Kevin Ow Yong

Publications

• Trust in Fair Value Accounting: Evidence from the Field
• A new perspective on post‐earnings‐announcement‐drift: Using a relative drift measure
• Valuation Implications of FAS 159 Reported Gains and Losses From Fair Value Accounting for Liabilities
• Social capital and management commitment
• Impact of Basel III on the discretion and timeliness of Banks’ loan loss provisions
• Big Data Analytics for Business Intelligence in Accounting and Audit
• The impact of the IFRS 9 expected loss approach on accounting conservatism
• Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Study
• Lease Characteristics, Agency Costs, and Tax Considerations
• An Examination of the Statistical Significance and Economic Relevance of Profitability and Earnings Forecasts from Models and Analysts
• Voluntary fair value disclosures beyond SFAS 157’s three-level estimates
• Regulatory pressure and income smoothing by banks in response to anticipated changes to the Basel II Accord
• The Effect of Board Independence on Information Asymmetry
• Theory and practice of the proposed conceptual framework: Evidence from the field
• The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on analysts’ information environment
• Market pricing of banks’ fair value assets reported under SFAS 157 since the 2008 financial crisis
• Class Actions and Beyond: Unraveling the Link Between Corporate Decision-Making and Risk Prediction in the Age of Machine Learning