Kevin C. W. Chen

Hong Kong University of Science and Technology

Professor

Clear Water Bay

Kowloon

Hong Kong

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 3,371

SSRN RANKINGS

Top 3,371

in Total Papers Downloads

9,075

CITATIONS
Rank 4,645

SSRN RANKINGS

Top 4,645

in Total Papers Citations

113

Scholarly Papers (12)

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, School of Accounting and Finance, Hong Kong Polytechnic University and Hong Kong University of Science and Technology
Downloads 3,185 (2,133)
Citation 21

Abstract:

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 2,340 (3,866)
Citation 54

Abstract:

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 School of Accounting and Finance, Hong Kong Polytechnic University
Downloads 1,050 (13,594)
Citation 10

Abstract:

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

4.

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 School of Accounting and Finance, Hong Kong Polytechnic University
Downloads 627 (27,946)
Citation 22

Abstract:

governance, Cost of equity, Legal protection of investors

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, Hong Kong University of Science & Technology (HKUST) - HKUST School of Business and Management and City University of Hong Kong
Downloads 603 (27,582)
Citation 6

Abstract:

Dodd-Frank Act, clawbacks, restatements

6.

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, Hong Kong University of Science & Technology (HKUST) - HKUST School of Business and Management and City University of Hong Kong
Downloads 449 (28,961)
Citation 1

Abstract:

clawback provisions; real transactions management; accruals management

7.

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 Hong Kong Polytechnic University - School of Accounting and Finance

Abstract:

IFRS; Fair Value Accounting; Executive Compensation; Investment Properties

8.

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 Hong Kong University of Science & Technology (HKUST) - HKUST School of Business and Management

Abstract:

Voluntary Clawbacks, Bank Loans, Information Uncertainty, financial covenants

9.

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:

Accounting-based regulation, Seasoned-equity offering, China

10.

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

Abstract:

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

11.

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:

earnings components, analyst forecasts, income tax accounting

12.

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

Abstract: