Ester Chen

Peres Academic Center

P.O.Box 328

Rehovot, 76120

Israel

SCHOLARLY PAPERS

4

DOWNLOADS

273

SSRN CITATIONS
Rank 46,200

SSRN RANKINGS

Top 46,200

in Total Papers Citations

11

CROSSREF CITATIONS

4

Scholarly Papers (4)

1.

The Positive Externalities of IFRS R&D Capitalization: Enhanced Voluntary Disclosure

Review of Accounting Studies, Forthcoming
Number of pages: 50 Posted: 28 Nov 2016
Ester Chen, Ilanit Gavious and Baruch Lev
Peres Academic Center, Ben-Gurion University of the Negev and New York University - Stern School of Business
Downloads 208 (184,180)
Citation 8

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2.

Dividends from Unrealized Earnings and Default Risk

Review of Accounting Studies, Forthcoming
Number of pages: 63 Posted: 14 Aug 2017 Last Revised: 26 Nov 2018
Peres Academic Center, Ben-Gurion University of the Negev and Bank of Israel - Research Department
Downloads 65 (423,914)

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cost of debt, default risk, dividends, fair value accounting

3.

The Roles of Book‐Tax Conformity and Tax Enforcement in Regulating Tax Reporting Behaviour Following International Financial Reporting Standards Adoption

Accounting & Finance, Vol. 57, Issue 3, pp. 681-699, 2017
Number of pages: 19 Posted: 06 Sep 2017
Ester Chen and Ilanit Gavious
Peres Academic Center and Ben-Gurion University of the Negev
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Book‐tax conformity, Earnings management, International Financial Reporting Standards, Tax avoidance, Regulation

4.

Unrealized Earnings, Dividends and Reporting Aggressiveness: An Examination of Firms’ Behavior in the Era of Fair Value Accounting

Accounting & Finance, Vol. 56, Issue 1, pp. 217-250, 2016
Number of pages: 34 Posted: 03 Mar 2016
Ester Chen and Ilanit Gavious
Peres Academic Center and Ben-Gurion University of the Negev
Downloads 0 (810,065)
Citation 2
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Dividend policy, Earnings management, Fair value, International Financial Reporting Standards, Revaluation, Unrealized earnings