Ole-Kristian Hope

University of Toronto - Rotman School of Management

Deloitte Professor (Professor of Accounting)

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

http://www.rotman.utoronto.ca/FacultyAndResearch/Faculty/FacultyBios/Hope.aspx

SCHOLARLY PAPERS

80

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60,519

SSRN CITATIONS
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Top 609

in Total Papers Citations

787

CROSSREF CITATIONS

916

Scholarly Papers (80)

1.
Downloads 3,428 ( 4,130)
Citation 13

Empirical Evidence on Jurisdictions that Adopt IFRS

Number of pages: 33 Posted: 19 Jul 2005
Ole-Kristian Hope, Justin Yiqiang Jin and Tony Kang
University of Toronto - Rotman School of Management, McMaster University - DeGroote School of Business and University of Nebraska - Lincoln
Downloads 3,428 (4,047)
Citation 13

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International Financial Reporting Standards, Bonding, Capital Market Access

Empirical Evidence on Jurisdictions that Adopt IFRS

Journal of International Accounting Research, Vol. 5 No. 2, 2006
Posted: 25 May 2006
Ole-Kristian Hope, Tony Kang and Justin Yiqiang Jin
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and McMaster University - DeGroote School of Business

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International Financial Reporting Standards, Bonding, Capital Market Access

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Number of pages: 55 Posted: 07 Jul 2010 Last Revised: 03 Nov 2010
Feng Chen, Ole-Kristian Hope, Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 1,898 (10,716)
Citation 5

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Investment Efficiency, Under- and Over-Investment, Financial Reporting Quality, Private Firms, Emerging Markets, Financing Sources, Tax Incentives

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Accounting Review, Forthcoming
Number of pages: 55 Posted: 11 Dec 2010
Feng Chen, Ole-Kristian Hope, Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 1,273 (19,977)
Citation 49

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Investment Efficiency, Under- and Overinvestment, Financial Reporting Quality, Private Firms, Emerging Markets, Financing Sources, Tax Incentives

Disclosure Practices, Enforcement of Accounting Standards and Analysts' Forecast Accuracy: An International Study

Number of pages: 55 Posted: 22 Jan 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads 3,113 (4,789)
Citation 120

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disclosures, enforcement, financial analysts, forecast accuracy, international

Disclosure Practices, Enforcement of Accounting Standards and Analysts' Forecast Accuracy: An International Study

Posted: 31 Mar 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management

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disclosures, enforcement, financial analysts, forecast accuracy, international

Financial Reporting Quality of U.S. Private and Public Firms

The Accounting Review, September 2013, Rotman School of Management Working Paper No. 1995124
Number of pages: 49 Posted: 30 Jan 2012 Last Revised: 06 Mar 2013
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 1,755 (12,163)
Citation 9

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Private firms, financial reporting quality, public versus private, demand, opportunism, mitigating factors

Financial Reporting Quality of U.S. Private and Public Firms

The Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2213831
Number of pages: 49 Posted: 09 Feb 2013 Last Revised: 03 May 2013
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 597 (57,436)
Citation 9

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private firms, financial reporting quality, public versus private, demand, opportunism, mitigating factors

Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications

Rotman School of Management Working Paper No. 07-04
Number of pages: 45 Posted: 15 Dec 2005
University of Toronto - Rotman School of Management, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and HEC Paris - Accounting and Management Control Department
Downloads 1,816 (11,504)
Citation 26

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International accounting differences, institutional factors, earnings management, synchronicity

Differences between Domestic Accounting Standards and IAS: Measurement, Determinants and Implications

Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 07-01
Posted: 26 Mar 2006
University of Toronto - Rotman School of Management, China Europe International Business School (CEIBS), ESSEC Business School - Department of Accounting and Management ControlESSEC Business School and HEC Paris - Accounting and Management Control Department

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International accounting differences, institutional factors, earnings management, synchronicity

6.
Downloads 1,789 ( 11,999)
Citation 21

Accounting Policy Disclosures and Analysts' Forecasts

Number of pages: 36 Posted: 26 Jul 2002
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads 1,789 (11,784)
Citation 21

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accounting policy disclosures, financial analysts, forecast dispersion and error, international

Accounting Policy Disclosures and Analysts' Forecasts

Posted: 23 Mar 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management

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accounting policy disclosures, financial analysts, forecast dispersion and error, international

7.
Downloads 1,511 ( 15,682)
Citation 46

The Benefits of Specific Risk-Factor Disclosures

Rotman School of Management Working Paper No. 2457045, Singapore Management University School of Accountancy Research Paper No. 2015-35
Number of pages: 58 Posted: 22 Jun 2014 Last Revised: 26 Feb 2016
Ole-Kristian Hope, Danqi Hu and Hai Lu
University of Toronto - Rotman School of Management, Northwestern University - Kellogg School of Management and University of Toronto - Rotman School of Management
Downloads 959 (30,299)
Citation 1

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Risk-Factor Disclosure, Specificity, Market Reactions, Trading Volume Reactions, Analyst Risk Assessments, Scenario Analysis

The Benefits of Specific Risk-Factor Disclosures

Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-49
Number of pages: 60 Posted: 19 Mar 2016 Last Revised: 07 Dec 2016
Ole-Kristian Hope, Danqi Hu and Hai Lu
University of Toronto - Rotman School of Management, Northwestern University - Kellogg School of Management and University of Toronto - Rotman School of Management
Downloads 552 (63,615)
Citation 41

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Risk-Factor Disclosure, Specificity, Market Reactions, Trading Volume Reactions, Analyst Risk Assessments, Scenario Analysis

8.
Downloads 1,411 ( 17,422)
Citation 34

Agency Conflicts and Auditing in Private Firms

Number of pages: 51 Posted: 12 Sep 2010 Last Revised: 08 Jun 2012
Ole-Kristian Hope, John Christian Langli and Wayne B. Thomas
University of Toronto - Rotman School of Management, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and University of Oklahoma
Downloads 1,145 (23,383)
Citation 7

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Agency conflicts, auditing, private firms, family relationships, ownership, audit effort, audit demand

