Tony Kang

McMaster University - DeGroote School of Business

Professor of Accounting

1280 Main Street West

Hamilton, ON L8S 4M4

Canada

http://www.degroote.mcmaster.ca/profiles/tony-kang/

SCHOLARLY PAPERS

26

DOWNLOADS
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Top 2,380

in Total Papers Downloads

11,523

CITATIONS
Rank 5,062

SSRN RANKINGS

Top 5,062

in Total Papers Citations

102

Scholarly Papers (26)

1.
Downloads 3,081 ( 2,444)
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 McMaster University - DeGroote School of Business
Downloads 3,081 (2,382)
Citation 19

Abstract:

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, McMaster University - DeGroote School of Business and McMaster University - DeGroote School of Business

Abstract:

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 McMaster University - DeGroote School of Business
Downloads 1,990 (5,127)
Citation 21

Abstract:

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 McMaster University - DeGroote School of Business

Abstract:

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, McMaster University - DeGroote School of Business and affiliation not provided to SSRN
Downloads 844 (20,506)
Citation 3

Abstract:

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, McMaster University - DeGroote School of Business and affiliation not provided to SSRN
Downloads 142 (163,298)
Citation 3

Abstract:

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, McMaster University - DeGroote School of Business, University of Oklahoma - Michael F. Price College of Business and London Business School
Downloads 816 (21,590)
Citation 9

Abstract:

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, McMaster University - DeGroote School of Business, University of Oklahoma - Michael F. Price College of Business and London Business School

Abstract:

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, McMaster University - DeGroote School of Business, University of Oklahoma - Michael F. Price College of Business and Korea University Business School
Downloads 755 (24,179)
Citation 9

Abstract:

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, McMaster University - DeGroote School of Business, University of Oklahoma - Michael F. Price College of Business and Korea University Business School

Abstract:

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, McMaster University - DeGroote School of Business and Texas A&M University - Department of Accounting
Downloads 534 (34,552)
Citation 3

Abstract:

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 McMaster University - DeGroote School of Business
Downloads 531 (34,392)
Citation 1

Abstract:

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, McMaster University - DeGroote School of Business and Singapore Management University - School of Accountancy
Downloads 447 (47,977)
Citation 8

Abstract:

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
McMaster University - DeGroote School of Business, Bentley University, Virginia Tech and Korea University
Downloads 430 (48,112)
Citation 2

Abstract:

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
Kennesaw State University, McMaster University - DeGroote School of Business and Bentley University
Downloads 320 (67,503)

Abstract:

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 McMaster University - DeGroote School of Business
Downloads 249 (96,062)
Citation 1

Abstract:

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 McMaster University - DeGroote School of Business

Abstract:

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, McMaster University - DeGroote School of Business, Department of Accounting Middle Tennessee University and Korea University Business School
Downloads 245 (67,736)
Citation 6

Abstract:

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
McMaster University - DeGroote School of Business, University of Houston - C.T. Bauer College of Business and Virginia Tech
Downloads 229 (62,346)

Abstract:

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, McMaster University - DeGroote School of Business and University of Houston - C.T. Bauer College of Business
Downloads 101 (211,867)
Citation 1

Abstract:

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, McMaster University - DeGroote School of Business and University of Houston - C.T. Bauer College of Business
Downloads 0
Citation 1

Abstract:

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), University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business
Downloads 16 (446,084)
Citation 8

Abstract:

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
McMaster University - DeGroote School of Business
Downloads 13 (461,451)

Abstract:

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, McMaster University - DeGroote School of Business and University of Oklahoma - Michael F. Price College of Business
Downloads 3 (533,861)
Citation 6

Abstract:

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 - Michael F. Price College of Business, McMaster University - DeGroote School of Business and London Business School

Abstract:

Segment disclosure, SFAS 131 foreign earnings, valuation, mispricing

18.

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

Journal of International Business Studies, Vol. 40, Issue 3, pp. 421-443, 2009
Number of pages: 23 Posted: 13 Apr 2011
University of Toronto - Rotman School of Management, McMaster University - DeGroote School of Business, University of Oklahoma - Michael F. Price College of Business and London Business School
Downloads 2 (514,527)
Citation 5

Abstract:

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, McMaster University - DeGroote School of Business, Seoul National University and Hong Kong Baptist University
Downloads 0 (304,533)

Abstract:

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), McMaster University - DeGroote School of Business and Virginia Tech
Downloads 0 (194,443)

Abstract:

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), McMaster University - DeGroote School of Business and McMaster University - Accounting & Financial Management Services
Downloads 0 (123,609)

Abstract:

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 McMaster University - DeGroote School of Business
Downloads 0 (532,661)

Abstract:

CEO's operating ability, CEO's accounting estimation ability, Accruals, Future cash flows

23.

The Impact of Cross-Listing in the United States on the Precision of Public and Private Information

Journal of International Business Studies, Vol. 46, Issue 1, pp. 87-103, 2015
Number of pages: 17 Posted: 09 Jan 2015
Don Herrmann, Tony Kang and Yong Keun Yoo
Oklahoma State University - Stillwater - School of Accounting, McMaster University - DeGroote School of Business and Korea University Business School
Downloads 0 (532,661)

Abstract:

24.

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, McMaster University - DeGroote School of Business and Korea University Business School

Abstract:

25.

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, McMaster University - DeGroote School of Business, Department of Accounting Middle Tennessee University and Korea University Business School

Abstract:

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

26.

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, McMaster University - DeGroote School of Business, University of Oklahoma - Michael F. Price College of Business and Korea University Business School

Abstract:

Culture, Secrecy, Auditor Quality, International