Xia Chen

Singapore Management University

Associate Professor of Accounting

60 Stamford Rd.

Singapore 178900

Singapore

SCHOLARLY PAPERS

17

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Top 1,745

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321

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Scholarly Papers (17)

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
University of Texas at Austin - Red McCombs School of Business, Singapore Management University, Singapore Management University and University of California-Irvine
Downloads 2,128 (6,316)

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family firm, tax aggressiveness, entrenchment

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
Univeristy of San Diego - School of Business, Singapore Management University and Singapore Management University
Downloads 1,500 (11,121)

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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
Univeristy of San Diego - School of Business, Singapore Management University and Singapore Management University

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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 and Singapore Management University
Downloads 1,334 (13,673)

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

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 and Singapore Management University
Downloads 1,119 (17,570)

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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 and Singapore Management University

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Financial analysts, institutional trading, stock recommendations

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 and Singapore Management University
Downloads 1,104 (17,937)

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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 and Singapore Management University

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

6.

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
Downloads 1,042 (19,912)

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

7.

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, University of Texas at Dallas - School of Management and Singapore Management University
Downloads 756 (31,569)

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Agency problems, family firms, CEO turnover, firm valuation

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, Singapore Management University and Boston College
Downloads 417 (67,287)

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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, Singapore Management University and Boston College
Downloads 328 (89,254)

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earnings restatements, external financing, financial constraint

9.

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 and Singapore Management University
Downloads 699 (35,082)

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

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
Singapore Management University, Singapore Management University, Boston College and The University of Hong Kong
Downloads 365 (78,849)

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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
Singapore Management University, Singapore Management University, Boston College and The University of Hong Kong
Downloads 299 (98,875)

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Employment agreement; Severance pay agreement; Managerial short-termism

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, Singapore Management University and Boston College
Downloads 368 (78,078)

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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, Singapore Management University and Boston College
Downloads 258 (115,723)

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accounting restatements, information content of earnings, accounting irregularities

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, Singapore Management University and University of British Columbia (UBC) - Sauder School of Business
Downloads 625 (40,164)

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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, Singapore Management University 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, Singapore Management University and The University of Hong Kong
Downloads 408 (69,762)

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earnings management, corporate governance, board independence, information environment

14.

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 and Singapore Management University
Downloads 396 (72,302)

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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 and Singapore Management University
Downloads 256 (116,658)

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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 and Singapore Management University
Downloads 135 (209,873)

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Family firms, conservatism, family ownership, family control

16.

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, Singapore Management University and University of Texas at Dallas - School of Management
Downloads 272 (110,060)

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family firms, CEO turnover, agency problems, family monitoring

17.

Short Sellers and Long-Run Management Forecasts

Contemporary Accounting Research, Forthcoming
Number of pages: 57 Posted: 24 Jun 2019
Xia Chen, Qiang Cheng, Ting Luo and Heng Yue
Singapore Management University, Singapore Management University, Tsinghua University and Singapore Management University - School of Accountancy
Downloads 2

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Short Sales; Corporate Disclosures; Management Forecasts

Other Papers (1)

Total Downloads: 0    Citations: 0
1.

Corporate In-House Human Capital Tax Investments

Singapore Management University School of Accountancy Research Paper No. 2016-41
Posted: 11 Dec 2015 Last Revised: 08 Aug 2018
Singapore Management University, Singapore Management University, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

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Human Capital, Tax Planning, Tax Avoidance, Tax Risk