Byron Y. Song

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

Kowloon Tong, Kowloon

Hong Kong

SCHOLARLY PAPERS

9

DOWNLOADS

1,066

SSRN CITATIONS

7

CROSSREF CITATIONS

1

Scholarly Papers (9)

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 325 (119,590)
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 295 (132,590)

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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 161 (234,211)
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 146 (253,877)

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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 74 (401,113)

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Bankruptcy risk, Creditor right protection, Trade credit

6.

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 40 (530,948)

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

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 24 (622,568)

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Industry classification, IT business value, IT capability

8.

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 1 (802,241)
Citation 1
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bank loan contracting, good news, management earnings forecast, management forecast errors, voluntary disclosure

9.

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