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Kevin Ow Yong

Assistant Professor, Singapore Management University, Singapore
Kevin Ow YongKevin Ow Yong

Kevin Ow Yong is an assistant professor of accounting at Singapore Management University. He graduated with a bachelor of accountancy (first class honors) from Nanyang Technological University and a PhD from Duke University. He is a Certified Public Accountant (CPA) and a Chartered Financial Analyst (CFA) holder. His research has been cited in two of Singapore’s highest-circulation newspapers, the Straits Times and the Business Times, as well as in Pulses (previously, the Singapore Stock Exchange Journal), Smart Investor, and CFO Asia, a publication of The Economist Group.

Articles by this Author

  • Fair Value Accounting: SFAS 157 and IAS 39
    by Kevin Ow Yong
    Recent initiatives by both the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) have increased the use of fair value accounting for financial reporting across many jurisdictions around the world. There are many issues surrounding fair value accounting. This article outlines the main measurement issues contained in the fair value accounting standard used by the FASB (SFAS 157), and that used...

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