Publications
“An Examination of the Statistical Significance and Economic Relevance of Profitability and Earnings Forecasts from Models and Analysts", with Mark Evans and Kenneth Njoroge, Contemporary Accounting Research, forthcoming.
“Voluntary Fair Value Disclosures Beyond SFAS 157’s Three-Level Estimates”, with Sung Gon Chung, Beng Wee Goh and Jeffrey Ng, Review of Accounting Studies, (2017), 22: 430-468.
“Regulatory Pressure and Income Smoothing in Banks in Response to Anticipated Changes to the Basel II Accord”, with Chu Yeong Lim, China Journal of Accounting Research, (2017), 10: 9-32.
“Theory and Practice of the Conceptual Framework: Evidence from the Field”, with Chu Yeong Lim and Pearl Tan, Advances in Accounting, (2016), 35: 62-74.
“The Effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on Analysts’ Information Environment", with Orie Barron and Sung Gon Chung, Journal of Accounting and Public Policy, (2016), 35 (4): 395-416.
“The Effect of Board Independence on Information Asymmetry”, with Beng Wee Goh, Jimmy Lee and Jeffrey Ng, European Accounting Review, (2016), 25 (1): 155-182.
“Market Pricing of Banks’ Fair Value Assets Reported under SFAS 157 since the 2008 Financial Crisis”, with Beng Wee Goh, Dan Li and Jeffrey Ng, Journal of Accounting and Public Policy, (2015), 34 (2): 129-145.
Working Papers
“Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities”, with Gerald Lobo and Sung Gon Chung
"Differences in the Reliability of Fair Value Hierarchy Measurements: A Cross-Country Study”, with Chu Yeong Lim, Jeffrey Ng and Gary Pan
"Trust in Fair Value Accounting: Evidence from the Field”, with Chu Yeong Lim, Jeffrey Ng and Gary Pan
“Examining the Informational Role of Analysts’ Forecasts and its Impact on the Post-Earnings-Announcement-Drift”, with Michael Clement and Joonho Lee