Kai Wai Hui

University of Hong Kong

Professor

Pokfulam Road

Hong Kong, Pokfulam

Hong Kong

SCHOLARLY PAPERS

23

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Top 9,637

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9,463

SSRN CITATIONS
Rank 3,786

SSRN RANKINGS

Top 3,786

in Total Papers Citations

349

CROSSREF CITATIONS

130

Scholarly Papers (23)

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
University of Cambridge - Judge Business School, USC Marshall School of Business, University of Hong Kong and University of Houston - Bauer College of Business
Downloads 2,033 (14,940)
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 1,838 (17,519)
Citation 152

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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 1,171 (34,456)
Citation 20

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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 605 (84,053)
Citation 3

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

5.

Managers’ EPS Forecasts: Nickeling and Diming the Market?

Accounting Review, Forthcoming
Number of pages: 59 Posted: 16 Apr 2009 Last Revised: 31 Aug 2009
University of Georgia - J.M. Tull School of Accounting, University of Hong Kong and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 489 (109,523)
Citation 6

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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 443 (123,150)
Citation 11

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

7.

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 436 (125,495)
Citation 2

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

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
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and Paderborn University
Downloads 404 (135,691)
Citation 47

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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
Hong Kong University of Science and Technology - Department of Accounting, University of Hong Kong and Paderborn University

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securities litigation; litigation risk; federal courts; judge ideology

9.

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

Number of pages: 67 Posted: 23 Aug 2018 Last Revised: 13 May 2024
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 367 (152,564)
Citation 1

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Federal Judge Ideology, Federal Litigation Risk, Going Concern Modified Audit Opinions, Big 4 and Non-Big 4

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: 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 350 (152,277)
Citation 3

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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 315 (179,798)
Citation 4

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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 277 (205,576)
Citation 2

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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 193 (290,526)

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

14.

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
University of Hong Kong, McMaster University, Grand Valley State University and University of Hong Kong
Downloads 192 (291,887)

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Analyst forecasts; Book value; Equity Valuation

15.

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 163 (336,894)

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16.

Managers’ Cognitive Fatigue and Financial Misreporting

Number of pages: 47 Posted: 12 Mar 2022 Last Revised: 29 Feb 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 107 (467,442)

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Financial misreporting; cognitive fatigue; sleep deprivation; sunset time

17.

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

Georgetown McDonough School of Business Research Paper No. 4760961
Number of pages: 62 Posted: 12 Apr 2024
Yang Chen, Gilles Hilary and Kai Wai Hui
The University of Hong Kong, Georgetown University - McDonough School of Business and University of Hong Kong
Downloads 80 (563,602)

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

18.

Contract Contingencies and Uncertainty: Evidence from Product Market Contracts

Posted: 09 Feb 2023 Last Revised: 06 Feb 2024
Kai Wai Hui, Jun Oh, Guoman She and P. Eric Yeung
University of Hong Kong, Hong Kong University of Science & Technology (HKUST) - Department of Accounting, The University of Hong Kong - Faculty of Business and Economics and Cornell University - Samuel Curtis Johnson Graduate School of Management

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

19.

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

Contemporary Accounting Research, Forthcoming
Posted: 05 May 2022
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

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
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