Xia Chen

Singapore Management University - School of Accountancy

Associate Professor of Accounting

60 Stamford Rd.

Singapore 178900

Singapore

  • Singapore Management University - School of Accountancy

SCHOLARLY PAPERS

24

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SSRN CITATIONS
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Top 1,693

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743

CROSSREF CITATIONS

154

Scholarly Papers (24)

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1.

Are Family Firms More Tax Aggressive Than Non-Family Firms?

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 57 Posted: 13 Sep 2007 Last Revised: 09 Apr 2013
Shuping Chen, Xia Chen, Qiang Cheng, Terry J. Shevlin and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads 2,555 (9,200)
Citation 138

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family firm, tax aggressiveness, entrenchment

2.

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Downloads 1,563 (19,973)

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Sauder School of Business Working Paper
Number of pages: 57 Posted: 23 Jul 2003
Robert M. Bowen, Xia Chen and Qiang Cheng
Chapman University - The George L. Argyros School of Business & Economics, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,563 (19,621)
Citation 46

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Analyst coverage, information asymmetry, cost of capital, seasoned equity offering

Analyst Coverage and the Cost of Raising Equity Capital: Evidence from Underpricing of Seasoned Equity Offerings

Contemporary Accounting Research 25 (3): 657-699, Fall 2008
Posted: 23 Oct 2007 Last Revised: 05 Mar 2014
Robert M. Bowen, Xia Chen and Qiang Cheng
Chapman University - The George L. Argyros School of Business & Economics, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

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Analyst coverage, information asymmetry, cost of raising capital, seasoned equity offering

3.

Abnormal Accrual-Based Anomaly and Managers' Motivations to Record Abnormal Accruals

Sauder School of Business Working Paper
Number of pages: 27 Posted: 03 May 2002
Xia Chen and Qiang Cheng
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,405 (23,491)
Citation 10

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abnormal accruals, managers' motivations, market efficiency, operating cash flows

4.

Monitoring: Which Institutions Matter?

Journal of Financial Economics, Forthcoming
Number of pages: 46 Posted: 17 Sep 2006
Kai Li, Jarrad Harford and Xia Chen
University of British Columbia (UBC) - Sauder School of Business, University of Washington and Singapore Management University - School of Accountancy
Downloads 1,222 (28,895)
Citation 321

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corporate governance, institutional investors, mergers & acquisitions, monitoring, trading

5.

Institutional Holdings and Analysts' Stock Recommendations

Downloads 1,163 (31,076)
Citation 10

Institutional Holdings and Analysts' Stock Recommendations

Sauder School of Business Working Paper
Number of pages: 51 Posted: 03 May 2002
Xia Chen and Qiang Cheng
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,163 (30,597)
Citation 10

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Financial analysts, stock recommendations, institutional trading

Institutional Holdings and Analysts' Stock Recommendations

Journal of Accounting, Auditing & Finance 21 (4): 399-440, Fall 2006
Posted: 26 Oct 2006 Last Revised: 05 Mar 2014
Xia Chen and Qiang Cheng
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

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Financial analysts, institutional trading, stock recommendations

6.

Do Family Firms Provide More or Less Voluntary Disclosure?

Downloads 1,155 (31,376)

Do Family Firms Provide More or Less Voluntary Disclosure?

Number of pages: 54 Posted: 14 Jul 2007 Last Revised: 09 Apr 2013
Shuping Chen, Xia Chen and Qiang Cheng
University of Texas at Austin - Red McCombs School of Business, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,155 (30,891)
Citation 74

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founding family, equity ownership, voluntary disclosure, earnings forecasts, earnings warnings

Do Family Firms Provide More or Less Voluntary Disclosure?

Journal of Accounting Research 46 (3): 499-536, June 2008
Posted: 23 Nov 2007 Last Revised: 05 Mar 2014
Shuping Chen, Xia Chen and Qiang Cheng
University of Texas at Austin - Red McCombs School of Business, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

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founding family, equity ownership, voluntary disclosure, earnings forecasts, earnings warnings

7.

