Helen Kang

UNSW Australia Business School, School of Accounting

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

4

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CITATIONS
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52

Scholarly Papers (4)

Discretionary Capitalization of R&D - The Trade-Off Between Earnings Management and Signaling

AAA 2009 Mid-Year International Accounting Section (IAS) Meeting Paper
Number of pages: 50 Posted: 01 Oct 2008 Last Revised: 15 Aug 2014
Tami Dinh, Helen Kang and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Australia Business School, School of Accounting and University of Augsburg
Downloads 827 (27,598)

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Accruals, Cluster Analysis, Earnings Management, Research & Development, Value Relevance

Capitalizing Research & Development: Signaling or Earnings Management?

European Accounting Review Forthcoming
Number of pages: 51 Posted: 04 Mar 2014 Last Revised: 10 Mar 2015
Tami Dinh, Helen Kang and Wolfgang Schultze
University of St. Gallen, Institute of Accounting, Control, Auditing, UNSW Australia Business School, School of Accounting and University of Augsburg
Downloads 333 (88,126)
Citation 5

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Research & Development, Earnings Management, Intangibles, Value Relevance

2.

Corporate Governance and Board Composition: Diversity and Independence of Australian Boards

Corporate Governance: An International Review, Vol. 15, No. 2, pp. 194-207, March 2007
Number of pages: 14 Posted: 16 Mar 2007
Helen Kang, Mandy M. Cheng and Sidney J. Gray
UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and University of Sydney Business School
Downloads 21 (509,267)
Citation 56
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3.

Information Asymmetry of Fair Value Accounting During the Financial Crisis

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 17 Oct 2013
University of New South Wales (UNSW), UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and University of Western Sydney

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fair value accounting; information asymmetry; financial crisis; bid-ask spread

4.

Information Asymmetry of Fair Value Accounting and Loan Loss Provisions During the Global Financial Crisis

Posted: 15 Mar 2010 Last Revised: 15 Oct 2013
University of New South Wales (UNSW), UNSW Australia Business School, School of Accounting, UNSW Australia Business School, School of Accounting and University of Western Sydney

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Information asymmetry, Fair value accounting, Loan loss provisions, Global Financial Crisis