Tony Kang

University of Nebraska - Lincoln

307 College of Business Administration

Lincoln, NE 68588-0488

United States

  • University of Nebraska - Lincoln

SCHOLARLY PAPERS

26

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Top 7,168

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156

CROSSREF CITATIONS

69

Scholarly Papers (26)

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1.

Empirical Evidence on Jurisdictions that Adopt IFRS

Downloads 3,502 ( 5,807)

Empirical Evidence on Jurisdictions that Adopt IFRS

Number of pages: 33 Posted: 19 Jul 2005
Ole-Kristian Hope, Justin Yiqiang Jin and Tony Kang
University of Toronto - Rotman School of Management, McMaster University - DeGroote School of Business and University of Nebraska - Lincoln
Downloads 3,502 (5,698)
Citation 13

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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
Ole-Kristian Hope, Tony Kang and Justin Yiqiang Jin
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

2.

Audit Quality and Properties of Analyst Earnings Forecasts

Downloads 2,311 (11,247)

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 2,311 (11,028)
Citation 55

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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

3.

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

Downloads 1,170 (31,897)
Citation 11

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
Ole-Kristian Hope, Tony Kang, Joung W. Kim and Joung W. Kim
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
Downloads 988 (39,937)
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
Ole-Kristian Hope, Tony Kang, Joung W. Kim and Joung W. Kim
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
Downloads 182 (282,925)
Citation 5

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

4.

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

Downloads 887 (47,084)
Citation 27

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
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Florin P. Vasvari
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School
Downloads 887 (46,402)
Citation 27

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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
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Florin P. Vasvari
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

5.

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

Downloads 816 (52,810)
Citation 5

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

Number of pages: 47 Posted: 01 Apr 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School
Downloads 816 (52,054)
Citation 5

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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
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
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.

Managerial Ownership, Corporate Monitoring and Audit Fee

Number of pages: 37 Posted: 18 Jan 2011
Giorgio Gotti, Sam Han, Julia L. Higgs and Tony Kang
University of Texas at El Paso (UTEP), Korea University Business School, Florida Atlantic University - School of Accounting and University of Nebraska - Lincoln
Downloads 747 (59,440)
Citation 1

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audit fees, audit pricing, corporate governance

7.

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 Utah State University - School of Accountancy
Downloads 699 (64,876)
Citation 4

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

8.

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
Tony Kang, Gopal V. Krishnan, Michael C. Wolfe and Han Yi
University of Nebraska - Lincoln, Bentley University, Oklahoma State University - Stillwater - Spears School of Business and Korea University
Downloads 545 (88,651)

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

9.

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
Sam Han, Tony Kang, Stephen B. Salter and Yong Keun Yoo
Korea University Business School, University of Nebraska - Lincoln, Department of Accounting Middle Tennessee University and Korea University Business School
Downloads 531 (91,637)
Citation 31

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

10.

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
Ole-Kristian Hope, Tony Kang and Yoonseok Zang
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Singapore Management University - School of Accountancy
Downloads 493 (100,315)
Citation 8

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Bonding, Cross-Listing, Disclosure

11.

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

Journal of Accounting, Auditing and Finance, Volume 32, Issue 2, pp. 182-208, 2017
Number of pages: 45 Posted: 01 Apr 2015 Last Revised: 03 Mar 2021
Tony Kang, Gerald J. Lobo and Michael C. Wolfe
University of Nebraska - Lincoln, University of Houston - C.T. Bauer College of Business and Oklahoma State University - Stillwater - Spears School of Business
Downloads 477 (104,446)
Citation 1

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Conservatism, Debt Maturity, Firm Growth, External Financing

12.

Language FTR and Earnings Management: International Evidence

Number of pages: 50 Posted: 18 Apr 2016
Marco Fasan, Marco Fasan, Giorgio Gotti, Tony Kang and Yi Liu
Università Ca’ Foscari VeneziaCa 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 472 (105,687)
Citation 2

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

13.