Accounting Restatements and External Financing Choices

Downloads 939 (42,021)
Citation 11

Accounting Restatements and External Financing Choices

Contemporary Accounting Research 30 (2): 750-779, Summer 2013
Number of pages: 45 Posted: 10 Jan 2009 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 478 (99,771)
Citation 8

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restatements, external financing, financial constraint

The Consequences of Aggressive Financial Reporting: The Case of External Financing*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 56 Posted: 03 Sep 2009
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 461 (104,104)
Citation 4

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earnings restatements, external financing, financial constraint

8.

Are U.S. Family Firms Subject to Agency Problems? Evidence from CEO Turnover and Firm Valuation

Number of pages: 50 Posted: 15 Sep 2006
Xia Chen, Zhonglan Dai and Qiang Cheng
Singapore Management University - School of Accountancy, University of Texas at Dallas - School of Management and Singapore Management University - School of Accountancy
Downloads 836 (49,316)
Citation 6

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Agency problems, family firms, CEO turnover, firm valuation

9.

CEO Contractual Protection and Managerial Short-Termism

Downloads 825 (50,230)
Citation 24

CEO Contractual Protection and Managerial Short-Termism

Singapore Management University School of Accountancy Research Paper No. 2014-18
Number of pages: 67 Posted: 06 Sep 2012 Last Revised: 19 Jul 2014
Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Boston College and The University of Hong Kong
Downloads 468 (102,215)
Citation 11

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employment agreement, severance pay agreement, managerial short-termism

CEO Contractual Protection and Managerial Short-Termism

The Accounting Review, September 2015, Forthcoming
Number of pages: 60 Posted: 31 Jan 2015
Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Boston College and The University of Hong Kong
Downloads 357 (139,963)
Citation 2

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Employment agreement; Severance pay agreement; Managerial short-termism

10.

What Determines the Market Impact of Stock Recommendations?

Sauder School of Business Working Paper
Number of pages: 43 Posted: 19 May 2003
Xia Chen and Qiang Cheng
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 718 (60,472)
Citation 2

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stock recommendations, analysts' perceived ability, uncertainty about firm value, analyst experience

11.

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

Downloads 703 (62,200)
Citation 23

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

Singapore Management University School of Accountancy Research Paper
Number of pages: 55 Posted: 02 May 2013 Last Revised: 28 May 2013
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 404 (121,523)
Citation 1

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accounting restatements, information content of earnings, accounting irregularities

Is the Decline in the Information Content of Earnings Following Restatements Short-Lived?

The Accounting Review 89 (1): 177-207, January 2014
Number of pages: 52 Posted: 21 Aug 2013 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Alvis K. Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Boston College
Downloads 299 (169,250)
Citation 16

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accounting restatements, information content of earnings, accounting irregularities

12.

On the Relationship between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation

Downloads 669 (66,319)
Citation 22

On the Relationship between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation

Number of pages: 54 Posted: 18 Jul 2006 Last Revised: 09 Apr 2013
Xia Chen, Qiang Cheng and Kin Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of British Columbia (UBC) - Sauder School of Business
Downloads 669 (65,411)
Citation 22

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Analyst research, information content, earnings announcements, information discovery

On the Relationship Between Analyst Reports and Corporate Disclosures: Exploring the Roles of Information Discovery and Interpretation

Journal of Accounting and Economics 49 (3): 206-226, April 2010
Posted: 18 Dec 2009 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Kin Lo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of British Columbia (UBC) - Sauder School of Business

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Analyst research, information content, earnings announcements, information discovery

13.

Does Increased Board Independence Reduce Earnings Management? Evidence from Recent Regulatory Reforms

Review of Accounting Studies, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-20
Number of pages: 51 Posted: 12 Nov 2014
Xia Chen, Qiang Cheng and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and The University of Hong Kong
Downloads 483 (99,520)
Citation 23

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earnings management, corporate governance, board independence, information environment

14.

Conservatism and Equity Ownership of the Founding Family

Downloads 459 (105,687)
Citation 7

Conservatism and Equity Ownership of the Founding Family

European Accounting Review (Special Section on Accounting and Reporting in Family Firms), Forthcoming
Number of pages: 47 Posted: 04 Jun 2013
Shuping Chen, Xia Chen and Qiang Cheng
University of Texas at Austin - Red McCombs School of Business, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 281 (180,712)
Citation 3

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family firms, conservatism, family ownership, family control

Conservatism and Equity Ownership of the Founding Family

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 24 Aug 2008 Last Revised: 01 May 2013
Shuping Chen, Xia Chen and Qiang Cheng
University of Texas at Austin - Red McCombs School of Business, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 178 (279,735)
Citation 3

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Family firms, conservatism, family ownership, family control

15.

