Kevin C. W. Chen

Hong Kong University of Science and Technology

Professor

Clear Water Bay

Kowloon

Hong Kong

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 3,937

SSRN RANKINGS

Top 3,937

in Total Papers Downloads

9,791

CITATIONS
Rank 6,473

SSRN RANKINGS

Top 6,473

in Total Papers Citations

86

Scholarly Papers (13)

1.

Disclosure, Corporate Governance, and the Cost of Equity Capital: Evidence from Asia's Emerging Markets

Number of pages: 44 Posted: 03 Aug 2003
Kevin C. W. Chen, K.C. John Wei and Zhihong Chen
Hong Kong University of Science and Technology, Hong Kong Polytechnic University and Hong Kong University of Science and Technology
Downloads 3,558 (2,663)
Citation 35

Abstract:

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corporate governance, Cost of capital, Disclosure, Investor protection

2.

Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issue

Number of pages: 43 Posted: 22 Oct 2000
Kevin C. W. Chen and Hongqi Yuan
Hong Kong University of Science and Technology and Fudan University - School of Management
Downloads 2,548 (4,706)
Citation 18

Abstract:

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Earnings management; Capital resource allocation; Accounting-based regulation; Rights issue

3.

Agency Costs of Free Cash Flow and the Effect of Shareholder Rights on the Implied Cost of Equity Capital

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 69 Posted: 09 Apr 2009
Kevin C. W. Chen, Zhihong Chen and K.C. John Wei
Hong Kong University of Science and Technology, Hong Kong University of Science and Technology and Hong Kong Polytechnic University
Downloads 1,222 (15,778)
Citation 39

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Agency costs of free cash flow, Anti-takeover provisions, Shareholder rights, Cost of equity capital, Investment opportunities

4.

Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions

Accounting Review, Forthcoming
Number of pages: 47 Posted: 13 Jun 2014
Lilian H. Chan, Kevin C. W. Chen, Tai-Yuan CHEN and Yangxin Yu
The University of Hong Kong, Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and City University of Hong Kong
Downloads 865 (26,341)
Citation 27

Abstract:

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clawback provisions; real transactions management; accruals management

5.

The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior

Journal of Accounting and Economics, Forthcoming
Number of pages: 50 Posted: 29 Nov 2011 Last Revised: 02 May 2012
Lilian H. Chan, Kevin C. W. Chen, Tai-Yuan CHEN and Yangxin Yu
The University of Hong Kong, Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and City University of Hong Kong
Downloads 796 (29,571)
Citation 35

Abstract:

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Dodd-Frank Act, clawbacks, restatements

6.

Legal Protection of Investors, Corporate Governance, and the Cost of Equity Capital

Journal of Corporate Finance, Forthcoming
Number of pages: 47 Posted: 09 Apr 2009
Kevin C. W. Chen, Zhihong Chen and K.C. John Wei
Hong Kong University of Science and Technology, Hong Kong University of Science and Technology and Hong Kong Polytechnic University
Downloads 791 (29,821)
Citation 28

Abstract:

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governance, Cost of equity, Legal protection of investors

7.

Disclosure of Internal Control Weaknesses and Auditors' Litigation Risk

Number of pages: 49 Posted: 10 Jul 2019
Szu-fan Chen and Kevin C. W. Chen
The Hong Kong University of Science and Technology and Hong Kong University of Science and Technology
Downloads 11 (568,659)

Abstract:

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Auditor litigation risk, Internal control weaknesses

8.

Post-IFRS Revaluation Adjustments and Executive Compensation

Contemporary Accounting Research, Forthcoming
Posted: 04 Dec 2014 Last Revised: 17 Nov 2016
Kevin C. W. Chen and Feng Tang
Hong Kong University of Science and Technology and affiliation not provided to SSRN

Abstract:

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IFRS; Fair Value Accounting; Executive Compensation; Investment Properties

9.

The Effects of Firm-Initiated Clawback Provisions on Bank Loan Contracting

Journal of Financial Economics (JFE), Forthcoming
Posted: 23 Jun 2013
Lilian H. Chan, Kevin C. W. Chen and Tai-Yuan CHEN
The University of Hong Kong, Hong Kong University of Science and Technology and Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology

Abstract:

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Voluntary Clawbacks, Bank Loans, Information Uncertainty, financial covenants

10.

Accounting-Based Regulation in Emerging Markets: The Case of China's Seasoned-Equity Offerings

International Journal of Accounting, Vol. 42, 2007
Posted: 05 Jun 2013
Kevin C. W. Chen and Jiwei Wang
Hong Kong University of Science and Technology and Singapore Management University - School of Accountancy

Abstract:

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Accounting-based regulation, Seasoned-equity offering, China

11.

Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-Based Regulation of Rights Issues

Accounting Review, Vol. 79, July 2004
Posted: 31 Jan 2004
Kevin C. W. Chen and Hongqi Yuan
Hong Kong University of Science and Technology and Fudan University - School of Management

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Earnings management, capital resource allocation, regulation of stock markets, rights issue, china's stock market

12.

Analysts' Interpretation of Transitory Earnings Components: Evidence from Forecast Revisions after Disclosure of the 1993 Deferred Tax Adjustment

Journal of Accounting, Auditing, and Finance, Vol. 18, No. 3, Summer 2003
Posted: 22 Sep 2003
Hong Kong University of Science and Technology, Saint Joseph's University - Department of Finance and Rutgers, The State University of New Jersey - Accounting & Information Systems

Abstract:

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earnings components, analyst forecasts, income tax accounting

13.

The 1993 Tax Rate Increase and Deferred Tax Adjustments: A Test of Functional Fixation

Journal of Accounting Research, Vol 38, Spring 2000
Posted: 11 Dec 1999
Kevin C. W. Chen and Michael P. Schoderbek
Hong Kong University of Science and Technology and Rutgers, The State University of New Jersey - Accounting & Information Systems

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