Agency Conflicts and Auditing in Private Firms

Forthcoming, Accounting, Organizations, and Society
Number of pages: 51 Posted: 12 Jun 2012
Ole-Kristian Hope, John Christian Langli and Wayne B. Thomas
University of Toronto - Rotman School of Management, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and University of Oklahoma
Downloads 266 (146,638)
Citation 5

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Agency conflicts, auditing, private firms, family relationships, ownership, audit effort, audit demand

9.
Downloads 1,345 ( 18,711)
Citation 7

Analyst Report Readability

Rotman School of Management Working Paper No. 1873424
Number of pages: 49 Posted: 28 Jun 2011 Last Revised: 11 May 2013
Gus De Franco, Ole-Kristian Hope, Dushyantkumar Vyas and Yibin Zhou
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Texas at Dallas - School of Management
Downloads 1,106 (24,624)
Citation 2

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Analyst reports, readability, volume reactions, analyst ability

Analyst Report Readability

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 2283265
Number of pages: 49 Posted: 22 Jun 2013
Gus De Franco, Ole-Kristian Hope, Dushyantkumar Vyas and Yibin Zhou
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Texas at Dallas - School of Management
Downloads 239 (163,161)
Citation 4

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Analyst reports, readability, volume reactions, analyst ability

10.
Downloads 1,327 ( 19,066)
Citation 29

Employee Ownership and Firm Disclosure

Number of pages: 58 Posted: 04 Oct 2010 Last Revised: 24 Sep 2013
Francesco Bova, Yiwei Dou and Ole-Kristian Hope
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 1,040 (26,924)
Citation 11

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Employee Ownership, Employee Bargaining Power, Disclosure, Research Design

Employee Ownership and Firm Disclosure

Contemporary Accounting Research, Forthcoming
Number of pages: 58 Posted: 02 Jan 2014
Francesco Bova, Yiwei Dou and Ole-Kristian Hope
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 287 (135,531)
Citation 10

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Employee ownership, employee bargaining power, disclosure, research design

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Number of pages: 52 Posted: 26 Nov 2010 Last Revised: 23 Nov 2012
Yiwei Dou, Ole-Kristian Hope and Wayne B. Thomas
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 861 (35,147)
Citation 3

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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2213827
Number of pages: 52 Posted: 09 Feb 2013
Yiwei Dou, Ole-Kristian Hope and Wayne B. Thomas
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 434 (85,247)
Citation 15

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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International

Firm-Level Disclosures and the Relative Roles of Culture and Legal Origin

Number of pages: 36 Posted: 19 Mar 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads 1,226 (21,105)
Citation 10

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Firm-Level Disclosures and the Relative Roles of Culture and Legal Origin

Number of pages: 31 Posted: 03 Oct 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads 33 (580,303)
Citation 14
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13.
Downloads 1,257 ( 20,721)
Citation 53

Tax Avoidance and Geographic Earnings Disclosure

Number of pages: 54 Posted: 14 Mar 2012 Last Revised: 28 May 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 630 (53,631)
Citation 3

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Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

Tax Avoidance and Geographic Earnings Disclosure

Journal of Accounting & Economics (JAE), Forthcoming, Rotman School of Management Working Paper No. 2285110
Number of pages: 54 Posted: 27 Jun 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 627 (53,995)
Citation 14

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Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

14.

The Effects of MiFID II on Sell-Side Analysts, Buy-Side Analysts, and Firms

Rotman School of Management Working Paper No. 3422155
Number of pages: 61 Posted: 18 Jul 2019 Last Revised: 13 Oct 2021
Singapore Management University - School of Accountancy, University of Toronto - Rotman School of Management, Fudan University - School of Management and John Molson School of Business, Concordia University
Downloads 1,214 (21,811)
Citation 10

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MiFID II, regulation, financial services, sell-side analysts, buy-side research, disclosure, liquidity, international

Newspaper Censorship in China: Evidence from Tunneling Scandals

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 63 Posted: 13 Jan 2017 Last Revised: 04 May 2020
Ole-Kristian Hope, Yi Li, Qiliang Liu and Han Wu
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
Downloads 1,067 (25,954)
Citation 6

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Censorship, Media, Newspapers, China, Social and Economic Incentives, Local Protection, Information Environment, Market Reactions

Newspaper Censorship in China: Evidence from Tunneling Scandals

Forthcoming, Management Science, HEC Paris Research Paper No. ACC-2020-1389, Rotman School of Management Working Paper No. 362934
Number of pages: 63 Posted: 18 Sep 2020 Last Revised: 22 Oct 2020
Ole-Kristian Hope, Yi Li, Qiliang Liu and Han Wu
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
Downloads 121 (293,943)

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Censorship, Media Dissemination, Newspapers, China, Local Protection, Information Environment, Tunneling, Financial Disclosure

China’s Anti-Corruption Campaign and Financial Reporting Quality

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2899403, Singapore Management University School of Accountancy Research Paper No. 2017-56
Number of pages: 54 Posted: 17 Jan 2017 Last Revised: 02 Jun 2019
Ole-Kristian Hope, Heng Yue and Qinlin Zhong
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
Downloads 1,142 (23,479)
Citation 6

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Anti-Corruption Campaign, Political Connections, Accounting Quality, China, Causal Effects,Quasi Experiment

China’s Anti-Corruption Campaign and Financial Reporting Quality

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-111
Number of pages: 55 Posted: 16 Aug 2019
Ole-Kristian Hope, Heng Yue and Qinlin Zhong
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
Downloads 37 (557,345)
Citation 4

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Anti-Corruption Campaign, Financial Reporting Quality, Political Connections, China, Quasi Experiment

Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States

Number of pages: 47 Posted: 10 May 2010 Last Revised: 14 Jan 2013
Ole-Kristian Hope, Tony Kang, Joung W. Kim and Joung W. Kim
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
Downloads 958 (30,299)

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Cross-listing, Voluntary Disclosure, Management Guidance, Legal Quality, Reg FD, Exchange Listing

Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States

Forthcoming, Journal of Contemporary Accounting and Economics, Rotman School of Management Working Paper No. 2213276
Number of pages: 47 Posted: 09 Feb 2013
Ole-Kristian Hope, Tony Kang, Joung W. Kim and Joung W. Kim
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Nova Southeastern UniversityNova Southeastern University - H. Wayne Huizenga School of Business & Entrepreneurship
Downloads 165 (229,385)
Citation 2

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Cross-listing, Voluntary Disclosure, Legal Quality, Reg FD, Exchange Listing

18.
Downloads 1,107 ( 25,001)
Citation 20

Tax Havens and Disclosure Aggregation

Rotman School of Management Working Paper No. 2419573
Number of pages: 44 Posted: 04 Apr 2014 Last Revised: 15 Mar 2017
Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 963 (30,081)
Citation 9

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Tax havens, aggregation, disclosure quality, tax avoidance, segment disclosure, Exhibit 21

Tax Havens and Disclosure Aggregation

Forthcoming, Journal of International Business Studies
Number of pages: 44 Posted: 24 Apr 2017
Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 144 (257,057)
Citation 5

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Tax havens, aggregation, disclosure transparency, tax avoidance, geographic reporting, Exhibit 21

19.

Blockholder Exit Threats and Financial Reporting Quality

Rotman School of Management Working Paper No. 2374770
Number of pages: 42 Posted: 06 Jan 2014 Last Revised: 13 Jul 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 1,092 (25,483)
Citation 7

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Blockholders, exit theory, financial reporting quality, liquidity, wealth-performance sensitivity

20.
Downloads 1,067 ( 26,352)
Citation 2

Real Effects of Auditor Conservatism

Rotman School of Management Working Paper No. 2801183, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 58 Posted: 27 Jun 2016 Last Revised: 19 Feb 2020
Mahfuz Chy and Ole-Kristian Hope
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Toronto - Rotman School of Management
Downloads 964 (30,027)

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Innovation; Patents; Citations; R&D; Short-termism; Auditor conservatism; Real effects; State legal liability laws; Financial reporting discretion; Going-concern opinions

Real Effects of Auditor Conservatism

Forthcoming, Review of Accounting Studies
Number of pages: 58 Posted: 27 Jan 2021
Mahfuz Chy and Ole-Kristian Hope
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Toronto - Rotman School of Management
Downloads 103 (329,487)
Citation 1

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Innovation; Patents; Citations; R&D; Short-termism; Auditor conservatism; Real effects; State legal liability laws; Financial reporting discretion; Going-concern opinions

Wall Street Analysts as Investor Relations Officers

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52 Posted: 12 Oct 2017 Last Revised: 04 Jan 2021
Ole-Kristian Hope, Zhongwei Huang and Rucsandra Moldovan
University of Toronto - Rotman School of Management, Fudan University - School of Management and John Molson School of Business, Concordia University
Downloads 999 (28,540)

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investor relations, financial analysts, disclosure, information environment, institutional investors, stock liquidity, accounting

Wall Street Analysts as Investor Relations Officers

Journal of Corporate Finance, Forthcoming
Number of pages: 52 Posted: 04 Mar 2021
Ole-Kristian Hope, Zhongwei Huang and Rucsandra Moldovan
University of Toronto - Rotman School of Management, Fudan University - School of Management and John Molson School of Business, Concordia University
Downloads 51 (489,432)

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Investor relations, financial analysts, disclosure, information environment, institutional investors, stock liquidity, accounting

22.
Downloads 1,047 ( 27,075)
Citation 4

The Effect of Disclosure on the Pay-Performance Relation

Number of pages: 45 Posted: 07 Jul 2009 Last Revised: 01 Nov 2012
Gus De Franco, Ole-Kristian Hope and Stephannie Larocque
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Downloads 772 (40,884)

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Disclosure, monitoring, pay-performance, agency costs, management guidance, research design

The Effect of Disclosure on the Pay-Performance Relation

Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 2172303
Number of pages: 45 Posted: 09 Nov 2012
Gus De Franco, Ole-Kristian Hope and Stephannie Larocque
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Downloads 275 (141,719)

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Disclosure, monitoring, pay-performance, agency costs, management guidance, research design

Analyst Following and the Influence of Disclosure Components, Ipos and Ownership Concentration

Number of pages: 35 Posted: 22 May 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads 1,003 (28,361)
Citation 8

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Analyst following, disclosures, IPO, ownership structure, international

Analyst Following and the Influence of Disclosure Components, Ipos and Ownership Concentration

Posted: 20 Sep 2003
Ole-Kristian Hope
University of Toronto - Rotman School of Management

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analyst following, disclosures, IPO, ownership structure, international

Auditor Independence in a Private Firm and Low Litigation Risk Setting

Accounting Review, Forthcoming
Number of pages: 58 Posted: 21 Nov 2008 Last Revised: 15 Jul 2009
Ole-Kristian Hope and John Christian Langli
University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics
Downloads 974 (29,560)
Citation 15

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Auditing, auditor independence, private firms, litigation risk, reputation, accounting, professional ethics

Auditor Independence in a Private Firm and Low Litigation Risk Setting

Accounting Review, Forthcoming
Posted: 15 Jul 2009
Ole-Kristian Hope and John Christian Langli
University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics

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Auditing, auditor independence, private firms, litigation risk, reputation, accounting, professional ethics

Individual Large Shareholders, Earnings Management, and Capital Market Consequences

Journal of Business Finance & Accounting, Forthcoming, Rotman School of Management Working Paper No. 2283839
Number of pages: 46 Posted: 24 Jun 2013 Last Revised: 31 Jul 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 910 (32,595)
Citation 3

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Large shareholders, blockholders, earnings management, fixed effects, market reaction

Individual Large Shareholders, Earnings Management, and Capital‐Market Consequences

Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 872-902, 2016
Number of pages: 31 Posted: 30 Sep 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 0
Citation 1
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blockholders, large shareholders, earnings management, fixed effects, market reactions

Managerial Empire Building and Firm Disclosure

Number of pages: 53 Posted: 07 Jul 2007 Last Revised: 01 Feb 2008
Ole-Kristian Hope and Wayne B. Thomas
University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 901 (33,033)
Citation 35

