Lucy Huajing Chen

Villanova University - Accountancy

John M. Cooney Endowed Professor in Accounting

United States

  • Villanova University - Accountancy

    • Email
    • Tel: 610-519-6321
SCHOLARLY PAPERS

22

DOWNLOADS
Rank 18,782

SSRN RANKINGS

Top 18,782

in Total Papers Downloads

5,625

TOTAL CITATIONS
Rank 32,747

SSRN RANKINGS

Top 32,747

in Total Papers Citations

46

Scholarly Papers (22)

Actions:
Email selected abstracts
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 - Accountancy, Weber State University (WSU) - Goddard School of Business and Economics, Sungkyunkwan University and Lehigh University
Downloads 1,969 (17,666)
Citation 10

Abstract:

Loading...

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
Steven Balsam, Lucy Huajing Chen and Srinivasan Sankaraguruswamy
Temple University - Department of Accounting, Villanova University - Accountancy and National University of Singapore (NUS) - Department of Accounting
Downloads 1,610 (24,134)
Citation 22

Abstract:

Loading...

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 - Accountancy and Lehigh University
Downloads 416 (148,697)

Abstract:

Loading...

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 - Accountancy and Lehigh University
Downloads 400 (155,515)
Citation 13

Abstract:

Loading...

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 - Accountancy
Downloads 387 (161,389)
Citation 1

Abstract:

Loading...

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 - Accountancy, Saint Louis University - Department of Accounting and Saint Louis University
Downloads 358 (175,846)

Abstract:

Loading...

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
Lucy Huajing Chen, Saiying Deng, Parveen P. Gupta and Heibatollah Sami
Villanova University - Accountancy, Kent State University, Lehigh University - Department of Accounting and Lehigh University
Downloads 147 (415,841)

Abstract:

Loading...

eliminating the reconciliation, IFRS, cost of debt

8.

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 - Accountancy
Downloads 113 (510,593)

Abstract:

Loading...

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

9.

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 - Accountancy, Drexel University and CUNY Queens College
Downloads 102 (550,279)

Abstract:

Loading...

Religious CEO, Earnings informativeness, Earnings conservatism, Cash flows

10.

Are Acquirers' Fairness Opinions Really Fair? Evidence from Subsequent Goodwill Impairments

Number of pages: 57 Posted: 18 Feb 2025
John L. Campbell, Masoud Azizkhani, Lucy Huajing Chen and Heibatollah Sami
University of Georgia - J.M. Tull School of Accounting, Tasmanian Audit Office, Villanova University - Accountancy and Lehigh University
Downloads 90 (596,768)

Abstract:

Loading...

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

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

Number of pages: 67 Posted: 02 Mar 2023 Last Revised: 18 Dec 2024
Jennifer Lynne M. Altamuro, Lucy Huajing Chen and Yiwen Li
Villanova University - Accountancy, Villanova University - Accountancy and Villanova University
Downloads 31 (977,758)

Abstract:

Loading...

lease; comparability; regulation; IFRS

12.

Are U.S. GAAP-based and IFRS-based accounting amounts more comparable after the revised lease standards? Evidence from ASC 842 and IFRS 16

Review of Accounting Studies, Forthcoming
Number of pages: 2
Yiwen Li, Lucy Huajing Chen and Jennifer Lynne M. Altamuro
Villanova University, Villanova University - Accountancy and Villanova University - Accountancy
Downloads 2

Abstract:

Loading...

lease, comparability, regulation, IFRS

13.

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 - Accountancy, Saint Louis University - Department of Accounting and Saint Louis University - Department of Accounting

Abstract:

Loading...

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

14.

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
Lucy Huajing Chen, Saiying Deng, Parveen P. Gupta and Heibatollah Sami
Villanova University - Accountancy, Kent State University, Lehigh University - Department of Accounting and Lehigh University

Abstract:

Loading...

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

15.

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

Journal of Contemporary Accounting and Economics, Forthcoming
Posted: 01 Dec 2014
Lucy Huajing Chen, Saiying Deng, Parveen P. Gupta and Heibatollah Sami
Villanova University - Accountancy, Kent State University, Lehigh University - Department of Accounting and Lehigh University

Abstract:

Loading...

Eliminating the reconciliation; IFRS; information asymmetry

16.

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 - Accountancy, Temple University - Department of Accounting and Lehigh University

Abstract:

Loading...

Goodwill impairment; SFAS 142; Forecast accuracy; Forecast dispersion

17.

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 - Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

Abstract:

Loading...

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

18.

Auditor Attestation Under SOX Section 404 and Earnings Informativeness

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 11 Nov 2012
Lucy Huajing Chen, Jayanthi Krishnan, Heibatollah Sami and Haiyan Zhou
Villanova University - Accountancy, Temple University - Department of Accounting, Lehigh University and University of Texas - Pan American

Abstract:

Loading...

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

19.

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 - Accountancy and Lehigh University

Abstract:

Loading...

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

20.

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 - Accountancy and Lehigh University

Abstract:

Loading...

earnings reconciliation, IFRS, trading volume reaction

21.

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 - Accountancy and Lehigh University

Abstract:

Loading...

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

22.

Using IFRS or US GAAP in the United States: The Case of Audit Fees

Number of pages: 2
Lucy Huajing Chen and Inder K. Khurana
Villanova University - Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 0

Abstract:

Loading...