Tony Kang

University of Nebraska - Lincoln

307 College of Business Administration

Lincoln, NE 68588-0488

United States

SCHOLARLY PAPERS

26

DOWNLOADS
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Top 5,756

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14,902

TOTAL CITATIONS
Rank 7,383

SSRN RANKINGS

Top 7,383

in Total Papers Citations

197

Scholarly Papers (26)

1.
Downloads 3,576 ( 6,707)
Citation 13

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 3,576 (6,586)
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
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 2,411 (12,314)
Citation 64

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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 Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
Downloads 1,011 (46,188)
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 Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
Downloads 193 (321,763)
Citation 5

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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 912 (53,296)
Citation 47

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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 834 (60,243)
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
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
University of Texas at El Paso (UTEP), Korea University Business School, Florida Atlantic University - School of Accounting and University of Nebraska - Lincoln
Downloads 774 (67,586)
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 720 (74,354)
Citation 4

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

8.

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 567 (100,796)
Citation 31

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Cross-Cultural Management, Cultural Frameworks, International Financial Reporting, Earnings Management, National Culture, Investor Protection, 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, Oklahoma State University - Stillwater - Spears School of Business and Korea University
Downloads 561 (102,076)

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

10.

Language FTR and Earnings Management: International Evidence

Number of pages: 50 Posted: 18 Apr 2016
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 532 (109,054)
Citation 2

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

11.

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 512 (114,310)
Citation 8

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Bonding, Cross-Listing, Disclosure

12.

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
University of Nebraska - Lincoln, University of Houston - C.T. Bauer College of Business and Oklahoma State University - Stillwater - Spears School of Business
Downloads 500 (117,596)
Citation 1

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Conservatism, Debt Maturity, Firm Growth, External Financing

13.

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

Number of pages: 59 Posted: 12 Oct 2011
Kennesaw State University, University of Nebraska - Lincoln and Bentley University
Downloads 430 (140,852)
Citation 1

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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 288 (216,986)

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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
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 262 (240,570)

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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
University of Hawaii at Manoa - School of Accountancy, University of Nebraska - Lincoln, Seoul National University and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 254 (248,318)

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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
University of Nebraska - Lincoln, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads 204 (306,673)
Citation 12

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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
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 157 (387,241)

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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
University of Ottawa, University of Nebraska - Lincoln, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 98 (555,017)

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

20.

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 63 (711,368)

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

21.

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 43 (843,164)

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Managerial ownership, Information environment, Interest alignment

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
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
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

26.

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

Other Papers (1)

Total Downloads: 21
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
Syracuse University, Oklahoma State University - Stillwater, University of San Francisco - School of Management and University of Nebraska - Lincoln
Downloads 21

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Overinvestment, Information Environment, Tax Avoidance