Kai Wai Hui

University of Hong Kong

Professor

Pokfulam Road

Hong Kong, Pokfulam

Hong Kong

  • University of Hong Kong

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 9,074

SSRN RANKINGS

Top 9,074

in Total Papers Downloads

10,751

TOTAL CITATIONS
Rank 3,529

SSRN RANKINGS

Top 3,529

in Total Papers Citations

292

Scholarly Papers (24)

Actions:
Email selected abstracts
1.

Maintaining a Reputation for Consistently Beating Earnings Expectations and the Slippery Slope to Earnings Manipulation

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 19 May 2015 Last Revised: 04 Dec 2018
Jenny Chu, Patricia Dechow, Kai Wai Hui and Annika Yu Wang
University of Cambridge - Judge Business School, USC Marshall School of Business, University of Hong Kong and University of Houston - Bauer College of Business
Downloads 2,079 (16,578)
Citation 13

Abstract:

Loading...

earnings manipulation; consecutively beating earnings expectations; market pressure; CEO overconfidence; CEO power; reputation; reference-dependent preferences; analysts’ forecasts and recommendation; institutional investors; overvaluation

2.

Does Religion Matter in Corporate Decision Making in America?

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 64 Posted: 14 Oct 2008
Gilles Hilary and Kai Wai Hui
Georgetown University - Department of Accounting and Business Law and University of Hong Kong
Downloads 1,961 (18,240)
Citation 152

Abstract:

Loading...

Corporate investment, risk aversion, corporate culture, religion

3.

Corporate Suppliers and Customers and Accounting Conservatism

Number of pages: 46 Posted: 01 Jul 2009 Last Revised: 13 Nov 2011
Kai Wai Hui, Sandy Klasa and P. Eric Yeung
University of Hong Kong, University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,229 (36,823)
Citation 20

Abstract:

Loading...

Financial disclosures, Conservatism, Suppliers, Customers

4.

New Product Announcements, Innovation Disclosure, and Future Firm Performance

The Review of Accounting Studies
Number of pages: 47 Posted: 23 Mar 2020 Last Revised: 27 Nov 2023
Jenny Chu, Yuan He, Kai Wai Hui and Reuven Lehavy
University of Cambridge - Judge Business School, Xiamen University, University of Hong Kong and University of Michigan, Stephen M. Ross School of Business
Downloads 681 (83,038)
Citation 8

Abstract:

Loading...

new product announcements; innovation; voluntary disclosure; incentives; performance; qualitative, narrative disclosure.

5.

Judge Ideology and Opportunistic Insider Trading

Journal of Financial and Quantitative Analysis, accepted, HKUST Business School Research Paper No. 2024-141
Number of pages: 66 Posted: 26 Oct 2021 Last Revised: 21 Feb 2024
Allen H. Huang, Kai Wai Hui and Yue Zheng
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and Hong Kong University of Science & Technology (HKUST)
Downloads 503 (121,645)
Citation 6

Abstract:

Loading...

Insider trading enforcements; judge ideology; opportunistic insider trading; federal judiciary; Securities and Exchange Commission; forum shopping

6.

Managers’ EPS Forecasts: Nickeling and Diming the Market?

Accounting Review, Forthcoming
Number of pages: 59 Posted: 16 Apr 2009 Last Revised: 31 Aug 2009
Linda Smith Bamber, Kai Wai Hui and P. Eric Yeung
University of Georgia - J.M. Tull School of Accounting, University of Hong Kong and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 498 (123,146)
Citation 7

Abstract:

Loading...

7.

Underreaction to Industry-Wide Earnings and the Post-Forecast Revision Drift

Number of pages: 48 Posted: 16 Jan 2011 Last Revised: 11 Jul 2012
Kai Wai Hui and P. Eric Yeung
University of Hong Kong and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 475 (130,986)
Citation 13

Abstract:

Loading...

Post Forecast Revision Drift, Underreaction, Industry-Wide Earnings, Firm-Specific Earnings

8.