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Empire building, disclosure, agency cost hypothesis, SFAS 131

Managerial Empire Building and Firm Disclosure

Journal of Accounting Research, 2008
Posted: 28 Nov 2007
Ole-Kristian Hope and Wayne B. Thomas
University of Toronto - Rotman School of Management and University of Oklahoma

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Empire building, disclosure, agency cost hypothesis, SFAS 131

27.
Downloads 897 ( 33,718)
Citation 3

Analyst Teams

Rotman School of Management Working Paper No. 3187324, AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 67 Posted: 14 Jun 2018 Last Revised: 08 Mar 2020
Bingxu Fang and Ole-Kristian Hope
Singapore Management University - School of Accountancy and University of Toronto - Rotman School of Management
Downloads 675 (48,958)
Citation 2

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Teamwork; Analysts; Earnings Forecasts; Diversity; Market Reactions to Analyst Revisions; All-Star Analysts; Cash-Flow Forecasts; DCF Models; LinkedIn; Sell-Side; Education; Gender

Analyst Teams

Forthcoming, Review of Accounting Studies
Number of pages: 67 Posted: 05 May 2020
Ole-Kristian Hope and Bingxu Fang
University of Toronto - Rotman School of Management and Singapore Management University - School of Accountancy
Downloads 222 (175,348)
Citation 1

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Teamwork, Analysts, Earnings Forecasts, Diversity, Market Reactions to Analyst Revisions, All-Star Analysts, Cash-Flow Forecasts, DCF Models, LinkedIn, Sell-Side, Education, Gender

28.

Financial Credibility, Ownership, and Financing Constraints in Private Firms

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 08 Sep 2008 Last Revised: 19 Mar 2011
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 870 (35,156)
Citation 11

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Financing constraints, financial credibility, ownership concentration, private companies, international, institutional environment, auditing

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings

Number of pages: 47 Posted: 15 Sep 2004 Last Revised: 03 Jan 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Florin P. Vasvari
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School
Downloads 858 (35,309)
Citation 19

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Foreign earnings, geographic disclosures, valuation, SFAS 131

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings

Journal of International Business Studies, Forthcoming
Posted: 03 Jan 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Florin P. Vasvari
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School

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Geographic segment disclosures, valuation, foreign earnings, SFAS 131, international

International Evidence on Analyst Stock Recommendations, Valuations, and Returns

Number of pages: 51 Posted: 28 Feb 2009 Last Revised: 23 Jan 2010
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma
Downloads 838 (36,481)
Citation 5

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Analysts, international, valuation, earnings forecasts, stock recommendations, investor participation, investor protection

International Evidence on Analyst Stock Recommendations, Valuations, and Returns

Contemporary Accounting Research, Forthcoming
Posted: 27 Jan 2010
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma

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Analysts, international, valuation, earnings forecasts, stock recommendations, investor participation

Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World

Number of pages: 47 Posted: 01 Apr 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School
Downloads 797 (39,126)
Citation 5

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Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection

Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 17 Apr 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School

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Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection

The Cost of Pride: Why Do Firms from Developing Countries Bid Higher?

Number of pages: 48 Posted: 08 Jan 2008 Last Revised: 11 Jan 2010
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 655 (50,959)
Citation 1

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Mergers & Acquisitions, bid premium, national pride, emerging markets

The Cost of Pride: Why do Firms from Developing Countries Bid Higher?

Journal of International Business Studies, Forthcoming
Number of pages: 48 Posted: 10 Jan 2010
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 125 (286,982)
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Mergers & Acquisitions, bid premium, national pride, emerging markets

33.

How Big-4 Firms Improve Audit Quality

Number of pages: 56 Posted: 24 Aug 2016 Last Revised: 27 Feb 2019
Limei Che, Ole-Kristian Hope and John Christian Langli
University College of Southeast Norway, University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics
Downloads 779 (41,046)
Citation 10

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Big-4 effect, auditing, audit quality, labor economics, learning, incentives, monitoring, auditor change, private firms, research design

34.
Downloads 772 ( 41,466)
Citation 12

Analysts’ Choice of Peer Companies

Number of pages: 46 Posted: 26 Apr 2012 Last Revised: 23 Nov 2013
Gus De Franco, Ole-Kristian Hope and Stephannie Larocque
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Downloads 631 (53,525)
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Analysts, peer selection, valuation, stock recommendations, target prices, bias, incentives

Analysts’ Choice of Peer Companies

Review of Accounting Studies, Forthcoming
Number of pages: 46 Posted: 12 Dec 2013
Gus De Franco, Ole-Kristian Hope and Stephannie Larocque
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Downloads 141 (261,372)
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Analysts, peer selection, valuation, stock recommendations, target prices, bias, incentives

35.

Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms

Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 2457956
Number of pages: 38 Posted: 25 Jun 2014 Last Revised: 22 Sep 2016
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 704 (46,901)
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private firms, accrual quality, stakeholders, demand factors, cash-flow prediction

36.

Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events

Rotman School of Management Working Paper No. 2552173
Number of pages: 66 Posted: 20 Jan 2015 Last Revised: 05 Nov 2017
Feng Chen, Ole-Kristian Hope, Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 653 (51,811)
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Political uncertainty, National elections, Flight to quality, Financial reporting quality, International mutual funds

Blockholder Exit Threats in the Presence of Private Benefits of Control

Review of Accounting Studies, Forthcoming, Rotman School of Management Working Paper No. 2572724, HEC Paris Research Paper No. ACC-2016-1180
Number of pages: 50 Posted: 04 Mar 2015 Last Revised: 05 Dec 2016
Ole-Kristian Hope, Han Wu and Wuyang Zhao
University of Toronto - Rotman School of Management, HEC Paris and University of Texas at Austin - Department of Accounting
Downloads 490 (73,645)
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Exit-Threat Theory, Private Benefits of Control, Liquidity, China, Split-Share Structure Reform, Operating Performance, Quasi-Experiment

Blockholder Exit Threats in the Presence of Private Benefits of Control

Review of Accounting Studies, Forthcoming, Rotman School of Management Working Paper No. 2884812, HEC Paris Research Paper No. ACC-2016-1180
Number of pages: 50 Posted: 14 Dec 2016 Last Revised: 14 Apr 2017
Ole-Kristian Hope, Han Wu and Wuyang Zhao
University of Toronto - Rotman School of Management, HEC Paris and University of Texas at Austin - Department of Accounting
Downloads 151 (247,249)
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Exit-Threat Theory, Private Benefits of Control, Liquidity, China, Split-Share Structure Reform, Operating Performance, Quasi-Experiment

38.

