Byron Y. Song

Hong Kong Baptist University (HKBU) - Department of Accountancy & Law

Kowloon Tong, Kowloon

Hong Kong

SCHOLARLY PAPERS

10

DOWNLOADS

1,215

SSRN CITATIONS

7

CROSSREF CITATIONS

1

Scholarly Papers (10)

1.

Does Information Technology Reputation Affect Bank Loan Terms?

Kim, J.-B., Song, B. Y., & Stratopoulos, T. C. (2018). Does Information Technology Reputation Affect Bank Loan Terms? The Accounting Review, 93(3), 185–211. https://doi.org/10.2308/accr-51927
Number of pages: 36 Posted: 14 Jan 2014 Last Revised: 29 Mar 2021
City University of Hong Kong, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Waterloo - School of Accounting and Finance
Downloads 349 (120,338)
Citation 4

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Information technology (IT), IT capability reputation, bank loans, loan spread, collateral, debt covenant, syndicate structure

2.

Dividend Policy and Investment Efficiency -- The Changes of the Mandatory Dividends Payment

Number of pages: 43 Posted: 15 Jan 2016
Raymond Siu Yeung Chan, Byron Y. Song and Lu Fan
Hong Kong Baptist University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Hong Kong Baptist University
Downloads 299 (141,465)

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dividend payout; investment efficiency; over-investment

3.

Auditors' Reputation Damage and the Cost of Bank Debt: Evidence from Litigation against Auditors

Number of pages: 69 Posted: 01 Aug 2018 Last Revised: 26 May 2020
Seoul National University - College of Business Administration, Seoul National UniversityChung-Ang University - College of Business & Economics, University of Maryland - Robert H. Smith School of Business and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 176 (233,835)
Citation 2

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Auditor litigation; auditor reputation; cost of debt; syndicated loans; lending relationship

4.

Reputable Inside Directors and Internal Control Effectiveness

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 60 Posted: 16 Dec 2014
Zhijun Lin, Byron Y. Song and Zhimin Tian
Hong Kong Baptist University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and United International College (UIC)
Downloads 147 (271,494)

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internal control effectiveness; internal control weakness; inside directors; board

5.

Increased Creditor Protection in Bankruptcy and Trade Credit: Evidence from the 2005 BAPCPA

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51 Posted: 04 Jan 2018 Last Revised: 16 Apr 2018
Wenxia Ge, Caiyue Ouyang, Zhenyang Shi and Byron Y. Song
University of Ottawa, Zhongnan University of Economics and Law, The Chinese University of Hong Kong (CUHK) and Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Downloads 85 (396,540)

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Bankruptcy risk, Creditor right protection, Trade credit

6.

You Don’t Have to Tell Everything You Know: Strategic Communications between Management and Sell-Side Analysts

Number of pages: 54 Posted: 20 Jan 2022 Last Revised: 26 May 2022
Jeong-Bon Kim, Lin Qiu, Byron Y. Song and Ray R. Wang
City University of Hong Kong, The University of Hong Kong - Faculty of Business and Economics, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Hong Kong Baptist University
Downloads 63 (466,900)

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Analyst forecast; private communication; analyst research effort; cheap talk; machine learning

7.

Does Industry Classification Matter in IT Business Value Research?

Number of pages: 46 Posted: 10 Sep 2021 Last Revised: 29 Sep 2021
University of Waterloo - School of Accounting and Finance, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and University of Waterloo - School of Accounting and Finance
Downloads 48 (527,817)

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Industry classification, IT business value, IT capability

8.

Audit Profession Development and Bank Loan Pricing

Number of pages: 55 Posted: 16 Feb 2017
University of Ottawa, University of Nebraska - Lincoln, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Hong Kong Baptist University
Downloads 46 (536,891)

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Audit profession development; Bank loan; Legal enforcement; Accounting conservatism

9.

Management Earnings Forecasts and Bank Loan Contracting

Journal of Business Finance & Accounting, Vol. 46, Issue 5-6, pp. 712-738, 2019
Number of pages: 27 Posted: 27 May 2020
affiliation not provided to SSRN, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law, Hong Kong Baptist University and School of Management, Jinan University
Downloads 2 (859,413)
Citation 1

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bank loan contracting, good news, management earnings forecast, management forecast errors, voluntary disclosure

10.

Audit Profession Development and Bank Loan Contracting

Auditing: A Journal of Practice &Theory (Forthcoming)
Posted: 08 Jan 2021
University of Ottawa, University of Nebraska at Lincoln - School of Accountancy, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and Hong Kong Baptist University

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Audit profession development; bank loan contracting; foreign lenders; information risk; loan syndicate