Lucy Huajing Chen

Villanova University

Associate Professor

United States

SCHOLARLY PAPERS

18

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7

CROSSREF CITATIONS

24

Scholarly Papers (18)

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 1,845 (13,125)
Citation 9

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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 1,498 (18,088)
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 390 (109,201)

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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 344 (125,543)
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 343 (125,982)
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 192 (223,126)

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mergers and acquisitions; accounting conservatism; acquisition gains

7.

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 113 (339,729)

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eliminating the reconciliation, IFRS, cost of debt

8.

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 85 (407,897)

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

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 47 (547,723)

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

10.

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

11.

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

12.

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

13.

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

14.

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

15.

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

16.

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

17.

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

18.

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