Novia (Xi) Chen

University of Houston - Department of Accountancy & Taxation

Bauer College of Business

4800 Calhoun Road

Houston, TX 77204

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 40,760

SSRN RANKINGS

Top 40,760

in Total Papers Downloads

1,953

SSRN CITATIONS
Rank 32,560

SSRN RANKINGS

Top 32,560

in Total Papers Citations

22

CROSSREF CITATIONS

5

Scholarly Papers (8)

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
University of Houston - Department of Accountancy & Taxation, CSU Fullerton and University of California-IrvineUniversity of California-Irvine
Downloads 491 (93,281)
Citation 3

Abstract:

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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
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 370 (129,714)
Citation 1

Abstract:

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

3.

Analysts’ GAAP earnings forecast quality

Number of pages: 56 Posted: 08 Jun 2020 Last Revised: 14 Oct 2021
Novia (Xi) Chen and Allison Koester
University of Houston - Department of Accountancy & Taxation and Georgetown University - McDonough School of Business
Downloads 279 (175,302)
Citation 6

Abstract:

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GAAP earnings forecasts; GAAP earnings response coefficients; meet-or-beat behavior

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 269 (181,907)

Abstract:

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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
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-IrvineUniversity of California-Irvine
Downloads 269 (181,907)
Citation 3

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

6.

'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 148 (313,433)
Citation 1

Abstract:

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Repatriation tax costs, M&A, domestic acquisitions

7.

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
University of Houston - Department of Accountancy & Taxation, The Chinese University of Hong Kong, Shenzhen and University of California-IrvineUniversity of California-Irvine
Downloads 127 (352,865)
Citation 1

Abstract:

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Tax Planning, Analyst Coverage, Information Asymmetry, External Monitoring

8.

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:

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