On the Association between Analysts' Forecast Errors and Past Stock Returns: A Re-Examination

Sauder School of Business Working Paper
Number of pages: 32 Posted: 03 May 2002
Xia Chen and Qiang Cheng
Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 413 (119,564)

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16.

GDP Growth Incentives and Earnings Management: Evidence from China

Singapore Management University School of Accountancy Research Paper No. 2020-109
Number of pages: 60 Posted: 01 Sep 2019 Last Revised: 13 Jul 2020
Xia Chen, Qiang Cheng, Ying Hao and Qiang Liu
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Beijing Normal University (BNU) and Chongqing University, School of Economy and Business Administration
Downloads 390 (127,698)
Citation 2

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GDP growth, earnings management

17.

Family Ownership and CEO Turnovers

Contemporary Accounting Research 30 (3): 1166-1190, Fall 2013
Number of pages: 38 Posted: 02 May 2013 Last Revised: 05 Mar 2014
Xia Chen, Qiang Cheng and Zhonglan Dai
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Texas at Dallas - School of Management
Downloads 334 (151,455)
Citation 4

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family firms, CEO turnover, agency problems, family monitoring

18.

CFO Gaps: Determinants and Impact on the Corporate Information Environment

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2022-142
Number of pages: 53 Posted: 12 Mar 2022 Last Revised: 30 Jul 2023
Xia Chen, Na Li, Na Li and An-Ping Lin
Singapore Management University - School of Accountancy, York University, Canada and Singapore Management University - School of Accountancy
Downloads 302 (168,532)
Citation 3

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CFO gaps, CFO turnovers, information environment

19.

The Economic Value of Blockchain Applications: Early Evidence from Asset-backed Securities

Singapore Management University School of Accountancy Research Paper No. 2022-141
Number of pages: 58 Posted: 20 Apr 2022
Xia Chen, Qiang Cheng and Ting Luo
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Tsinghua University
Downloads 260 (196,393)
Citation 4

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20.

A Star is Born: Star Analyst Voting and Analyst Research

Number of pages: 53 Posted: 08 Jul 2021
Qiang Cheng, Xia Chen, An-Ping Lin and Kun Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Tsinghua University
Downloads 201 (251,117)

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21.

Short Sellers and Long-Run Management Forecasts

Downloads 166 (297,093)

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2019-98
Number of pages: 57 Posted: 24 Jun 2019
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 166 (297,189)
Citation 1

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Short Sales; Corporate Disclosures; Management Forecasts

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2019
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Tsinghua University and Singapore Management University - School of Accountancy

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Short Sellers, Corporate Disclosures, Management Forecasts

22.

Corporate In-house Tax Departments

Downloads 86 (481,928)

Corporate In-house Tax Departments

Singapore Management University School of Accountancy Research Paper No. 2016-41
Number of pages: 59 Posted: 11 Dec 2015 Last Revised: 22 Nov 2019
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, The University of Hong Kong and Hong Kong Baptist University – Department of Accountancy and Law
Downloads 86 (486,454)
Citation 5

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Human Capital, Tax Planning, Tax Avoidance, Tax Risk

Corporate In-house Tax Departments

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Xia Chen, Qiang Cheng, Travis Chow and Yanju Liu
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, The University of Hong Kong and Hong Kong Baptist University – Department of Accountancy and Law

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Tax Department, Tax Planning, Tax Compliance, Tax Avoidance, Tax Risk

23.

CEO Contractual Protection and Debt Contracting

Journal of Business Finance & Accounting, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2023-155
Number of pages: 71 Posted: 08 Dec 2022
Xia Chen, Qiang Cheng, Alvis K. Lo and Xin Wang
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Boston College and The University of Hong Kong
Downloads 66 (559,979)

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CEO employment agreement, CEO severance pay agreement, debt contracting

24.

Short Interest and Corporate Investment: Evidence from Supply Chain Partners

Contemporary Accounting Research, Forthcoming
Posted: 12 Mar 2022
Xia Chen, Guojin Gong and Shuqing Luo
Singapore Management University - School of Accountancy, University of Connecticut and University of Hong Kong

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short interest, corporate investment, supply chain partners