Third-Party Consequences of Short-Selling Threats: The Case of Auditor Behavior

Forthcoming, Journal of Accounting and Economics, 2016 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49 Posted: 13 Jan 2016 Last Revised: 09 Oct 2016
Ole-Kristian Hope, Danqi Hu and Wuyang Zhao
University of Toronto - Rotman School of Management, Northwestern University - Kellogg School of Management and University of Texas at Austin - Department of Accounting
Downloads 603 (57,388)
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Short Selling, Audit Fees, Regulation SHO, Bankruptcy Risk, CEO Overconfidence

39.
Downloads 595 ( 58,397)
Citation 1

Happy Analysts

29th Annual Conference on Financial Economics & Accounting 2018, Singapore Management University School of Accountancy Research Paper No. 2019-96
Number of pages: 56 Posted: 11 Oct 2018 Last Revised: 30 Jul 2020
Ole-Kristian Hope, Congcong Li, An-Ping Lin and MaryJane Rabier
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, Singapore Management University - School of Accountancy and Washington University in St. Louis
Downloads 512 (69,782)
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Analysts, Work-Life Balance, Job Satisfaction, Performance, Promotion, Labor Market, Social Media, Glassdoor, LinkedIn, All-Star

Happy Analysts

Accounting, Organizations and Society, Forthcoming
Number of pages: 56 Posted: 31 Dec 2020
Ole-Kristian Hope, Congcong Li, An-Ping Lin and MaryJane Rabier
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, Singapore Management University - School of Accountancy and Washington University in St. Louis
Downloads 83 (378,445)

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Analysts, Work-Life Balance, Job Satisfaction, Performance, Promotion, Labor Market, Social Media, Glassdoor, All-Star

Management Deception, Big-Bath Accounting, and Information Asymmetry: Evidence from Linguistic Analysis

Number of pages: 64 Posted: 16 Jul 2017 Last Revised: 27 Feb 2018
Ole-Kristian Hope and Jingjing Wang
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 367 (103,494)
Citation 10

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Management Deception, Big-Bath Accounting, Linguistic Analysis, Information Asymmetry

Management Deception, Big-Bath Accounting, and Information Asymmetry: Evidence from Linguistic Analysis

Accounting, Organizations and Society, Forthcoming, Rotman School of Management Working Paper No. 3159372
Number of pages: 64 Posted: 27 Apr 2018
Ole-Kristian Hope and Jingjing Wang
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 226 (172,347)

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Management Deception, Big-Bath Accounting, Linguistic Analysis, Information Asymmetry

41.
Downloads 565 ( 62,296)
Citation 8

Large Shareholders and Accounting Research

Number of pages: 38 Posted: 01 Apr 2012 Last Revised: 09 Oct 2012
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads 413 (90,283)
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Large shareholders, agency costs, controlling owners, minority owners, private firms, international

Large Shareholders and Accounting Research

China Journal of Accounting Research, Forthcoming , Rotman School of Management Working Paper No. 2213236
Number of pages: 38 Posted: 09 Feb 2013
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads 152 (245,880)
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Large shareholders, agency costs, controlling owners, minority owners, private firms, international

42.
Downloads 558 ( 63,286)
Citation 11

Private Company Finance and Financial Reporting

Forthcoming, Accounting and Business Research, Rotman School of Management Working Paper No. 2928730
Number of pages: 53 Posted: 08 Mar 2017 Last Revised: 16 Apr 2017
Ole-Kristian Hope and Dushyantkumar Vyas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 280 (139,037)
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Private firms, financing, financial reporting quality, demand and supply factors

Private Company Finance and Financial Reporting

2016 ICAEW Information for Better Markets Conference, Rotman School of Management Working Paper No. 2871542
Number of pages: 53 Posted: 19 Nov 2016 Last Revised: 14 Apr 2017
Ole-Kristian Hope and Dushyantkumar Vyas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 278 (140,101)
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Private firms, financing, financial reporting quality, demand and supply factors

43.

Earnings Opacity and Closed-End Country Fund Discounts

Number of pages: 48 Posted: 28 Jul 2012 Last Revised: 12 Feb 2016
Feng Chen, Ole-Kristian Hope, Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 544 (65,325)
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Closed-end country funds, fund discounts, earnings opacity, information acquisition and processing, international

44.

Do Analysts' Notes Provide New Information?

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 35 Posted: 30 May 2009 Last Revised: 11 Aug 2009
Gus De Franco and Ole-Kristian Hope
Tulane University - A.B. Freeman School of Business and University of Toronto - Rotman School of Management
Downloads 524 (68,519)
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analysts, analyst notes, information content, disclosure

Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations

Number of pages: 41 Posted: 08 Sep 2008 Last Revised: 17 Sep 2008
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma
Downloads 520 (68,392)
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Analysts, stock recommendations, earnings forecasts, residual income models, valuation, regulation, Reg FD

Do Analysts Practice What they Preach and Should Investors Listen? Effects of Recent Regulations

Accounting Review, Forthcoming
Posted: 03 Oct 2008
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma

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Stock recommendations, residual income valuations, valuation heuristics, future returns, regulations

46.

