Tony Kang

University of Nebraska - Lincoln

307 College of Business Administration

Lincoln, NE 68588-0488

United States

SCHOLARLY PAPERS

25

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12,240

CITATIONS
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Top 5,275

in Total Papers Citations

98

Scholarly Papers (25)

1.
Downloads 3,178 ( 2,705)
Citation 19

Empirical Evidence on Jurisdictions that Adopt IFRS

Number of pages: 33 Posted: 19 Jul 2005
University of Toronto - Rotman School of Management, McMaster University - DeGroote School of Business and University of Nebraska - Lincoln
Downloads 3,178 (2,640)
Citation 19

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International Financial Reporting Standards, Bonding, Capital Market Access

Empirical Evidence on Jurisdictions that Adopt IFRS

Journal of International Accounting Research, Vol. 5 No. 2, 2006
Posted: 25 May 2006
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and McMaster University - DeGroote School of Business

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International Financial Reporting Standards, Bonding, Capital Market Access

Audit Quality and Properties of Analyst Earnings Forecasts

Number of pages: 39 Posted: 14 Sep 2007
Bruce K. Behn, Jong-Hag Choi and Tony Kang
University of Tennessee, Knoxville - College of Business Administration, Seoul National University - College of Business Administration and University of Nebraska - Lincoln
Downloads 2,062 (5,569)
Citation 22

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Audit Quality, Analyst Earnings Forecast, Forecast Accuracy and Dispersion

Audit Quality and Properties of Analyst Earnings Forecasts

Accounting Review, March 2008
Posted: 14 Nov 2007
Bruce K. Behn, Jong-Hag Choi and Tony Kang
University of Tennessee, Knoxville - College of Business Administration, Seoul National University - College of Business Administration and University of Nebraska - Lincoln

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Audit Quality, Analyst Earnings Forecast, Forecast Accuracy and Dispersion

Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States

Number of pages: 47 Posted: 10 May 2010 Last Revised: 14 Jan 2013
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and affiliation not provided to SSRN
Downloads 910 (20,807)
Citation 3

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Cross-listing, Voluntary Disclosure, Management Guidance, Legal Quality, Reg FD, Exchange Listing

Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States

Forthcoming, Journal of Contemporary Accounting and Economics, Rotman School of Management Working Paper No. 2213276
Number of pages: 47 Posted: 09 Feb 2013
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and affiliation not provided to SSRN
Downloads 147 (175,006)
Citation 3

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Cross-listing, Voluntary Disclosure, Legal Quality, Reg FD, Exchange Listing

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings

Number of pages: 47 Posted: 15 Sep 2004 Last Revised: 03 Jan 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School
Downloads 831 (23,803)
Citation 9

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Foreign earnings, geographic disclosures, valuation, SFAS 131

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings

Journal of International Business Studies, Forthcoming
Posted: 03 Jan 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School

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Geographic segment disclosures, valuation, foreign earnings, SFAS 131, international

Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World

Number of pages: 47 Posted: 01 Apr 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School
Downloads 783 (25,944)
Citation 9

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Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection

Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 17 Apr 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School

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Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection

6.

The Association Between Institutional Ownership and Audit Properties

Number of pages: 40 Posted: 27 Jul 2009
Sam Han, Tony Kang and Lynn L. Rees
Korea University Business School, University of Nebraska - Lincoln and Texas A&M University - Department of Accounting
Downloads 534 (37,423)
Citation 3

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audit quality, institutional ownership, monitoring, audit risk, corporate governance

7.

Managerial Ownership, Corporate Monitoring and Audit Fee

Number of pages: 37 Posted: 18 Jan 2011
University of Texas at El Paso (UTEP), Korea University Business School, Florida Atlantic University - School of Accounting and University of Nebraska - Lincoln
Downloads 531 (35,894)
Citation 1

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audit fees, audit pricing, corporate governance

8.

