
Kin Lo
University of British Columbia (UBC) - Sauder School of Business

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Corporate governance; Disclosure; Executive compensation; Securities regulation

9.

Do Investors Affect Financial Analysts’ Behavior? Evidence from Short Sellers

Financial Management, Forthcoming
Number of pages: 49 Posted: 14 Dec 2014 Last Revised: 27 Oct 2022
University of Texas at El Paso - Department of Accounting & Information Systems, University of British Columbia (UBC) - Sauder School of Business, University of California, Irvine - Paul Merage School of Business and University of British Columbia - Sauder School of Business
Downloads 922 (55,694)
Citation 3

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Analyst forecast, short sellers, disciplining effect

The Effect of Earnings Surprises on Information Asymmetry

Number of pages: 46 Posted: 08 Aug 2006 Last Revised: 18 Dec 2008
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 831 (63,223)
Citation 9

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Information asymmetry, meeting or beating expectations, earnings expectations, expectation management, investor recognition hypothesis

The Effect of Earnings Surprises on Information Asymmetry

Journal of Accounting & Economics, Vol. 47, pp. 208-225, 2009
Posted: 04 Jan 2009 Last Revised: 08 Jul 2009
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

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Information asymmetry, earnings surprises, investor recognition hypothesis

On the Relationship between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation

Number of pages: 54 Posted: 18 Jul 2006 Last Revised: 09 Apr 2013
Xia Chen, Qiang Cheng and Kin Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 694 (80,155)
Citation 22

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Analyst research, information content, earnings announcements, information discovery

On the Relationship Between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation

Journal of Accounting and Economics 49 (3): 206-226, April 2010
Posted: 18 Dec 2009 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Kin Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

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Analyst research, information content, earnings announcements, information discovery

12.

The Effects of Scale Differences on Inferences in Accounting Research: Coefficient Estimates, Tests of Incremental Association, and Relative Value Relevance

MIT Sloan Working Paper No. 4490-04, Sauder School of Business Working Paper
Number of pages: 49 Posted: 08 Jun 2004
Kin Lo
University of British Columbia (UBC) - Sauder School of Business
Downloads 677 (83,938)
Citation 14

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Econometric models, Capital markets, Financial reporting, Equity valuation

13.

Earnings Management and Annual Report Readability

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 61 Posted: 12 Oct 2016
University of British Columbia (UBC) - Sauder School of Business, FUCAPE Business School and University of Cambridge - Judge Business School
Downloads 531 (114,274)
Citation 81

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Annual Report Readability, Profitability, Earnings Management, Computational Linguistics

14.

'Say-on-Pay' Votes and Compensation Practices

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 39 Posted: 15 Jan 2014
University of British Columbia - Sauder School of Business, University of British Columbia (UBC) - Sauder School of Business and University of British Columbia (UBC) - Division of Accounting
Downloads 356 (182,082)
Citation 4

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Say-on-Pay, compensation disclosure

15.

Formal and Informal Language in Earnings Conference Calls

Number of pages: 73 Posted: 31 Mar 2025
Mengyang Billy Guo and Kin Lo
University of British Columbia (UBC) - Division of Accounting and University of British Columbia (UBC) - Sauder School of Business
Downloads 111 (542,231)

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JEL Codes: M40, M41 conference calls, linguistic formality, market reactions, analyst forecast revisions, future performance

16.

Regulation FD and Voluntary Disclosure

Number of pages: 34 Posted: 05 Jun 2024
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 35 (984,137)

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voluntary disclosure, Regulation FD, management forecasts, 8-k, disclosure quality

17.

Management Forecasts and Litigation Risk *

Number of pages: 48 Posted: 04 Jun 2024
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 32 (1,015,670)

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Management Forecasts, Litigation Risk, Forecast News, Forecast Precision, Forecast Horizon

18.

The Role of CEO Accounts and Perceived Integrity in Analysts' Forecasts

Organizational Behavior and Human Decision Processes, Volume 176, 2023, https://doi.org/10.1016/j.obhdp.2023.104250.
Posted: 25 May 2023
University of British Columbia (UBC) - Sauder School of Business, University of British Columbia (UBC) - Sauder School of Business, University of Cambridge - Judge Business School, University of Nebraska at Lincoln - Management Department and Independent

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CEO causal accounts; CEO perceived integrity; Financial analysts' forecasts; Self-serving bias; Actor-observer perspective

19.

The Impact of Seasonal Affective Disorder on Financial Analysts

The Accounting Review, Vol. 93, No. 4, Forthcoming
Posted: 16 Oct 2017
Kin Lo and Serena Wu
University of British Columbia (UBC) - Sauder School of Business and Queen's University

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Seasonal Affective Disorder, Analyst Forecasts, Market Efficiency

20.

The Impact of Seasonal Affective Disorder on Financial Analysts and Equity Market Returns

Posted: 05 Jan 2009 Last Revised: 14 Oct 2017
Kin Lo and Serena Shuo Wu
University of British Columbia (UBC) - Sauder School of Business and University of British Columbia (UBC) - Sauder School of Business

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Seasonal Affective Disorder, analyst forecasts, market efficiency

Other Papers (1)

Total Downloads: 14
1.

Management Forecasts, Litigation Risk, and Regulation Fd

,
Posted: 09 Sep 2004
University of Maryland - Department of Accounting & Information Assurance, Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 14

Abstract:

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Management Forecasts, Litigation Risk, Regulation FD