Lucy Huajing Chen

Villanova University

Associate Professor

United States

SCHOLARLY PAPERS

20

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Top 17,012

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5,359

SSRN CITATIONS
Rank 29,398

SSRN RANKINGS

Top 29,398

in Total Papers Citations

12

CROSSREF CITATIONS

24

Scholarly Papers (20)

1.

Accounting Conservatism, Earnings Persistence, and Pricing Multiples on Earnings

Accounting Horizons, Forthcoming
Number of pages: 51 Posted: 21 Feb 2007 Last Revised: 22 May 2014
Lucy Huajing Chen, David Folsom, Wonsun Paek and Heibatollah Sami
Villanova University, University of Texas at El Paso - Department of Accounting & Information Systems, Sungkyunkwan University and Lehigh University
Downloads 1,893 (16,029)
Citation 10

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Accounting conservatism; Conditional conservatism; Unconditional conservatism; Earnings persistence; Pricing multiples

2.

Earnings Management Prior to Stock Option Grants

Number of pages: 20 Posted: 21 May 2003
Temple University - Department of Accounting, Villanova University and National University of Singapore (NUS) - Department of Accounting
Downloads 1,543 (21,984)
Citation 22

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earnings management, discretionary accruals, stock option grants

3.

Trading Volume Reaction to the Earnings Reconciliation from IAS to U.S. Gaap on Form 20-F

Number of pages: 39 Posted: 09 May 2004
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University
Downloads 406 (131,002)

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Trading volume reaction, earnings reconciliation, Form 20-F, IAS

4.

Does the Use of Fairness Opinions Impair the Acquirers' Abnormal Returns? The Litigation Risk Effect

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 38 Posted: 14 Sep 2006
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University
Downloads 388 (137,832)
Citation 12

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Mergers and Acquisitions, Announcement Returns, Litigation Risk, Fairness Opinions, Corporate Governance

5.

Merger Abnormal Returns and the Use of Independent Fairness Opinions

Number of pages: 41 Posted: 09 Nov 2006
Lucy Huajing Chen
Villanova University
Downloads 374 (143,625)
Citation 1

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Mergers and acquisitions; Independent fairness opinions; Announcement returns; Corporate governance

6.

Target's Accounting Conservatism and the Gains from Acquisition

Number of pages: 48 Posted: 08 Apr 2020 Last Revised: 13 Jul 2022
Anwer S. Ahmed, Lucy Huajing Chen, Scott Duellman and Yan Sun
Texas A&M University - Mays Business School, Villanova University, Saint Louis University - Department of Accounting and Saint Louis University
Downloads 289 (189,377)
Citation 1

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mergers and acquisitions; accounting conservatism; acquisition gains

7.

Acquirers’ Use of Fairness Opinions and Subsequent Goodwill Impairments

Number of pages: 56 Posted: 10 Nov 2021 Last Revised: 31 May 2022
Masoud Azizkhani, Lucy Huajing Chen and Heibatollah Sami
Tasmanian Audit Office, Villanova University and Lehigh University
Downloads 190 (283,602)

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fairness opinion; goodwill impairment; mergers and acquisitions (M&As); disclosure

8.

The SEC's Elimination of 20-F Reconciliation and the Cost of Debt

CAAA Annual Conference 2013
Number of pages: 45 Posted: 11 Jan 2013
Villanova University, Kent State University, Lehigh University - Department of Accounting and Lehigh University
Downloads 136 (375,719)

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eliminating the reconciliation, IFRS, cost of debt

9.

Level 3 fair value transfers: The impact of oversight and incentives on the reclassification decision

Number of pages: 52 Posted: 06 May 2022
Jennifer Lynne M. Altamuro and Lucy Huajing Chen
Villanova University - Accountancy and Villanova University
Downloads 84 (527,645)

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fair value transfer, risk committee, capital management, earnings management, auditor

10.

Religious CEOS and Earnings Informativeness

Number of pages: 56 Posted: 21 Oct 2023
James Bierstaker, Lucy Huajing Chen, Johnny Lee and Tao Sun
Villanova University, Villanova University, Drexel University and CUNY Queens College
Downloads 56 (655,444)

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Religious CEO, Earnings informativeness, Earnings conservatism, Cash flows

11.

Are U.S. GAAP-Based and IFRS-Based Accounting Amounts more Comparable after the Revised Lease Standards? Evidence from ASC 842 and IFRS 16

Posted: 02 Mar 2023
Jennifer Lynne M. Altamuro, Lucy Huajing Chen and Yiwen Li
Villanova University - Accountancy, Villanova University and Villanova University

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lease; comparability; regulation; IFRS

12.

Targets’ Accounting Conservatism and the Gains from Acquisition

Contemporary Accounting Research, Forthcoming
Posted: 29 Aug 2022
Anwer S. Ahmed, Lucy Huajing Chen, Scott Duellman and Yan Sun
Texas A&M University - Mays Business School, Villanova University, Saint Louis University - Department of Accounting and Saint Louis University - Department of Accounting

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mergers and acquisitions, targets’ accounting conservatism, acquisition gains, deal premium, announcement returns, information uncertainty

13.

The Impact of Eliminating the 20-F Reconciliation on the Cost of Debt: An Exploratory Study

Journal of International Accounting Research Forthcoming
Posted: 07 Feb 2019
Villanova University, Kent State University, Lehigh University - Department of Accounting and Lehigh University

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20-F reconciliation; cost of debt; U.S. cross listing; IFRS; U.S. GAAP

14.

The SEC's Elimination of 20-F Reconciliation and Information Asymmetry

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 01 Dec 2014
Villanova University, Kent State University, Lehigh University - Department of Accounting and Lehigh University

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Eliminating the reconciliation; IFRS; information asymmetry

15.

Goodwill Impairment Charges and Analyst Forecast Properties

Accounting Horizons, Forthcoming, Fox School of Business Research Paper No. 14-034
Posted: 17 Sep 2014 Last Revised: 30 Dec 2016
Lucy Huajing Chen, Jayanthi Krishnan and Heibatollah Sami
Villanova University, Temple University - Department of Accounting and Lehigh University

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Goodwill impairment; SFAS 142; Forecast accuracy; Forecast dispersion

16.

The Impact of Eliminating the Form 20-F Reconciliation on Shareholder Wealth: Evidence from U.S. Cross-Listed Firms

Accounting Review, Forthcoming
Posted: 15 Jun 2014
Lucy Huajing Chen and Inder K. Khurana
Villanova University and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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earnings reconciliation; U.S. cross-listing; disclosure regulation; IFRS; Form 20-F reconciliation

17.

Auditor Attestation Under SOX Section 404 and Earnings Informativeness

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 11 Nov 2012
Villanova University, Temple University - Department of Accounting, Lehigh University and University of Texas - Pan American

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Internal Control, Earnings Informativeness, Sarbanes-Oxley, Section 404, Section 302

18.

The Impact of Firm Characteristics on Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP

Contemporary Accounting Research, Forthcoming
Posted: 26 Mar 2012
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University

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Earnings reconciliation, Trading volume reaction, Institutional ownership, First-time IFRS user

19.

Trading Volume Reaction to the Earnings Reconciliation from IFRS to U.S. GAAP: Further Evidence

Posted: 24 Apr 2009
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University

Abstract:

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earnings reconciliation, IFRS, trading volume reaction

20.

Trading Volume Reaction to the Earnings Reconciliation from IAS to U.S. GAAP

Contemporary Accounting Research, Forthcoming
Posted: 06 Jun 2007
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University

Abstract:

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Trading volume reaction, Earnings reconciliation, Form 20-F, IAS