Singapore Institute of Technology

Kevin Ow Yong


  • 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

Kevin Ow Yong's public data