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

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

    • Email
    • Tel: 604-822-8430
    • Fax: 604-822-9470
SCHOLARLY PAPERS

17

DOWNLOADS
Rank 1,228

SSRN RANKINGS

Top 1,228

in Total Papers Downloads

28,744

SSRN CITATIONS
Rank 4,840

SSRN RANKINGS

Top 4,840

in Total Papers Citations

212

CROSSREF CITATIONS

72

Scholarly Papers (17)

Actions:
Email selected abstracts
1.

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

Downloads 10,724 ( 558)
Citation 33

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 10,724 (550)
Citation 33

Abstract:

Loading...

Abstract:

Loading...

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 4,120 (2,956)
Citation 1

Abstract:

Loading...

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

3.

Earnings Management and Earnings Quality

Downloads 3,413 ( 4,081)
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 3,413 (3,997)
Citation 8

Abstract:

Loading...

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

Abstract:

Loading...

Market efficiency, earnings management, Earnings quality, Accounting fraud

4.

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

Downloads 2,217 ( 8,322)
Citation 38

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
Stephen Brown, Kin Lo and Thomas Z. Lys
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 2,217 (8,173)
Citation 38

Abstract:

Loading...

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
Stephen Brown, Kin Lo and Thomas Z. Lys
University of Maryland - Department of Accounting & Information Assurance, University of British Columbia (UBC) - Sauder School of Business and Northwestern University - Kellogg School of Management

Abstract:

Loading...

5.

Insider Trading and Voluntary Disclosures

Downloads 1,642 ( 13,513)
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 and University of British Columbia (UBC) - Sauder School of Business
Downloads 1,642 (13,269)
Citation 54

Abstract:

Loading...

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

Abstract:

Loading...

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
Stephen Brown, Stephen A. Hillegeist and Kin Lo
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 1,152 (23,199)
Citation 42

Abstract:

Loading...

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

7.

Conference Calls and Information Asymmetry

Downloads 1,050 ( 26,551)
Citation 33

Conference Calls and Information Asymmetry

Sauder School of Business Working Paper
Number of pages: 36 Posted: 05 Feb 2003
Stephen Brown, Stephen A. Hillegeist and Kin Lo
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 1,050 (26,153)
Citation 33

Abstract:

Loading...

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

Conference Calls and Information Asymmetry

Posted: 01 Oct 2004
Stephen Brown, Stephen A. Hillegeist and Kin Lo
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

Abstract:

Loading...

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

8.

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

Downloads 954 ( 30,465)
Citation 12

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 954 (30,015)
Citation 12

Abstract:

Loading...

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

Abstract:

Loading...

Corporate governance; Disclosure; Executive compensation; Securities regulation

9.

The Effect of Earnings Surprises on Information Asymmetry

Downloads 763 ( 41,463)
Citation 9

The Effect of Earnings Surprises on Information Asymmetry

Number of pages: 46 Posted: 08 Aug 2006 Last Revised: 18 Dec 2008
Stephen Brown, Stephen A. Hillegeist and Kin Lo
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 763 (40,882)
Citation 9

Abstract:

Loading...

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
Stephen Brown, Stephen A. Hillegeist and Kin Lo
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

Abstract:

Loading...

Information asymmetry, earnings surprises, investor recognition hypothesis

10.

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

Number of pages: 53 Posted: 14 Dec 2014 Last Revised: 19 Dec 2020
Yun Ke, Kin Lo, Jinfei Sheng and Jenny Li Zhang
Brock University - Goodman School of Business, 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 739 (43,336)

Abstract:

Loading...

Analyst forecast, short sellers, disciplining effect

11.

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

Downloads 645 ( 51,910)
Citation 22

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, Singapore Management University and University of British Columbia (UBC) - Sauder School of Business
Downloads 645 (51,252)
Citation 22

Abstract:

Loading...

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, Singapore Management University and University of British Columbia (UBC) - Sauder School of Business

Abstract:

Loading...

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 633 (53,238)
Citation 11

Abstract:

Loading...

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
Kin Lo, Felipe Ramos and Rafael Rogo
University of British Columbia (UBC) - Sauder School of Business, FUCAPE Business School and University of Cambridge - Judge Business School
Downloads 381 (98,669)
Citation 27

Abstract:

Loading...

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
Jenny Li Zhang, Kin Lo and Shuo Yang
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 311 (123,430)
Citation 4

Abstract:

Loading...

Say-on-Pay, compensation disclosure

15.

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

Abstract:

Loading...

Seasonal Affective Disorder, Analyst Forecasts, Market Efficiency

16.

Private Information in Executive Compensation: The Information Role vs. The Monitoring Role of the Board

Corporate Governance: An International Review, Vol. 24, Issue 1, pp. 5-23, 2016
Number of pages: 19 Posted: 20 Jan 2016
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
Downloads 0 (810,442)
Citation 2
  • Add to Cart

Abstract:

Loading...

Corporate Governance, Executive Compensation, Private Performance Measures, Board of Directors

17.

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

Abstract:

Loading...

Seasonal Affective Disorder, analyst forecasts, market efficiency