Federal Judge Ideology and the Going Concern Reporting Incentives of Big Four and Non-Big Four Auditors

Contemporary Accounting Research
Number of pages: 52 Posted: 23 Aug 2018 Last Revised: 25 Jan 2025
Tracy Gu, Kai Wai Hui, Yingzhen Jiang and Dan A. Simunic
The University of Hong Kong, HKU Business School, University of Hong Kong, The University of Hong Kong - Faculty of Business and Economics and University of British Columbia (UBC) - Sauder School of Business
Downloads 473 (130,986)
Citation 1

Abstract:

Loading...

Federal judge ideology, Perceived federal-level litigation risk, Going-concern modified audit opinions, Big Four, Non-Big Four JEL Classification G39, M40, M42

9.

Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk

Downloads 467 (133,087)
Citation 60

Federal Judge Ideology: A New Measure of Ex-Ante Litigation Risk

Journal of Accounting Research, Forthcoming
Number of pages: 74 Posted: 12 May 2018 Last Revised: 21 Feb 2019
Allen H. Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and Paderborn University
Downloads 467 (131,499)
Citation 60

Abstract:

Loading...

Securities Litigation; Litigation Risk; Federal Courts; Judge Ideology

Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk

Journal of Accounting Research, Vol. 57, No. 2, 2019
Posted: 24 Jun 2019
Allen H. Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and Paderborn University

Abstract:

Loading...

securities litigation; litigation risk; federal courts; judge ideology

10.

The Effect of Major Customer Concentration on Firm Profitability: Competitive or Collaborative?

Review of Accounting Studies, 24, pp.189-229.
Number of pages: 43 Posted: 23 Dec 2024
Kai Wai Hui, Chuchu Liang and P. Eric Yeung
University of Hong Kong, University of California, Irvine - Paul Merage School of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 436 (144,312)
Citation 3

Abstract:

Loading...

Fundamental analysis, Customer concentration, Supply-chain competition, Firm profitability, Merger and acquisition

11.

Analyst Report Readability, Earnings Uncertainty and Stock Returns

Number of pages: 51 Posted: 04 May 2013 Last Revised: 25 Jun 2013
Chia‐Chun Hsieh and Kai Wai Hui
National Chung Cheng University and University of Hong Kong
Downloads 344 (188,368)
Citation 7

Abstract:

Loading...

Readability, Analyst Report, Earnings Uncertainty, Stock Returns

12.

On the Persistence and Pricing of Industry-Wide and Firm-Specific Earnings, Cash Flows, and Accruals

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 46 Posted: 01 Jul 2015
Kai Wai Hui, Karen K. Nelson and P. Eric Yeung
University of Hong Kong, Texas Christian University - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 297 (220,618)
Citation 2

Abstract:

Loading...

13.

Meeting or Beating Management Forecasts: Implications for Managerial Talent

Number of pages: 50 Posted: 01 Dec 2015
Kai Wai Hui, Shiheng Wang and Yao Zhang
University of Hong Kong, Hong Kong University of Science & Technology (HKUST) and Tongji University - Accounting Department
Downloads 228 (288,197)

Abstract:

Loading...

Meeting or beating; management forecasts; market premiums; future performance

14.

Political Earnings Management: Firm Performance and Earnings Management in Congressional Elections

Georgetown McDonough School of Business Research Paper No. 4760961
Number of pages: 60 Posted: 12 Apr 2024
Yang Chen, Gilles Hilary and Kai Wai Hui
The University of Hong Kong, Georgetown University - Department of Accounting and Business Law and University of Hong Kong
Downloads 225 (291,863)

Abstract:

Loading...

earnings management, congressional elections, firm performance, corporate political activities

15.

Analysts’ Book Value Forecasts: Initial Evidence from a Perspective of Real-Options-Based Valuation

Contemporary Accounting Research, Forthcoming
Number of pages: 51 Posted: 04 Apr 2022
Kai Wai Hui, Alfred Z. Liu, Jr Richard Schneible and Guochang Zhang
University of Hong Kong, McMaster University, Grand Valley State University and University of Hong Kong
Downloads 222 (295,665)

Abstract:

Loading...

Analyst forecasts; Book value; Equity Valuation

16.

