Kai Wai Hui

The University of Hong Kong (HKU) - Department of Accounting

Professor

Pokfulam Road

Hong Kong, Pokfulam

Hong Kong

  • The University of Hong Kong (HKU) - Department of Accounting

SCHOLARLY PAPERS

18

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SSRN CITATIONS
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Top 5,460

in Total Papers Citations

109

CROSSREF CITATIONS

135

Scholarly Papers (18)

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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, The University of Hong Kong (HKU) - Department of Accounting and University of Houston - Bauer College of Business
Downloads 1,878 (10,400)
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 - Department of Accounting and Business Law and The University of Hong Kong (HKU) - Department of Accounting
Downloads 1,646 (12,819)
Citation 56

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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
The University of Hong Kong (HKU) - Department of Accounting, University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,077 (24,566)
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, The University of Hong Kong (HKU) - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 445 (79,299)
Citation 3

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5.

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
The University of Hong Kong (HKU) - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 390 (92,448)
Citation 7

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

6.

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

Downloads 290 (128,270)

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, The University of Hong Kong (HKU) - Department of Accounting and University of Mannheim - Accounting and Taxation
Downloads 290 (127,563)
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, The University of Hong Kong (HKU) - Department of Accounting and University of Mannheim - Accounting and Taxation

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securities litigation; litigation risk; federal courts; judge ideology

7.

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 The University of Hong Kong (HKU) - Department of Accounting
Downloads 272 (137,168)
Citation 3

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Readability, Analyst Report, Earnings Uncertainty, Stock Returns

8.

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

Number of pages: 58 Posted: 23 Aug 2018 Last Revised: 23 Mar 2021
Tracy Gu, Kai Wai Hui and Dan A. Simunic
The University of Hong Kong (HKU), Accounting Division, Faculty of Business and Economics, The University of Hong Kong (HKU) - Department of Accounting and University of British Columbia (UBC) - Sauder School of Business
Downloads 256 (145,861)
Citation 1

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

9.

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
The University of Hong Kong (HKU) - Department of Accounting, Texas Christian University - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 239 (155,940)
Citation 2

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10.

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
The University of Hong Kong (HKU) - Department of Accounting, University of California, Irvine - Paul Merage School of Business and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 238 (156,589)
Citation 3

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

11.

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, The University of Hong Kong (HKU) - Department of Accounting and University of Michigan, Stephen M. Ross School of Business
Downloads 230 (161,820)
Citation 2

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

12.

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
The University of Hong Kong (HKU) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Tong Ji University - Accounting Department
Downloads 112 (295,065)

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

13.

The Rewards for Meeting or Beating Managers’ Own Earnings Forecasts

Number of pages: 53 Posted: 10 Oct 2013 Last Revised: 15 Nov 2018
Kai Wai Hui, Alfred Z. Liu and Yao Zhang
The University of Hong Kong (HKU) - Department of Accounting, University at Albany, SUNY and Tong Ji University - Accounting Department
Downloads 93 (334,062)

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14.

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, The University of Hong Kong (HKU) - Department of Accounting and University of Houston - Bauer College of Business

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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

15.

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, The University of Hong Kong (HKU) - Department of Accounting and Tong Ji University - Accounting Department
Downloads 0 (787,713)
Citation 4
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readability, analyst reports, stock returns

16.

The Role of Sales Executives in Voluntary Disclosures

Posted: 15 Jan 2016 Last Revised: 22 Jun 2016
Kai Wai Hui and Wei Shi
The University of Hong Kong (HKU) - Department of Accounting and Deakin University

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

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
The University of Hong Kong (HKU) - Department of Accounting, University of Southern California and University of Hong Kong
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accounting fraud, market valuation, earnings coefficient

18.

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
The University of Hong Kong (HKU) - Department of Accounting and University of Oregon

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executive compensation; voluntary disclosure; corporate governance

Other Papers (1)

Total Downloads: 261
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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 and Terry J. Shevlin
The University of Hong Kong, Hong Kong University of Science and Technology - Department of Accounting, The University of Hong Kong (HKU) - Department of Accounting and University of California-Irvine
Downloads 261 (156,250)

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