Bonding to the Improved Disclosure Environment in the United States: Firms' Listing Choices and Their Capital Market Consequences

Journal of Contemporary Accounting and Economics, Forthcoming
Number of pages: 50 Posted: 04 Dec 2006
Ole-Kristian Hope, Tony Kang and Yoonseok Zang
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and Singapore Management University - School of Accountancy
Downloads 472 (77,849)
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Bonding, Cross-Listing, Disclosure

Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK Prior to Frs 7

Number of pages: 44 Posted: 22 Aug 2000
Stephen Brown, Ole-Kristian Hope and Mark W. Finn
University of Maryland - Department of Accounting & Information Assurance, University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 460 (79,540)

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Acquisition-Related Provision-Taking and Post-Acquisition Performance in the UK Prior to Frs 7

Posted: 21 Feb 2001
Stephen Brown, Ole-Kristian Hope and Mark W. Finn
University of Maryland - Department of Accounting & Information Assurance, University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management

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Acquisitions, provisions, long-term abnormal returns, fixation, financial analysts

Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication

Number of pages: 58 Posted: 28 Sep 2004
Jeffrey L. Callen, Ole-Kristian Hope and Dan Segal
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 418 (89,032)
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Variance contribution, valuation, foreign earnings, investor sophistication

Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication

Journal of Accounting Research, Vol. 43, pp. 377-412, June 2005
Number of pages: 36 Posted: 08 May 2006
Jeffrey L. Callen, Ole-Kristian Hope and Dan Segal
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 35 (568,639)
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Domestic and Foreign Earnings, Stock Return Variability, and the Impact of Investor Sophistication

Posted: 06 Dec 2004
Jeffrey L. Callen, Ole-Kristian Hope and Dan Segal
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah

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Variance contribution, foreign earnings, investor sophistication

49.

Health-Insurer Bargaining Power and Firms' Incentives to Manage Earnings: Evidence from an Economic Shock

2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2438716, Forthcoming, Journal of Accounting, Auditing, and Finance
Number of pages: 43 Posted: 21 May 2014 Last Revised: 14 Jul 2017
Francesco Bova, Yiwei Dou and Ole-Kristian Hope
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 429 (87,189)
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Health-insurance premiums, bargaining power, downward earnings management, non-investor stakeholders

50.

The Valuation of Domestic and Foreign Earnings and the Impact of Investor Sophistication

Number of pages: 51 Posted: 18 Mar 2004
Jeffrey L. Callen, Ole-Kristian Hope and Dan Segal
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and Interdisciplinary Center (IDC) Herzliyah
Downloads 429 (87,189)

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Foreign earnings, valuation, investor sophistication

51.

Capital-Market Liberalization and Auditors' Accounting Adjustments: Evidence from a Quasi-Experiment

Number of pages: 64 Posted: 31 Dec 2019 Last Revised: 14 May 2021
Yingwen Deng, Ole-Kristian Hope, Cyndia Wang and Min Zhang
Renmin University of China - School of Business, University of Toronto - Rotman School of Management, University of British Columbia - Sauder School of Business and Renmin University of China - School of Business
Downloads 413 (91,078)

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Auditing, stock-market liberalization, audit adjustments, monitoring effects of market participants, asymmetric auditor behavior, China, regulations

52.

Market Reactions to the Closest Peer Firm's Analyst Revisions

Forthcoming, Accounting and Business Research
Number of pages: 47 Posted: 23 Jul 2016 Last Revised: 31 Oct 2017
Ole-Kristian Hope and Wuyang Zhao
University of Toronto - Rotman School of Management and University of Texas at Austin - Department of Accounting
Downloads 413 (91,078)
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Peer Firms, Analyst Revisions, Market Reactions, Information Transfer

53.

Information Sharing Between Mutual Funds and Auditors

Number of pages: 68 Posted: 27 Jan 2019 Last Revised: 03 Mar 2021
Ole-Kristian Hope, Pingui Rao, Yanping Xu and Heng Yue
University of Toronto - Rotman School of Management, Jinan University - Management School, Jinan University and Singapore Management University - School of Accountancy
Downloads 400 (94,511)
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Information Sharing, Mutual Funds, Auditors, China, Mutual Fund Investments, Trading Profits, Emerging Markets, Guanxi, Audit Quality, Audit Fees

54.

Strategic Entry Deterrence in the Audit Industry: Evidence from the Merger of Professional Accounting Bodies

Number of pages: 46 Posted: 16 May 2017 Last Revised: 13 Jul 2021
Stephanie F. Cheng, Ole-Kristian Hope and Danqi Hu
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and Northwestern University - Kellogg School of Management
Downloads 363 (105,589)
Citation 1

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Entry Threats; Strategic Entry Deterrence, Industry Competition; Occupational Licensure; Merger Effects; Market Structure; Audit Industry; Audit Fees; Big-4 Auditors

The Market’s Reaction to Unexpected Earnings Thresholds

Number of pages: 42 Posted: 24 Apr 2010 Last Revised: 29 Jul 2010
Don Herrmann, Ole-Kristian Hope, Jeff L. Payne and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 248 (157,407)
Citation 1

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Analyst forecasts, earnings thresholds, market reaction

The Market’s Reaction to Unexpected Earnings Thresholds

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 42 Posted: 08 Aug 2010
Don Herrmann, Ole-Kristian Hope, Jeff L. Payne and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 93 (352,283)

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Analyst forecasts, earnings thresholds, market reaction

56.

Information Quality and Workplace Safety

Number of pages: 57 Posted: 02 Mar 2021
Ole-Kristian Hope, Danye Wang, Heng Yue and Jianyu Zhao
University of Toronto - Rotman School of Management, New York University (NYU), Singapore Management University - School of Accountancy and Central University of Finance and Economics
Downloads 339 (114,346)

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Information quality, Workplace safety, Employee welfare, Management accounting

Geographic Earnings Disclosure and Trading Volume

Number of pages: 50 Posted: 20 Apr 2007 Last Revised: 10 Jun 2008
Ole-Kristian Hope, Wayne B. Thomas and Glyn J. Winterbotham
University of Toronto - Rotman School of Management, University of Oklahoma and Winthrop University
Downloads 331 (116,335)
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Trading volume, private information, economic theory, segment disclosure, geographic earnings

Geographic Earnings Disclosure and Trading Volume

Journal of Accounting and Public Policy, Forthcoming
Posted: 10 Jun 2008
Ole-Kristian Hope, Wayne B. Thomas and Glyn J. Winterbotham
University of Toronto - Rotman School of Management, University of Oklahoma and Winthrop University

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Trading volume, private information, economic theory, segment disclosure, geographic earnings, SFAS 131

Does Stock Liquidity Shape Voluntary Disclosure? Evidence from the SEC Tick Size Pilot Program

Forthcoming, Review of Accounting Studies
Number of pages: 56 Posted: 27 Oct 2021
Ole-Kristian Hope and Junhao Liu
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 185 (207,606)

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Stock liquidity, voluntary disclosure, management guidance, management earnings forecasts, SEC Tick Size Pilot Program

Does Stock Liquidity Shape Voluntary Disclosure? Evidence from the SEC Tick Size Pilot Program

Number of pages: 56 Posted: 11 Oct 2021
Ole-Kristian Hope and Junhao Liu
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 144 (258,504)

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Stock liquidity, voluntary disclosure, management guidance, management earnings forecasts, SEC Tick Size Pilot Program

59.

