Kai Chen

Wilfrid Laurier University - School of Business & Economics

75 University Avenue West

Waterloo, Ontario N2L 3C5

Canada

SCHOLARLY PAPERS

6

DOWNLOADS

779

SSRN CITATIONS

0

CROSSREF CITATIONS

4

Scholarly Papers (6)

1.

The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment

Previously entitled "The Implication of Unrecognized Intangible Asset Value on the Relation between Market Valuation and Debt Valuation Adjustment" , Review of Accounting Studies 24, 426–455 (2019)
Number of pages: 49 Posted: 13 Jan 2014 Last Revised: 17 Aug 2022
Santa Clara University, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - School of Business & Economics
Downloads 238 (182,253)
Citation 4

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Debt valuation adjustment; Unrecognized asset value; Market valuation; Fair value of liabilities; Balance sheet incompleteness

2.

Debt valuation adjustments and executive compensation

Number of pages: 44 Posted: 17 Nov 2012 Last Revised: 22 Aug 2022
Santa Clara University, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - School of Business & Economics
Downloads 212 (203,345)

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Debt Valuation Adjustments, DVA, Executive Compensation

3.

Supplier’s relationship-specific investment and customer’s management forecasts

Advances in Accounting, forthcoming
Number of pages: 42 Posted: 17 Dec 2014 Last Revised: 17 Aug 2022
Kai Chen
Wilfrid Laurier University - School of Business & Economics
Downloads 186 (228,609)

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Relationship-specific investments; management forecasts; customer-supplier relationships

4.

Press release management around accelerated share repurchases

European Accounting Review 30(1), 197–222 (2021).
Number of pages: 44 Posted: 22 Jun 2020 Last Revised: 17 Aug 2022
Kai Chen
Wilfrid Laurier University - School of Business & Economics
Downloads 74 (440,200)

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Accelerated share repurchases, press release management, media coverage, negative tone

5.

Do note disclosures influence value relevance more after financial statement placement becomes more uniformly prominent? Evidence from ASU 2011-05

Number of pages: 63 Posted: 20 Jan 2021 Last Revised: 22 Jul 2022
Santa Clara University, University of Waterloo - School of Accounting and Finance, Wilfrid Laurier University - School of Business & Economics and California State University, Long Beach
Downloads 69 (457,015)

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Other comprehensive income, financial statement placement, value relevance, note disclosure, textual analysis

6.

Voluntary disclosure of disaggregated balance sheet and cash flow information around restatements

Accounting Horizons, forthcoming
Posted: 14 Jan 2017 Last Revised: 17 Aug 2022
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo

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restatements, voluntary disclosure, earnings response coefficients