By Associate Professor Helen Kang

Conference Papers

Kang HH; Morris R; Jing J, 2014, 'Changes in the market reaction to banks’ discretionary allowance for loan losses and discretionary loan loss provision during the financial crisis', in AFAANZ (ed.), Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) Conference, Auckland, New Zealand, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ 2014) Conference, Auckland, New Zealand, 06 July 2014 - 08 July 2014, http://www.afaanz.org/openconf/2014/modules/request.php?module=oc_proceedings&action=proceedings.php&a=Concurrent

Morris R; Kang H; He A, 2013, 'Mandatory Adoption of International Financial Reporting Standards and Accounting Quality in Germany', in American Accounting Association (ed.), American Accounting Association Annual Congress 2013, American Accounting Association Annual Congress, Anaheim, USA, presented at American Accounting Association Annual Congress 2013, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm

Kang HH; Chang L; Cheng M; Dinh Thi T, 2013, 'The effect of perceived target achievability, social comparison and culture on individual's aversion to penalty-based contracts.', in American Accounting Association, Anaheim, USA, presented at American Accounting Association Annual Meeting, Anaheim, USA, 03 August 2013 - 07 August 2013

Morris R; Kang H; Liao L; Tang Q, 2013, 'The Relative and Incremental Value Relevance of Fair Value and Historical Cost Measurements under IFRS: Evidence from European Financial Institutions', in American Accounting Association Annual Congress 2013 - Brilliantly disguised opportunities, American Accounting Association Annual Congress 2013 - Brilliantly disguised opportunities, Anaheim, USA, presented at American Accounting Association Annual Congress 2013 - Brilliantly disguised opportunities, Anaheim, USA, 03 August 2013 - 07 August 2013, https://aaahq.org/AM2013/program.cfm

Kang HH; Morris R; Lin A, 2013, 'The Determinants of Voluntary Disclosures: Evidence from US Cross-Listed Australasian Firms', in Accounting and Finance Association of Australia and New Zealand (ed.), Proceedings AFAANZ 2013, AFAANZ 2013, Perth, Western Australia, presented at AFAANZ 2013, Perth, Western Australia, 07 July 2013 - 09 July 2013

Dinh Thi TP; Chang L; Cheng M; Kang H, 2013, 'The effect of perceived target achievability, social comparison and culture on individuals' aversion to penalty-based contracts', in AFAANZ 2013, Perth, Australia, presented at AFFANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013

Morris R; Liao L; Kang H; Tang Q, 2013, 'The Relative and Incremental Value Relevance of Fair Value and Historical Cost Measurements under IFRS: Evidence from European Financial Institutions', in Proceedings AFAANZ 2013, AFAANZ 2013, Perth, Australia, presented at AFAANZ 2013, Perth, Australia, 07 July 2013 - 09 July 2013

Kang HH; Lai C; Li F; Morris RD, 2012, 'The Impact of Debt Contracting on Conditional Conservatism following the Mandatory Adoption of IFRS in Australia', in Programme & Proceedings Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Accounting and Finance Association of Australia and New Zealand (AFAANZ), Australia, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, Melbourne, 01 July 2012 - 03 July 2012, http://www.afaanz.org/openconf/2012/modules/request.php?module=oc_proceedings&action=view.php&a=Concurrent&id=198

Schultze W; Dinh Thi T; Kang HH; Morris RD, 2012, 'IFRS adoption in Australia: The case of reporting for goodwill and identifiable intangible assets', in Programme & Proceedings 35th Annual Congress of the European Accounting Association Annual Congress, European Accounting Association Annual Congress, Slovenia, presented at 35th Annual Congress of the European Accounting Association Annual Congress, Llubjana, Slovenia, 09 May 2012 - 11 May 2012, http://www.eaa2012.org/eaacf/ProgramAndCollectedAbstracts.pdf

Kang HH; Thi TD; Schultze W, 2010, 'Discretionary Capitalization of Research & Development – The Trade-Off between Opportunistic Earnings Management and Signalling', in AAA Annual Meeting and CTLA, American Accounting Association, U.S.A., pp. 1 - 25, presented at AAA Annual Meeting and CTLA, San Francisco, 04 August 2010

Kang HH; Morris RD; Fung A, 2010, 'Credit Rating Methodologies in the Global Financial Crisis Period: Issues with Rating Horizons & Transparency in Australia', in AFAANZ Conference, AFAANZ Conference 2010, New Zealand, pp. 1 - 44, presented at AFAANZ Conference 2010, Christchurch, 04 July 2010 - 06 July 2010

Kang HH; Morris RD; Chan J, 2009, 'Globalisation, IFRS and Convergence of Accounting Information: the Case of Return-on-Assets,', in Globalisation, IFRS and Convergence of Accounting Information: the Case of Return-on-Assets,, Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, presented at Accounting & Finance Australia and New Zealand Conference, 2009., Adelaide, Australia, 05 July 2009 - 07 July 2009

Kang HH; Thi TD; Schultze W, 2008, 'Discretionary Capitalization of R&D: The Trade-off between Earnings Management and Signalling.', in Programme & Proceedings - 4th EIASM Workshop on Visualising, Measuring managing Intangibles & Intellectual Capital., Hasselt, Belgium, presented at 4th EIASM Workshop on Visualising, Measuring managing Intangibles & Intellectual Capital., Hasselt, Belgium, 22 October 2008 - 24 October 2008, http://dx.doi.org/10.2139/ssrn.1275785

Kang HH; Gray SJ, 2008, 'Reporting Intangible Assets: Voluntary disclosure practices of the top emerging market companies', in Programme & Proceedings : 14th annual midyear conference & 4th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association., San Diego, California, USA, presented at 14th annual midyear conference & 4th Annual Doctoral/New Faculty Consortium of the International Accounting Section of the American Accounting Association., San Diego, California, USA, 07 February 2008 - 09 February 2008

Kang HH; Cheng MM, 2002, 'Accounting for intangible assets: an assessment of the reporting practices of Australian corporations', in Professor Robert Faff, Monash University (ed.), Proceedings of the AFAANZ Annual Conference, AFAANZ 2002 Annual Conference, Perth, WA, pp. 101 - 101, presented at AFAANZ 2002 Annual Conference, Perth, WA, 07 July 2002 - 09 July 2002

Kang HH; Bradley GW, 2000, 'Measuring the performance of internal services: is SERVQUAL the answer?', in 2nd International Conference on performance Measurement, 2nd International Conference on performance Measurement, University of Cambridge, presented at 2nd International Conference on performance Measurement, University of Cambridge, 19 July 2000 - 21 July 2000

Kang HH; Bradley GW, 1999, 'Measuring the service performance of information technology departments: an internal service management approach', in 10th Australasian Conference on Information Systems (ACIS), 10th Australasian Conference on Information Systems (ACIS), Wellington, New Zealand, presented at 10th Australasian Conference on Information Systems (ACIS), Wellington, New Zealand, 01 December 1999 - 03 December 1999

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