Economic Consequences of Corporate Governance Disclosure: Evidence from the 2006 SEC Regulation on Related-Party Transactions

Number of pages: 60 Posted: 11 Aug 2019
Ole-Kristian Hope and Haihao Lu
University of Toronto - Rotman School of Management and University of Waterloo
Downloads 329 (117,824)

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Related-party transactions, disclosure regulation, real consequences, implied cost of capital, corporate governance, RPT governance, SEC, valuation

60.
Downloads 320 (121,348)
Citation 6

Managerial Ability and Bank-Loan Pricing

Number of pages: 46 Posted: 24 May 2017
Gus De Franco, Ole-Kristian Hope and Haihao Lu
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Waterloo
Downloads 236 (165,201)

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Managerial ability, bank-loan pricing, fundamentals, disclosure, path analysis

Managerial Ability and Bank-Loan Pricing

Forthcoming, Journal of Business Finance and Accounting, Rotman School of Management Working Paper No. 3001882
Number of pages: 46 Posted: 19 Jul 2017
Gus De Franco, Ole-Kristian Hope and Haihao Lu
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Waterloo
Downloads 83 (378,445)

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Managerial ability, bank-loan pricing, fundamentals, disclosure, path analysis

Managerial Ability and Bank‐Loan Pricing

Journal of Business Finance & Accounting, Vol. 44, Issue 9-10, pp. 1315-1337, 2017
Number of pages: 23 Posted: 05 Nov 2017
Gus De Franco, Ole-Kristian Hope and Haihao Lu
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Waterloo
Downloads 1 (838,183)
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bank‐loan pricing, disclosure, fundamentals, managerial ability, path analysis

61.

International Diversification and Forecast Optimism: The Effects of Reg FD

Accounting Horizons, Vol. 22, No. 2, 2008
Number of pages: 33 Posted: 10 Dec 2007 Last Revised: 15 Dec 2011
Ole-Kristian Hope, Don Herrmann and Wayne B. Thomas
University of Toronto - Rotman School of Management, Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
Downloads 310 (125,531)
Citation 1

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Analysts, forecast bias, Reg FD, international diversification

62.
Downloads 308 (126,399)
Citation 1

Director Compensation and Related Party Transactions

Number of pages: 53 Posted: 13 Aug 2018 Last Revised: 30 Jan 2019
Ole-Kristian Hope, Haihao Lu and Sasan Saiy
University of Toronto - Rotman School of Management, University of Waterloo and University of Waterloo
Downloads 250 (156,153)

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Related Party Transactions, Director Compensation, Board Monitoring, Corporate Governance, Disclosure, Audit Committees, SFAS 57, Regulation S-X

Director Compensation and Related Party Transactions

Forthcoming, Review of Accounting Studies
Number of pages: 53 Posted: 30 Apr 2019
Ole-Kristian Hope, Haihao Lu and Sasan Saiy
University of Toronto - Rotman School of Management, University of Waterloo and University of Waterloo
Downloads 58 (460,930)

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Related-Party Transactions, Director Compensation, Board Monitoring, Corporate Governance, Disclosure, Audit Committees, SFAS 57, Regulation S-X

63.

Audit-Firm Profitability: Determinants and Implications for Key Audit Matter Reporting

Rotman School of Management Working Paper No. 3848871
Number of pages: 55 Posted: 23 May 2021 Last Revised: 04 Oct 2021
Jeff Zeyun Chen, Anastasios Elemes, Ole-Kristian Hope and Aaron Yoon
Texas Christian University, ESSEC Business School, University of Toronto - Rotman School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 274 (142,962)
Citation 1

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Auditing, Audit Firms, Audit-Firm Profitability, Key Audit Matters, Private Firms, Audit Quality, Audit Effort

64.

Firm-Level Transparency in the Former East Bloc: Empirical Evidence from the Baltic Region

Number of pages: 45 Posted: 02 Apr 2008 Last Revised: 04 Nov 2009
Yuan Ding, Ole-Kristian Hope and Hannu J. Schadewitz
China Europe International Business School (CEIBS), University of Toronto - Rotman School of Management and Turku School of Economics at the University of Turku - Department of Accounting & Finance
Downloads 267 (146,751)
Citation 2

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Disclosure, transparency, international accounting, stock price volatility, corporate governance, capital markets, Baltic region, Nordic region, European Union

The Role of 'Other Information' in the Valuation of Foreign Income for U.S. Multinationals

Number of pages: 36 Posted: 26 Apr 2005
Ole-Kristian Hope and Tony Kang
University of Toronto - Rotman School of Management and University of Nebraska - Lincoln
Downloads 257 (151,895)

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Accounting, foreign earnings, valuation, omitted variables, multinationals, analyst forecasts

The Role of 'Other Information' in the Valuation of Foreign Income for U.S. Multinationals

Posted: 01 Jun 2005
Ole-Kristian Hope and Tony Kang
University of Toronto - Rotman School of Management and University of Nebraska - Lincoln

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Accounting, foreign earnings, valuation, omitted variables, multinationals, analyst forecasts

66.