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

Number of pages: 59 Posted: 12 Oct 2011
John L. Abernathy, Tony Kang and Gopal V. Krishnan
Kennesaw State University, University of Nebraska - Lincoln and Bentley University
Downloads 410 (124,687)
Citation 1

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

14.

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

Downloads 270 (195,342)

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 270 (194,353)

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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

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

15.

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
Chen Chu, Giorgio Gotti, Tony Kang and Michael C. Wolfe
University of Texas at El Paso, University of Texas at El Paso (UTEP), University of Nebraska - Lincoln and Oklahoma State University - Stillwater - Spears School of Business
Downloads 229 (229,705)

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

16.

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

Number of pages: 51 Posted: 01 Jul 2016
Boochun Jung, Tony Kang, Woo-Jong Lee and Gaoguang (Stephen) Zhou
University of Hawaii at Manoa - School of Accountancy, University of Nebraska - Lincoln, Seoul National University and Hong Kong Baptist University
Downloads 224 (234,479)

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17.

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

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 24 Jul 2017
Tony Kang, Inder K. Khurana and Changjiang (John) Wang
University of Nebraska - Lincoln, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads 178 (288,829)
Citation 11

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

18.

Managerial Ownership and Financial Analysts’ Information Environment

Number of pages: 54 Posted: 20 May 2013 Last Revised: 19 Oct 2013
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald J. Lobo
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 144 (345,073)

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Managerial Ownership, Information Environment, Incentive Alignment, Information Precision

19.

Audit Profession Development and Bank Loan Pricing

Number of pages: 55 Posted: 16 Feb 2017
Wenxia Ge, Tony Kang, Byron Y. Song and Gaoguang (Stephen) Zhou
University of Ottawa, University of Nebraska - Lincoln, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Hong Kong Baptist University
Downloads 69 (565,089)

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Audit profession development; Bank loan; Legal enforcement; Accounting conservatism

20.

Managerial Ownership and Firms' Information Environment

Number of pages: 49 Posted: 11 Sep 2008
Sam Han, Tony Kang and Gerald J. Lobo
Korea University Business School, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
Downloads 27 (821,578)

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Managerial ownership, Information environment, Interest alignment

21.

Borrower-Lender Cross-Ownership and Borrower Audit Quality

Number of pages: 44 Posted: 29 Nov 2023
Stuart Dearden, Jimmy Downes and Tony Kang
University of Nebraska - Lincoln, University of Nebraska at Lincoln and University of Nebraska - Lincoln
Downloads 5 (1,023,107)

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Cross-Ownership, Audit Quality, Audit Fees, Syndicated Debt

22.

Does the Mandatory Adoption of IFRS Improve the Association between Accruals and Cash Flows? Evidence from Accounting Estimates

Accounting Horizons, Forthcoming
Posted: 23 Aug 2018
Jimmy Downes, Tony Kang, Sohyung Kim and Cheol Lee
University of Nebraska at Lincoln, University of Nebraska - Lincoln, Brock University - Faculty of Business and Wayne State University

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International Accounting; IFRS; Accounting Estimates; GAAP Differences; Predicted 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
Sam Han, Tony Kang, Stephen B. Salter and Yong Keun Yoo
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
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
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

26.

Pricing and Mispricing Effects of SFAS 131

Journal of Business Finance and Accounting, 2008
Posted: 15 Feb 2008
Ole-Kristian Hope, Wayne B. Thomas, Tony Kang and Florin P. Vasvari
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

Other Papers (1)

Total Downloads: 8
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1.

Tax Avoidance and Overinvestment: The Role of the Information Environment

Asian Finance Association (AsianFA) 2017 Conference
Number of pages: 56 Posted: 03 Feb 2017
Joseph Comprix, MingMing Feng, Joohyung Ha and Tony Kang
Syracuse University, Oklahoma State University - Stillwater, University of San Francisco - School of Management and University of Nebraska - Lincoln
Downloads 8

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Overinvestment, Information Environment, Tax Avoidance