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

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

17

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419

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Scholarly Papers (17)

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1.

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

Downloads 9,481 ( 477)

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 9,481 (469)

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

Journal of Accounting, Auditing & Finance, Summer 2000
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

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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 3,970 (2,204)

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

3.

Earnings Management and Earnings Quality

Downloads 3,297 ( 3,014)

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 3,297 (2,947)

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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

4.

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

Downloads 2,143 ( 6,252)

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 2,143 (6,129)

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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
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

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5.

Insider Trading and Voluntary Disclosures

Downloads 1,578 ( 10,457)

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 1,578 (10,257)

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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 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
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 1,058 (19,468)

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

7.

Conference Calls and Information Asymmetry

Downloads 1,007 ( 20,992)

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 1,007 (20,622)

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

Conference Calls and Information Asymmetry

Journal of Accounting & Economics, Vol. 37, pp. 343-366, September 2004
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

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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 938 ( 23,252)

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 938 (22,852)

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disclosure, executive compensation, corporate governance, securities regulation

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

Journal of Accounting & Economics, Vol. 35, No. 3, pp. 285-314, August 2003
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.

The Effect of Earnings Surprises on Information Asymmetry

Downloads 743 ( 32,310)

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 743 (31,821)

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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
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

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Information asymmetry, earnings surprises, investor recognition hypothesis

10.

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

Downloads 625 ( 40,775)

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 625 (40,190)

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

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Analyst research, information content, earnings announcements, information discovery

11.

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 601 (42,987)

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Econometric models, Capital markets, Financial reporting, Equity valuation

12.

Does Short Selling Improve Analyst Forecast Quality?

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57 Posted: 14 Dec 2014 Last Revised: 26 May 2018
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 561 (47,017)

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Analyst forecast, short sellers, information environment

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 Indiana University - Kelley School of Business - Department of Accounting
Downloads 299 (99,412)

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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
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 287 (103,951)

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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

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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
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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

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Seasonal Affective Disorder, analyst forecasts, market efficiency