Jeffrey NG
Prof. Jeffrey NG
会计学及法学
Professor
Associate Director, HKU Jockey Club Enterprise Sustainability Global Research Institute

3917 5846

KK 1314

Academic & Professional Qualification
  • The Wharton School, University of Pennsylvania, USA
    Doctor of Philosophy in Accounting, 2008
    Master in Statistics, 2006
  • Nanyang Technological University, Singapore
    Bachelor of Accountancy (1st Class Honors), 2001
  • University of Central England, UK
    Bachelor of Science in Business Information Technology (1st Class Honors), 2001
Biography

Professor Jeffrey Ng has been a professor at The University of Hong Kong since July 2022. Prior to this appointment, he was an assistant professor at MIT Sloan School of Management from 2008 to 2012 and an associate professor at Singapore Management University School of Accountancy from 2012 to 2016, and a professor at The Hong Kong Polytechnic University from 2016 to 2022.

Professor Ng is interested in interdisciplinary research involving accounting issues. He has published in several top journals including Journal of Accounting Research, Journal of Accounting and Economics, The Accounting Review, Review of Accounting Studies, Contemporary Accounting Research, Journal of Financial and Quantitative Analysis, and Management Science. He is an associate editor at the European Accounting Review. He is on the Editorial Board of The Accounting Review and a member of the Business Studies Panel, Hong Kong Research Grants Council. His teaching interests include financial accounting, corporate reporting, and financial statement analysis.

Research Interest
  • Accounting standards and regulations
  • Banking
  • Corporate disclosure
  • Corporate finance
  • Corporate governance
  • Financial institutions
  • Financial reporting and capital markets
Selected Publications
  • “Credit Information Sharing and Firm Innovation: Evidence from the Establishment of Public Credit Registries” with Fangfang Hou, Xinpeng Xu, and Janus Jian Zhang. Contemporary Accounting Research, forthcoming.
  • “Peers’ Disclosure of Investment Plans and Market Feedback to Managers” with Aurelius Aaron and Xiaoli Jia. Journal of Accounting, Auditing and Finance, forthcoming.
  • “Investment portfolio management to meet or beat earnings expectations” with Zhongwen Fan, Jia Guo, and Xiao Zhang. Review of Accounting Studies, forthcoming.
  • “Credit information sharing and investment efficiency: Cross-country evidence” with Fangfang Hou, Muhabie Mekonnen, and Janus Jian Zhang. Contemporary Accounting Research, forthcoming.
  • “Do Capital Asset and Labor Conditions Matter in Loan Pricing? Evidence from Capital and Labor Redeployability”. Journal of Accounting, Auditing, and Finance, forthcoming.
  • “Attention to Corporate Disclosure and Earnings Management: Evidence from Downloads of SEC Filings” with Jiao Jing. Journal of Accounting and Public Policy, 48, (2024), 107264.
  • “Tick Size and Earnings Guidance in Small-Cap Firms: Evidence from the SEC’s Tick Size Pilot Program” with Yangyang Chen, Emmanuel Ofosu, and Xin Yang. Management Science, 70(8), (2024), 5386-5407.
  • “Product market effects of customer referencing” with Xiaoli Jia, Jiao Jing, Janus Jian Zhang, and Tuck Siong Chung. European Accounting Review, 33 (4), (2024), 1165–1196.
  • “Withholding bad news in the face of credit default swap trading: Evidence from stock price crash risk” with Jinyu Liu, Dragon Yongjun Tang, and Rui Zhong. Journal of Financial and Quantitative Analysis, 59 (2), (2024), 557-595.
  • “Accounting-driven bank monitoring and firms’ debt structure: Evidence from IFRS 9 adoption” with Xiao Li and Walid Saffar. Management Science, 70 (1), (2024), 54-77.
  • “Fixing the core, earnings management and sustainable emergence from financial distress: Evidence from China’s special treatment system” with Jiao Jing, Kenneth Leung, and Janus Jian Zhang. Journal of Accounting, Auditing, and Finance, 39 (1), (2024), 107-132.
  • “Customer referencing and capital market benefits: Evidence from the cost of equity” with Jiao Jing, Linda Myers, and Nancy Su. Contemporary Accounting Research, 40 (2), (2023), 1448–1486.
  • “The effect of accounting for income tax uncertainty on tax-deductible loss accruals for private insurers” with Jiang Cheng, Travis Chow, and Tzu-Ting Lin. Journal of Risk and Insurance, 89 (2), (2022), 505-544.
  • “The influence of corporate income taxes on investment location: Evidence from corporate headquarters relocations” with Travis Chow, Sterling Huang, and Ken Klassen. Management Science, 68 (2), (2022), 1404–1425.
  • “Trust in fair value accounting: Evidence from the field” with Clarence Goh, Chu Yeong Lim, Gary Pan, and Kevin Ow Yong. Journal of International Accounting Research, 20 (3), (2021), 21–42.
  • “Talk less, learn more: Strategic disclosure in response to managerial learning from the options market” with Yangyang Chen and Xin Yang. Journal of Accounting Research, 59 (5), (2021), 1609-1649.
  • “Corporate financing of investment opportunities in a world of institutional cross-ownership” with Yangyang Chen, Qingyuan Li, and Chong Wang. Journal of Corporate Finance, 69, (2021), 102041.
  • “The effect of shareholder activism on earnings management: Evidence from shareholder proposals” with Hong Wu, Weihuan Zhai, and Jing Zhao. Journal of Corporate Finance, 69, (2021), 102014.
  • “Financial reporting and trade credit: Evidence from mandatory IFRS adoption” with Xiao Li and Walid Saffar. Contemporary Accounting Research, 38 (1), (2021), 96-128.
  • “Do innovative firms communicate more? Evidence from the relation between patenting and management guidance” with Sterling Huang, Tharindra Ranasinghe, and Mingyue Zhang. The Accounting Review, 96 (1), (2021): 273–297.
  • “Policy uncertainty and loan loss provisions in the banking industry” with Walid Saffar and Janus Jian Zhang. Review of Accounting Studies, 25 (2), (2020), 726-777.
  • “Unemployment insurance benefits and income smoothing” with Tharindra Ranasinghe, Guifeng Shi, and Holly Yang. Journal of Accounting and Public Policy, 38 (1), (2019), 15-30.
  • “Not clawing the hand that feeds you: The case of co-opted boards and clawbacks” with Sterling Huang and Chee Yeow Lim. European Accounting Review, 28 (1), (2019), 101-127.
  • “Corruption in bank lending: The role of timely loan loss recognition” with Brian Akins and Yiwei Dou. Journal of Accounting and Economics, 63 (2–3), (2017), 454-478.
  • “Voluntary fair value disclosures beyond SFAS 157 three-level estimates” with Sung Gon Chung, Beng Wee Goh, and Kevin Ow Yong. Review of Accounting Studies, 22 (1), (2017), 430-468.
  • “Media coverage and the stock market valuation of TARP participating banks” with Florin Vasvari and Regina Wittenberg-Moerman. European Accounting Review, 25 (2), (2016), 347-371.
  • “Bank competition and financial stability: Evidence from the financial crisis” with Brian Akins, Lynn Li, and Tjomme Rusticus. Journal of Financial and Quantitative Analysis, 51 (1), (2016), 1-28.
  • “The effect of board independence on information asymmetry” with Beng Wee Goh, Jimmy Lee, and Kevin Ow Yong. European Accounting Review, 25 (1), (2016), 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 Kevin Ow Yong. Journal of Accounting and Public Policy, 34 (2), (2015), 129-145.
  • “Do loan loss reserves behave like capital? Evidence from recent bank failures” with Sugata Roychowdhury. Review of Accounting Studies, 19 (3), (2014), 1234-1279.
    Winner of “Best Paper Award of 2013 Review of Accounting Studies Conference”.
  • “Management forecast credibility and underreaction to news” with Irem Tuna and Rodrigo Verdi. Review of Accounting Studies, 18 (4), (2013), 956-986.
  • “Investor competition over information and the pricing of information asymmetry” with Brian Akins and Rodrigo Verdi. The Accounting Review, 87 (1), (2012), 35-58.
  • “The effect of information quality on liquidity risk”, sole-authored. Journal of Accounting and Economics, 52 (2-3), (2011), 126-143.
  • “Implications of transaction costs for the post-earnings-announcement drift” with Tjomme Rusticus and Rodrigo Verdi. Journal of Accounting Research, 46 (3), (2008), 661-696.
Awards and Honours

