Kevin C. K. Lam

Hang Seng Management College

Professor

Hang Shin Link

Siu Lek Yuen

Shatin, Hong Kong

China

The Chinese University of Hong Kong (CUHK) - School of Accountancy

Shatin, N.T.

Hong Kong

SCHOLARLY PAPERS

12

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Rank 23,659

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Top 23,659

in Total Papers Downloads

1,946

SSRN RANKINGS

Top 20,064

in Total Papers Citations

15

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Scholarly Papers (12)

1.

Auditors' Decision-Making Under Going-Concern Uncertainties in Low Litigation-Risk Environments: Evidence from Hong Kong

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 39 Posted: 07 May 2006
Kevin C. K. Lam and Yaw M. Mensah
Hang Seng Management College and Rutgers Business School - Newark & New Brunswick
Downloads 557 (47,362)

Abstract:

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Audit opinions, disclaimer of opinion, financial condition, litigation risk

2.

Board Diversity and Its Long-Term Effect on Firm Financial and Non-Financial Performance

Number of pages: 35 Posted: 28 Nov 2014 Last Revised: 17 Apr 2015
Lehigh University - Department of Accounting, Hang Seng Management College, Lehigh University and University of Texas - Pan American
Downloads 501 (54,146)

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board diversity, gender, financial performance, non-financial performance, corporate social responsibility, corporate governance

3.

An Approach to Evaluating Relative Effectiveness in Non-Profit Institutions

Number of pages: 36 Posted: 07 May 2006
Yaw M. Mensah, Kevin C. K. Lam and Robert Werner
Rutgers Business School - Newark & New Brunswick, Hang Seng Management College and Rutgers Business School - New Brunswick
Downloads 331 (88,837)

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Effectiveness, Efficiency, Non-profit institutions, Performance evaluation

4.

Disclosure of the Fair Value of Executive Stock Options Granted to Top Executives

Number of pages: 37 Posted: 02 Oct 2007
Kevin C. K. Lam and Yaw M. Mensah
Hang Seng Management College and Rutgers Business School - Newark & New Brunswick
Downloads 247 (121,416)

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Employee Stock Options; Regulation S-K, Corporate Governance, Option Expense Disclosure Methods

5.

Auditor Conservatism and Banks’ Measurement Uncertainty during the Financial Crisis

International Journal of Auditing, Forthcoming
Number of pages: 38 Posted: 10 Jan 2010 Last Revised: 21 Jan 2016
Feng Chen, Kevin C. K. Lam, Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 131 (214,186)

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Auditor conservatism; discretionary loan loss provision; asset measurement uncertainty; audit fees

6.

Mergers & Acquisitions and the Acquirer-Target Cultural Differences

Number of pages: 34 Posted: 22 Oct 2014 Last Revised: 14 Nov 2014
Wai Ming Fong and Kevin C. K. Lam
The Chinese University of Hong Kong (CUHK) - Department of Finance and Hang Seng Management College
Downloads 112 (240,657)

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U.S., mergers, acquisitions, initiation of negotiations, cultural environment

7.

Voluntary Disclosure by State-Owned Enterprises Listed on the Stock Exchange of Hong Kong

Journal of International Financial Management and Accounting, Vol. 13, pp. 125-152, 2002
Number of pages: 28 Posted: 16 Dec 2002
Michael J. Ferguson, Kevin C. K. Lam and Grace Meina Lee
The Chinese University of Hong Kong (CUHK) - School of Accountancy, Hang Seng Management College and Lingnan University
Downloads 39 (420,377)
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8.

East Meets East and East Meets West: The Case of Sino-Japanese and Sino-West Joint Ventures in China

Journal of Management Studies, Vol. 39, pp. 841-863, 2002
Number of pages: 23 Posted: 21 May 2003
Ji Li, Leonard Karakowski and Kevin C. K. Lam
Hong Kong Baptist University, York University and Hang Seng Management College
Downloads 28 (468,228)
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9.

Mandatory IFRS Adoption and Earnings Management: The Role of Culture

Posted: 22 Apr 2019
Kevin C. K. Lam, Heibatollah Sami, Jun Yao and Yiwei Yao
Hang Seng Management College, Lehigh University, Deakin University and Independent

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10.

Auditor Conservatism and Banks' Measurement Uncertainty During the Financial Crisis

International Journal of Auditing, Vol. 20, Issue 1, pp. 52-65, 2016
Number of pages: 14 Posted: 11 Feb 2016
Feng Chen, Kevin C. K. Lam, Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 0 (655,592)
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Auditor conservatism, discretionary loan loss provision, audit fees, asset measurement uncertainty

Rights Offerings and Expropriation by Controlling Shareholders

Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 773-790, 2014
Number of pages: 18 Posted: 26 Jul 2014
Wai Ming Fong and Kevin C. K. Lam
The Chinese University of Hong Kong (CUHK) - Department of Finance and Hang Seng Management College
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rights issues, open offers, corporate governance, event study

Rights Offerings and Expropriation by Controlling Shareholders

Journal of Business Finance and Accounting, Forthcoming
Posted: 12 Jan 2014
Wai Ming Fong and Kevin C. K. Lam
The Chinese University of Hong Kong (CUHK) - Department of Finance and Hang Seng Management College

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rights issues, open offers, corporate governance, event study

12.

Changes in the Value Relevance of Accounting Information Over Time: Evidence from the Emerging Market of China

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 06 Jun 2013
Kevin C. K. Lam, Heibatollah Sami and Haiyan Zhou
Hang Seng Management College, Lehigh University and University of Texas - Pan American

Abstract:

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value relevance, accounting information, firm characteristics, capital markets, emerging market, China