Is Silence Golden Sometimes? Management Guidance Withdrawals During the COVID-19 Pandemic

Number of pages: 64 Posted: 05 Oct 2021 Last Revised: 01 Nov 2021
Ole-Kristian Hope, Congcong Li, Mark (Shuai) Ma and Xijiang Su
University of Toronto - Rotman School of Management, Duquesne University - A.J. Palumbo School of Business Administration, University of Pittsburgh - Accounting Group and University of Toronto - Rotman School of Management
Downloads 250 (157,338)

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COVID-19 Pandemic, Economic Uncertainty, Management Guidance, Guidance Withdrawal, Analyst Forecasts

67.

Private Communication between Managers and Financial Analysts: Evidence from Taxi Ride Patterns in New York City

Rotman School of Management Working Paper No. 3920680
Number of pages: 70 Posted: 13 Sep 2021 Last Revised: 23 Nov 2021
Stacey Choy and Ole-Kristian Hope
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 249 (157,338)

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Private Communications, Sell-Side Analysts, Taxis, Private Information, Earnings Forecasts, Stock Recommendations, Profitability of Stock Recommendations, Earnings Announcements, Reg FD

68.

How Big-4 Firms Improve Audit Quality

Forthcoming, Management Science
Number of pages: 49 Posted: 02 May 2019
Limei Che, Ole-Kristian Hope and John Christian Langli
Peking University HSBC Business School, University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics
Downloads 236 (165,688)
Citation 1

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Big-4 effect, auditing, audit quality, labor economics, learning, incentives, monitoring, auditor change, private firms, research design

69.

The (In)Visibility of Political Connections

Number of pages: 49 Posted: 09 May 2019 Last Revised: 10 Nov 2021
Ole-Kristian Hope, Yi Li, Qiliang Liu and Han Wu
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
Downloads 182 (210,672)
Citation 1

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Political Connections, Visibility, Corruption, China, Anti-Corruption Campaign, Information, Transparency, Institutional Investors, Retail Investors

70.

Government Procurement and Financial Statements Certification: Evidence from Private Firms in Emerging Economies

Number of pages: 56 Posted: 11 Nov 2020
Ole-Kristian Hope, Shushu Jiang and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 127 (282,339)

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Government Procurement, Financial Statements Certification, Private Firms, Emerging Economies, Auditing, Corruption

71.

Government Transparency and Firm-Level Operational Efficiency

Rotman School of Management Working Paper No. 3888753
Number of pages: 48 Posted: 19 Jul 2021
Ole-Kristian Hope, Shushu Jiang and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Toronto, Rotman School of Management, Students and University of Toronto - Rotman School of Management
Downloads 87 (364,372)

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Government Transparency, Private Firms, Emerging Markets, Open Government Data, Operational Efficiency, Management Accounting

72.

Peer-Level Analyst Transitions

Rotman School of Management Working Paper No. 3902615
Number of pages: 57 Posted: 12 Aug 2021
Ole-Kristian Hope and Xijiang Su
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 70 (412,793)

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Analysts, Peer-level analyst transitions, Peer Effects, Lateral knowledge sharing, Within-firm research design

73.

Variations in the Financial Reporting Environment and Earnings Forecasting

Number of pages: 23 Posted: 14 Apr 2004
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Downloads 30 (583,304)
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74.

Does Corporate Governance Transparency Affect the Accuracy of Analyst Forecasts?

Accounting and Finance, Vol. 46, No. 5, pp. 715-732, December 2006
Number of pages: 18 Posted: 17 Nov 2006
Gauri Bhat, Ole-Kristian Hope and Tony Kang
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and University of Nebraska - Lincoln
Downloads 16 (678,692)
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75.

Offshore Activities and Corporate Tax Avoidance

Number of pages: 50 Posted: 30 Nov 2021
Zhihong Chen, Ole-Kristian Hope, Qingyuan Li and Yongbo Li
Hong Kong University of Science and Technology, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and Wuhan University
Downloads 10 (733,275)

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Offshore activities, tax avoidance, uncertainty, flexibility, passing on shocks, tax uncertainty, multinational firms

76.
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Pricing and Mispricing Effects of SFAS 131

Journal of Business Finance & Accounting, Vol. 35, Nos. 3-4, pp. 281-306, April/May 2008
Number of pages: 26 Posted: 22 Apr 2008
Ole-Kristian Hope, Tony Kang and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and University of Oklahoma
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Pricing and Mispricing Effects of SFAS 131

Journal of Business Finance and Accounting, 2008
Posted: 15 Feb 2008
Ole-Kristian Hope, Wayne B. Thomas, Tony Kang and Florin P. Vasvari
University of Toronto - Rotman School of Management, University of Oklahoma, University of Nebraska - Lincoln and London Business School

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Segment disclosure, SFAS 131 foreign earnings, valuation, mispricing

77.

The Market's Reaction to Unexpected Earnings Thresholds

Journal of Business Finance & Accounting, Vol. 38, Issue 1-2, pp. 34-57, 2011
Number of pages: 24 Posted: 16 Mar 2011
Don Herrmann, Ole-Kristian Hope, Jeff L. Payne and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
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analyst forecasts, earnings thresholds, market reaction

78.

Tax Havens and Disclosure Aggregation

Journal of International Business Studies, Vol. 49, Issue 1, 2017
Number of pages: 21 Posted: 24 Apr 2018 Last Revised: 07 Jun 2018
Ole-Kristian Hope
University of Toronto - Rotman School of Management
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tax havens, aggregation, disclosure transparency, tax avoidance, geographic reporting, Exhibit 21

79.

The Pricing of Conservative Accounting and the Measurement of Conservatism at the Firm-Year Level

Review of Accounting Studies, Forthcoming
Posted: 22 Oct 2008
Jeffrey L. Callen, Dan Segal and Ole-Kristian Hope
University of Toronto - Rotman School of Management, Interdisciplinary Center (IDC) Herzliyah and University of Toronto - Rotman School of Management

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Conditional Conservatism, Special Items, Return Decomposition, Ratio

80.

Culture and Auditor Choice: A Test of the Secrecy Hypothesis

Journal of Accounting and Public Policy, Forthcoming
Posted: 26 Feb 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School

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Culture, Secrecy, Auditor Quality, International