The Hong Kong Polytechnic University

  • School of Accounting and Finance Award for Outstanding Performance – Research, 2019/20
  • Faculty of Business Award for Outstanding Performance – Service, 2018/19
  • School of Accounting and Finance Award for Outstanding Performance – Service, 2018/19
  • School of Accounting and Finance Award for Outstanding Performance – Teaching, 2018/19
  • Faculty of Business Award for Outstanding Performance – Research, 2017/18
  • School of Accounting and Finance Award for Outstanding Performance – Research, 2017/18

Singapore Management University

  • School of Accountancy Dean’s List for Teaching Excellence, 2016
  • Lee Kong Chian Fellowship, 2015
  • School of Accountancy Most Outstanding Newcomer Teaching Award, 2014

Other organizations

  • CAPANA Conference Best Discussant Award, 2022
  • Conference of the World Accounting Frontiers Series Best Paper Award, 2019
  • Hong Kong Institute of Chartered Secretaries Teaching Award, 2018
  • MIT Asia Conference in Accounting Best Discussant Award, 2016
  • Review of Accounting Studies Conference Best Paper Award, 2013
  • MIT Junior Faculty Research Assistance Program Award, 2011
  • Chicago Quantitative Alliance Academic Competition Award, Second Place, 2009
  • American Accounting Association Financial Accounting and Reporting Section Doctoral Consortium, 2007
  • American Accounting Association Doctoral Consortium, 2007
  • Deloitte & Touche Doctoral Fellowship, 2007
  • The Wharton School Doctoral Fellowship, 2002 – 2006
  • Association of International Education, Japan (AIEJ) International Student Exchange Scholarship, 2000
  • Singapore International Foundation ASEAN Visiting Student Fellowship, 1999
  • Sumitomo Bank Global Foundation Undergraduate Scholarship, 1999 – 2001
Recent Publications