Bonding to the Improved Disclosure Environment in the United States: Firms' Listing Choices and Their Capital Market Consequences

Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 50 Posted: 04 Dec 2006
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Singapore Management University - School of Accountancy
Downloads 447 (53,261)
Citation 8

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Bonding, Cross-Listing, Disclosure

9.

The Impact of Eliminating the 20-F Reconciliation Requirement for IFRS Filers on Earnings Persistence and Information Uncertainty

Accounting Horizons, Forthcoming
Number of pages: 44 Posted: 27 Mar 2012
University of Nebraska - Lincoln, Bentley University, Virginia Tech and Korea University
Downloads 430 (49,376)
Citation 2

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International Financial Reporting Standards (IFRS), Accounting Convergence, Form 20-F Reconciliation, Earnings Quality

10.

Audit Committee Expertise and Financial Analysts’ and Investors’ Ability to Anticipate Future Earnings

Number of pages: 59 Posted: 12 Oct 2011
University of North Texas - Department of Accounting, University of Nebraska - Lincoln and Bentley University
Downloads 320 (72,190)

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Audit committees, Financial expertise, Analyst Forecasts, Corporate governance, Financial reporting quality

The Role of 'Other Information' in the Valuation of Foreign Income for U.S. Multinationals

Number of pages: 36 Posted: 26 Apr 2005
Ole-Kristian Hope and Tony Kang
University of Toronto - Rotman School of Management and University of Nebraska - Lincoln
Downloads 251 (105,799)
Citation 1

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Accounting, foreign earnings, valuation, omitted variables, multinationals, analyst forecasts

The Role of 'Other Information' in the Valuation of Foreign Income for U.S. Multinationals

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 01 Jun 2005
Ole-Kristian Hope and Tony Kang
University of Toronto - Rotman School of Management and University of Nebraska - Lincoln

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Accounting, foreign earnings, valuation, omitted variables, multinationals, analyst forecasts

12.

A Cross-Country Study on the Effects of National Culture on Earnings Management

Journal of International Business Studies, Vol. 41, No. 1, 2010
Number of pages: 37 Posted: 04 Feb 2011
Korea University Business School, University of Nebraska - Lincoln, Department of Accounting Middle Tennessee University and Korea University Business School
Downloads 245 (66,657)
Citation 4

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Cross-Cultural Management, Cultural Frameworks, International Financial Reporting, Earnings Management, National Culture, Investor Protection, Disclosure

13.

Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity

Number of pages: 45 Posted: 01 Apr 2015
Tony Kang, Gerald J. Lobo and Michael Wolfe
University of Nebraska - Lincoln, University of Houston - C.T. Bauer College of Business and Virginia Tech
Downloads 229 (60,971)

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Conservatism, Debt Maturity, Firm Growth, External Financing

Managerial Ownership and Financial Analysts’ Information Environment

Number of pages: 54 Posted: 20 May 2013 Last Revised: 19 Oct 2013
Korea University Business School, McMaster University - DeGroote School of Business, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
Downloads 110 (219,809)
Citation 1

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Managerial Ownership, Information Environment, Incentive Alignment, Information Precision

Managerial Ownership and Financial Analysts’ Information Environment

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 328-362, 2014
Number of pages: 35 Posted: 11 Apr 2014
Korea University Business School, McMaster University - DeGroote School of Business, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
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Citation 1
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managerial ownership, information environment, incentive alignment, information precision

15.

Does Corporate Governance Transparency Affect the Accuracy of Analyst Forecasts?

Accounting and Finance, Vol. 46, No. 5, pp. 715-732, December 2006
Number of pages: 18 Posted: 17 Nov 2006
Gauri Bhat, Ole-Kristian Hope and Tony Kang
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and University of Nebraska - Lincoln
Downloads 16 (485,884)
Citation 8
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16.

