Kevin C. W. Chen

Hong Kong University of Science and Technology

Professor

Clear Water Bay

Kowloon

Hong Kong

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 5,544

SSRN RANKINGS

Top 5,544

in Total Papers Downloads

10,788

SSRN CITATIONS
Rank 6,821

SSRN RANKINGS

Top 6,821

in Total Papers Citations

87

CROSSREF CITATIONS

105

Scholarly Papers (15)

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 3,735 (3,979)
Citation 62

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 2,689 (6,920)
Citation 10

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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 1,272 (22,430)
Citation 6

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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 1,057 (29,380)
Citation 8

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clawback provisions; real transactions management; accruals management

5.

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 902 (36,765)
Citation 46

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governance, Cost of equity, Legal protection of investors

6.

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 881 (38,018)
Citation 23

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Dodd-Frank Act, clawbacks, restatements

7.

Auditors Under Fire: The Association between Audit Errors and the Career Setbacks of Individual Auditors

Number of pages: 61 Posted: 09 Aug 2021
Kevin C. W. Chen, Tai-Yuan CHEN, Weifang Han and Hongqi Yuan
Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Shanghai University of Finance and Economics and Fudan University - School of Management
Downloads 127 (304,313)

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Audit errors; individual auditors; financial misstatement;

8.

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 125 (307,899)

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Auditor litigation risk, Internal control weaknesses

9.

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

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IFRS; Fair Value Accounting; Executive Compensation; Investment Properties

10.

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

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Voluntary Clawbacks, Bank Loans, Information Uncertainty, financial covenants

11.

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

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Accounting-based regulation, Seasoned-equity offering, China

12.

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

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

13.

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

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

14.

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

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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15.

Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors

Journal of Accounting Research, Volume 60, Issue 3
Kevin C. W. Chen, Tai-Yuan CHEN, Weifang Han and Hongqi Yuan
Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Shanghai University of Finance and Economics and Fudan University - School of Management

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audit failures; audit firm management; audit opinions; audit quality; auditing market; auditor incentives; auditor punishment; financial restatements