Kai Wai Hui

University of Hong Kong

Professor

Pokfulam Road

Hong Kong, Pokfulam

Hong Kong

  • University of Hong Kong

SCHOLARLY PAPERS

23

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SSRN CITATIONS
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111

CROSSREF CITATIONS

136

Scholarly Papers (23)

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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 1,959 (12,631)
Citation 13

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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 - McDonough School of Business and University of Hong Kong
Downloads 1,753 (15,055)
Citation 58

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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 1,134 (28,943)
Citation 20

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Financial disclosures, Conservatism, Suppliers, Customers

4.

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 468 (93,415)
Citation 2

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5.

New Product Announcements, Innovation Disclosure, and Future Firm Performance

Number of pages: 58 Posted: 23 Mar 2020 Last Revised: 18 May 2021
Jenny Chu, Yuan He, Kai Wai Hui and Reuven Lehavy
University of Cambridge - Judge Business School, The University of Hong Kong - Faculty of Business and Economics, University of Hong Kong and University of Michigan, Stephen M. Ross School of Business
Downloads 432 (102,604)
Citation 3

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new product announcements; innovation; corporate disclosure; managerial incentives; earnings performance; qualitative disclosure; narrative disclosure

6.

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 429 (103,419)
Citation 7

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

7.

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

Downloads 336 (136,260)
Citation 11

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 Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and University of Mannheim - Accounting and Taxation
Downloads 336 (135,377)
Citation 11

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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 Huang, Kai Wai Hui and Reeyarn Zhiyang Li
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and University of Mannheim - Accounting and Taxation

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securities litigation; litigation risk; federal courts; judge ideology

8.

Federal Judge Ideology and the Going Concern Reporting Incentives of Big 4 and Non-Big 4 Auditors

Number of pages: 59 Posted: 23 Aug 2018 Last Revised: 25 Jan 2023
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 335 (137,969)
Citation 1

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Federal judge ideology; Perceived federal-level litigation risk; Going-concern modified audit opinions; Big Four; Non-Big Four

9.

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

Number of pages: 43 Posted: 17 Jul 2018
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 305 (150,867)
Citation 3

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

10.

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 290 (158,965)
Citation 3

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Readability, Analyst Report, Earnings Uncertainty, Stock Returns

11.

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 253 (182,540)
Citation 2

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12.

Judge Ideology and Opportunistic Insider Trading

Proceedings of Paris December 2021 Finance Meeting EUROFIDAI - ESSEC
Number of pages: 62 Posted: 26 Oct 2021 Last Revised: 10 Oct 2022
Allen 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 235 (196,258)

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Judge ideology; opportunistic insider trading; federal judiciary; Securities and Exchange Commission; forum shopping

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 Tong Ji University - Accounting Department
Downloads 144 (301,882)

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

14.

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 Tong Ji University - Accounting Department
Downloads 144 (301,882)

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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 133 (321,111)

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Analyst forecasts; Book value; Equity Valuation

16.

Analyst Report Readability and Stock Returns

Journal of Business Finance & Accounting, Vol. 43, Issue 1-2, pp. 98-130, 2016
Number of pages: 33 Posted: 21 Mar 2016
Chia‐Chun Hsieh, Kai Wai Hui and Yao Zhang
National Chung Cheng University, University of Hong Kong and Tong Ji University - Accounting Department
Downloads 19 (774,024)
Citation 4

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readability, analyst reports, stock returns

17.

The Market's Valuation of Fraudulently Reported Earnings

Journal of Business Finance & Accounting, Vol. 41, Issue 5-6, pp. 627-651, 2014
Number of pages: 25 Posted: 26 Jul 2014
Kai Wai Hui, Clive S. Lennox and Guochang Zhang
University of Hong Kong, University of Southern California and University of Hong Kong
Downloads 4 (919,303)

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accounting fraud, market valuation, earnings coefficient

18.

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

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analyst forecasts, book value, equity valuation, real options

19.

Sleep Deprivation and Financial Misreporting: Evidence from US Time Zone Boundaries

Posted: 12 Mar 2022
Ashiq Ali, Zhongwen Fan, Kai Wai Hui and Siman Li
University of Texas at Dallas - Naveen Jindal School of Management, The University of Hong Kong - Faculty of Business and Economics, University of Hong Kong and Xiamen University

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Financial misreporting; Sleep deprivation; Sunset time; U.S. time zones; Cognitive impairment

20.

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

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Cartel Enforcement, Firm Performance

21.

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:

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

22.

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

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

23.

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

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executive compensation; voluntary disclosure; corporate governance

Other Papers (1)

Total Downloads: 479
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1.

Judge Ideology and Corporate Tax Planning

Number of pages: 56 Posted: 27 Jan 2020 Last Revised: 11 Jun 2021
Travis Chow, Allen Huang, Kai Wai Hui, Terry J. Shevlin and Terry J. Shevlin
The University of Hong Kong, Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and University of California-IrvineUniversity of California-Irvine
Downloads 479 (156,250)

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Judge ideology, federal judiciary, tax planning, income shifting, forum shopping, Internal Revenue Service