Global Market Segmentation and Patterns in Stock Market Reaction to Us Earnings Announcements: Further Evidence

Journal of International Financial Management & Accounting, Vol. 16, No. 2, pp. 123-141, June 2005
Number of pages: 19 Posted: 05 Jun 2005
Tony Kang
University of Nebraska - Lincoln
Downloads 13 (496,413)
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Pricing and Mispricing Effects of SFAS 131

Journal of Business Finance & Accounting, Vol. 35, Nos. 3-4, pp. 281-306, April/May 2008
Number of pages: 26 Posted: 22 Apr 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and University of Oklahoma
Downloads 3 (579,119)
Citation 6
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Pricing and Mispricing Effects of SFAS 131

Journal of Business Finance and Accounting, 2008
Posted: 15 Feb 2008
University of Toronto - Rotman School of Management, University of Oklahoma, University of Nebraska - Lincoln and London Business School

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Segment disclosure, SFAS 131 foreign earnings, valuation, mispricing

18.

International Diversification, SFAS 131, and Post-Earnings Announcement Drift

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 24 Jul 2017
University of Nebraska - Lincoln, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads 0 (201,434)

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Post-Earnings-Announcement Drift, International Diversification, Analyst Forecast, Serial Correlation

19.

Laborism, Investment Efficiency in Labor, and Operating Performance Around the World

Number of pages: 51 Posted: 01 Jul 2016
University of Hawaii - School of Accountancy, University of Nebraska - Lincoln, Seoul National University and Hong Kong Baptist University
Downloads 0 (250,753)

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20.

Corporate Codes of Ethics, National Culture, and Earnings Discretion: International Evidence

Journal of Business Ethics, Forthcoming
Number of pages: 57 Posted: 14 May 2016 Last Revised: 16 May 2016
University of Texas at El Paso, University of Texas at El Paso (UTEP), University of Nebraska - Lincoln and Virginia Tech
Downloads 0 (179,650)

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Corporate ethics policy, Code of ethics, Business ethics, Earnings discretion, Accruals

21.

Language FTR and Earnings Management: International Evidence

Number of pages: 50 Posted: 18 Apr 2016
Marco Fasan, Giorgio Gotti, Tony Kang and Yi Liu
Ca Foscari University of Venice - Department of Management, University of Texas at El Paso (UTEP), University of Nebraska - Lincoln and McMaster University - Accounting & Financial Management Services
Downloads 0 (103,723)

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Accrual-based Earnings Management, Real Earnings Management, Future-Time-Reference, Language, Myopia, Short-Termism

22.

CEO'S Operating Ability and the Association between Accruals and Future Cash Flows

Journal of Business Finance & Accounting, Vol. 42, Issue 5-6, pp. 619-634, 2015
Number of pages: 16 Posted: 17 Jul 2015
Korea University Business School, Korea University Business School, University of Suwon and University of Nebraska - Lincoln
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CEO's operating ability, CEO's accounting estimation ability, Accruals, Future cash flows

23.

Governance Role of Auditors and Legal Environment: Evidence from Corporate Disclosure Transparency

European Accounting Review, Forthcoming
Posted: 31 May 2011
Sam Han, Tony Kang and Yong Keun Yoo
Korea University Business School, University of Nebraska - Lincoln and Korea University Business School

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24.

A Cross-Country Study on the Effects of National Culture on Earnings Discretion

Journal of International Business Studies, Forthcoming
Posted: 27 Jun 2008
Korea University Business School, University of Nebraska - Lincoln, Department of Accounting Middle Tennessee University and Korea University Business School

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Cross-Cultural Management, Cultural Frameworks, Earnings Management, Investor Protection

25.

Culture and Auditor Choice: A Test of the Secrecy Hypothesis

Journal of Accounting and Public Policy, Forthcoming
Posted: 26 Feb 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School

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Culture, Secrecy, Auditor Quality, International

Other Papers (1)

Total Downloads: 9    Citations: 0
1.

Audit Profession Development and Bank Loan Pricing

Number of pages: 55 Posted: 16 Feb 2017
University of Manitoba - Asper School of Business, University of Nebraska - Lincoln, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Hong Kong Baptist University
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Audit profession development; Bank loan; Legal enforcement; Accounting conservatism