default author photo

Novia (Xi) Chen

University of Houston - Department of Accountancy & Taxation

Bauer College of Business

4800 Calhoun Road

Houston, TX 77204

United States

  • University of Houston - Department of Accountancy & Taxation

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 42,372

SSRN RANKINGS

Top 42,372

in Total Papers Downloads

2,993

TOTAL CITATIONS
Rank 25,082

SSRN RANKINGS

Top 25,082

in Total Papers Citations

16

Scholarly Papers (11)

Actions:
Email selected abstracts
1.

A Tale of Two Forecasts: An Analysis of Mandatory and Voluntary Effective Tax Rate Forecasts

Number of pages: 64 Posted: 08 Nov 2018 Last Revised: 02 Dec 2020
Novia (Xi) Chen, Sabrina Chi, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, CSU Fullerton and University of California-IrvineUniversity of California-Irvine
Downloads 671 (97,768)
Citation 4

Abstract:

Loading...

voluntary disclosure, mandatory disclosure, ETR forecast

2.

Taxes in non-GAAP reporting: Evidence of strategic behavior in selecting tax rates applied to exclusions

Management Science, Forthcoming
Number of pages: 47 Posted: 06 Aug 2019 Last Revised: 22 Jul 2022
Novia (Xi) Chen, Peng-Chia Chiu, Terry J. Shevlin, Terry J. Shevlin and Jiani Wang
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen, University of California-IrvineUniversity of California-Irvine and University of International Business and Economics (UIBE)
Downloads 472 (152,638)
Citation 1

Abstract:

Loading...

non-GAAP earnings, disclosure, income taxes, meet or beat analysts' forecasts

3.

GAAP earnings forecast quality: Implications for research

The Accounting Review (forthcoming)

Number of pages: 57 Posted: 08 Jun 2020 Last Revised: 20 Aug 2025
Novia (Xi) Chen and Allison Koester
University of Houston - Department of Accountancy & Taxation and Georgetown University - Department of Accounting and Business Law
Downloads 346 (220,543)
Citation 6

Abstract:

Loading...

4.

Aggressive Tax Avoiders: U.S. Multinationals Shifting Domestic Earnings to Zero

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 02 Dec 2020
Novia (Xi) Chen and Tiana Lehmer
University of Houston - Department of Accountancy & Taxation and affiliation not provided to SSRN
Downloads 304 (251,365)

Abstract:

Loading...

Income shifting; tax incentives; pretax earnings; U.S. multinationals; domestic earnings

5.

The Persistence and Pricing of Changes in Multinational Firms' Foreign Cash Holdings

Review of Accounting Studies Forthcoming
Number of pages: 54 Posted: 03 Jun 2019 Last Revised: 17 Apr 2023
Novia (Xi) Chen, Peng-Chia Chiu, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-IrvineUniversity of California-Irvine
Downloads 289 (263,338)
Citation 3

Abstract:

Loading...

U.S. multinational firms, Foreign cash holdings, Earnings persistence, Investor mispricing

6.

The Effect of Private Country-by-Country Reporting on Mergers and Acquisitions

Number of pages: 60 Posted: 19 Dec 2024 Last Revised: 27 May 2025
Farzana Afrin, Novia (Xi) Chen, Sabrina Chi and Anh Persson
California State University, Fullerton - Department of Accounting, University of Houston - Department of Accountancy & Taxation, CSU Fullerton and University of Illinois at Urbana-Champaign - Gies College of Business - Department of Accountancy
Downloads 266 (293,053)

Abstract:

Loading...

7.

Income Tax Over-Withholding and Household Investment Decisions

Singapore Management University School of Accountancy Research Paper Forthcoming
Number of pages: 56 Posted: 22 May 2024 Last Revised: 16 Mar 2026
Novia (Xi) Chen, Jungbae Kim, Ben Lourie and Chenqi Zhu
University of Houston - Department of Accountancy & Taxation, Singapore Management University - School of Accountancy, University of California, Irvine and University of California, Irvine - Paul Merage School of Business
Downloads 212 (387,924)

Abstract:

Loading...

Tax Refunds, Income Tax Policy, Stock Market Participation, Household Financial Planning, Tax Over-Withholding

8.

'U.S. Worldwide Taxation and Domestic Mergers and Acquisitions' A Discussion

Journal of Accounting & Economics (JAE), Vol. 66, No. 2-3, 2018
Number of pages: 18 Posted: 03 Feb 2021
Novia (Xi) Chen, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation and University of California-IrvineUniversity of California-Irvine
Downloads 159 (469,621)
Citation 1

Abstract:

Loading...

Repatriation tax costs, M&A, domestic acquisitions

9.

Do Analysts Matter for Corporate Tax Planning? Evidence from a Natural Experiment

Contemporary Accounting Research, Vol. 35, No. 2, 2018
Number of pages: 54 Posted: 03 Feb 2021
Novia (Xi) Chen, Peng-Chia Chiu, Terry J. Shevlin and Terry J. Shevlin
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-IrvineUniversity of California-Irvine
Downloads 146 (508,926)
Citation 1

Abstract:

Loading...

Tax Planning, Analyst Coverage, Information Asymmetry, External Monitoring

10.

The Effects of Tax Clienteles on Disclosure: Evidence from the Municipal Bond Market

Journal of Accounting & Economics, forthcoming
Number of pages: 62 Posted: 30 May 2024 Last Revised: 26 Jun 2026
Novia (Xi) Chen, Michelle Hutchens and Junwei Xia
University of Houston - Department of Accountancy & Taxation, University of Illinois and University of North Carolina (UNC) at Charlotte - Department of Accounting
Downloads 128 (600,462)

Abstract:

Loading...

municipal bonds, continuing disclosure, tax clienteles

11.

Repatriation Taxes and the Value of Cash Holdings

Posted: 17 Sep 2014 Last Revised: 27 Jun 2019
Novia (Xi) Chen
University of Houston - Department of Accountancy & Taxation

Abstract:

Loading...

Repatriation taxes, the value of cash holdings, foreign cash, agency costs of free cash flow, segment disclosure, financing friction, AJCA 2004