Contract Contingencies and Uncertainty: Evidence from Product Market Contracts

Journal of Accounting and Economics, Forthcoming
Number of pages: 62 Posted: 23 Oct 2024
Kai Wai Hui, Jun Oh, Guoman She and P. Eric Yeung
University of Hong Kong, Mitchell E. Daniels, Jr School of Business, Purdue University, The University of Hong Kong - Faculty of Business and Economics and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 190 (342,234)

Abstract:

Loading...

Incomplete Contracting, Contingencies, Uncertainty, Writing Costs, Re-negotiation Costs, Innovation

17.

Sleep Deprivation and Financial Misreporting

Number of pages: 49 Posted: 12 Mar 2022 Last Revised: 27 Jul 2024
Ashiq Ali, Zhongwen Fan, Kai Wai Hui and Siman Li
University of Texas at Dallas - Naveen Jindal School of Management, City University of Hong Kong (CityU), University of Hong Kong and Xiamen University - Accounting Department
Downloads 187 (347,306)

Abstract:

Loading...

Financial misreporting; cognitive fatigue; sleep deprivation; sunset time

18.

The Rewards for Meeting or Beating Managers’ Own Earnings Forecasts

Hui, K. W., Liu, A. Z., & Zhang, Y. (2021). The rewards to meeting or beating managers’ own earnings forecasts. Accounting Horizons 35(1): 87-103.
Number of pages: 53 Posted: 10 Oct 2013 Last Revised: 05 Jan 2022
Kai Wai Hui, Alfred Z. Liu and Yao Zhang
University of Hong Kong, McMaster University and Tongji University - Accounting Department
Downloads 177 (364,766)

Abstract:

Loading...

19.

Conservative Disclosure and Stock Liquidity

Number of pages: 51 Posted: 07 Feb 2025
Kelly Huang and Kai Wai Hui
Florida International University and University of Hong Kong
Downloads 79 (665,379)

Abstract:

Loading...

Voluntary disclosure, Asymmetric timeliness, Information asymmetry, Stock liquidity

20.

Analysts’ Book Value Forecasts: Initial Evidence from the Perspective of Real-Options-Based Valuation

Contemporary Accounting Research, Forthcoming
Posted: 05 May 2022
Kai Wai Hui, Alfred Z. Liu, Jr Richard Schneible and Guochang Zhang
University of Hong Kong, McMaster University, Grand Valley State University and University of Hong Kong

Abstract:

Loading...

analyst forecasts, book value, equity valuation, real options

21.

Antitrust Enforcement and Firm Performance: Evidence from the Closure of Antitrust Division Field Offices

Posted: 06 Jan 2022
Yuan He and Kai Wai Hui
Xiamen University and University of Hong Kong

Abstract:

Loading...

Cartel Enforcement, Firm Performance

22.

Maintaining a Reputation for Consistently Beating Earnings Expectations and 
the Slippery Slope to Earnings Manipulation

Contemporary Accounting Research, Forthcoming
Posted: 21 May 2019
Jenny Chu, Patricia Dechow, Kai Wai Hui and Annika Yu Wang
University of Cambridge - Judge Business School, USC Marshall School of Business, University of Hong Kong and University of Houston - Bauer College of Business

Abstract:

Loading...

earnings manipulation, consecutively beating earnings expectations, market pressure, CEO overconfidence, CEO power, reputation, goals, reference-dependent preferences, analysts’ forecasts and recommendations, institutional investors, overvaluation

23.

The Role of Sales Executives in Voluntary Disclosures

Posted: 15 Jan 2016 Last Revised: 22 Jun 2016
Kai Wai Hui and Wei Shi
University of Hong Kong and Deakin University

Abstract:

Loading...

sales executives, individual-specific styles, earnings and revenue forecasts, non-financial disclosures

24.

Are CEOs and CFOs Rewarded for Disclosure Quality?

The Accounting Review, Forthcoming
Posted: 26 Jun 2013 Last Revised: 19 Jul 2014
Kai Wai Hui and Steven R. Matsunaga
University of Hong Kong and University of Oregon

Abstract:

Loading...

executive compensation; voluntary disclosure; corporate governance