Tai-Yuan CHEN

Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology

Professor of Accounting

Clear Water Bay

Kowloon

Hong Kong

SCHOLARLY PAPERS

13

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8,361

SSRN CITATIONS
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Top 4,325

in Total Papers Citations

300

CROSSREF CITATIONS

119

Scholarly Papers (13)

1.
Downloads 2,345 (11,950)
Citation 121

Corporate Disclosures by Family Firms

Number of pages: 69 Posted: 27 Apr 2006
Ashiq Ali, Tai-Yuan CHEN and Suresh Radhakrishnan
University of Texas at Dallas - Naveen Jindal School of Management, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and JSOM, University of Texas at Dallas
Downloads 1,397 (26,211)
Citation 62

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corporate disclosures, family firms, agency problems, earnings quality, management forecasts

Corporate Disclosures by Family Firms

Journal of Accounting and Economics, Forthcoming
Number of pages: 73 Posted: 15 Feb 2007
Ashiq Ali, Tai-Yuan CHEN and Suresh Radhakrishnan
University of Texas at Dallas - Naveen Jindal School of Management, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and JSOM, University of Texas at Dallas
Downloads 948 (45,841)
Citation 41

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U.S. family firms, Corporate disclosure, Earnings quality, Corporate governance disclosure, Management forecasts

2.

Substitution between Real and Accruals-Based Earnings Management after Voluntary Adoption of Compensation Clawback Provisions

Accounting Review, Forthcoming
Number of pages: 47 Posted: 13 Jun 2014
The University of Hong Kong, Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and City University of Hong Kong
Downloads 1,185 (33,918)
Citation 26

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clawback provisions; real transactions management; accruals management

3.

The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior

Journal of Accounting and Economics, Forthcoming
Number of pages: 50 Posted: 29 Nov 2011 Last Revised: 02 May 2012
The University of Hong Kong, Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and City University of Hong Kong
Downloads 952 (46,283)
Citation 38

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Dodd-Frank Act, clawbacks, restatements

4.

The Role of Manufacturing Practices in Mediating the Impact of Activity-Based Costing on Plant Performance

Accounting, Organizations and Society, Forthcoming
Number of pages: 39 Posted: 19 Sep 2007
Rajiv D. Banker, Tai-Yuan CHEN and Indranil Bardhan
Temple University - Department of Accounting, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology and University of Texas at Dallas
Downloads 868 (52,597)
Citation 5

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Activity-based costing, World-class manufacturing, Plant performance, Mediation

5.

The Effect of Mandatory IFRS Adoption on Bank Loan Contracting

Number of pages: 51 Posted: 09 Oct 2012 Last Revised: 05 Mar 2013
Tai-Yuan CHEN, Chen-lung Chin, Shiheng Wang and Chun Yao
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, National Chengchi University (NCCU) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and National Chengchi University (NCCU)
Downloads 810 (57,705)
Citation 10

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mandatory IFRS adoption, loan contracting, accounting quality

6.
Downloads 769 (61,953)
Citation 10

Transparency and Financing Choices of Family Firms

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 57 Posted: 29 Nov 2012 Last Revised: 06 Jan 2016
Tai-Yuan CHEN, Sudipto Dasgupta and Yangxin Yu
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Chinese University of Hong Kong, ABFER, CEPR, and ECGI and City University of Hong Kong
Downloads 404 (135,778)

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family firms, capital structure, corporate transparency, debt maturity

Transparency and Financing Choices of Family Firms

Number of pages: 56 Posted: 26 Jul 2010
Tai-Yuan CHEN, Sudipto Dasgupta and Yangxin Yu
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Chinese University of Hong Kong, ABFER, CEPR, and ECGI and City University of Hong Kong
Downloads 365 (152,436)
Citation 6

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Family firms, Transparency, Debt Maturity, Capital Structure

7.

Reexamining the Relation Between Audit and Non-Audit Fees: Dealing with Weak Instruments in Two-Stage Least Squares Estimation

Number of pages: 37 Posted: 24 Jul 2010
The University of Hong Kong, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, University of Texas at Dallas - Department of Accounting & Information Management and JSOM, University of Texas at Dallas
Downloads 388 (143,522)
Citation 5

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Audit and non-audit fees, Two stage least squares, weak instruments

8.

The Effects of Financial Reporting on Bank Loan Contracting in Global Markets: Evidence from Mandatory IFRS Adoption

Journal of International Accounting Research, Forthcoming
Number of pages: 59 Posted: 19 Oct 2015
Tai-Yuan CHEN, Chen-lung Chin, Shiheng Wang and Chun Yao
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, National Chengchi University (NCCU) - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and National Chengchi University (NCCU)
Downloads 327 (172,999)
Citation 1

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Information asymmetry; accounting quality; mandatory IFRS adoption; bank loan contracts

9.

Enforceability of Non-Compete Covenants, Discretionary Investments, and Financial Reporting Practices: Evidence from a Natural Experiment

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 50 Posted: 20 Jul 2017
Tai-Yuan CHEN, Guochang Zhang and Yi Zhou
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, University of Hong Kong and Fudan University
Downloads 318 (178,131)
Citation 2

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Contract enforceability; Non-compete covenants; Discretionary investment; Financial reporting

Auditors Under Fire: The Association between Audit Errors and the Career Setbacks of Individual Auditors

Number of pages: 61 Posted: 09 Aug 2021
Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Shanghai University of Finance and Economics and Fudan University - School of Management
Downloads 233 (243,123)
Citation 6

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Audit errors; individual auditors; financial misstatement;

Auditors Under Fire: The Association Between Audit Errors and the Career Setbacks of Individual Auditors

Journal of Accounting Research, Volume 60, Issue 3, 2022, HKUST Business School Research Paper No. 2022-084
Posted: 11 Oct 2022 Last Revised: 13 Dec 2022
Hong Kong University of Science and Technology, Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Shanghai University of Finance and Economics and Fudan University - School of Management

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audit failures, audit firm management, audit opinions, audit quality, auditing market, auditor incentives, auditor punishment, financial restatements

Uneven Regulatory Playing Field and Bank Transparency Abroad

HKUST IEMS Thought Leadership Brief No. 37
Number of pages: 4 Posted: 03 Mar 2020 Last Revised: 07 Aug 2021
Tai-Yuan CHEN
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology
Downloads 51 (724,800)

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China, Financial Development, Firms

Uneven Regulatory Playing Field and Bank Transparency Abroad

Journal of International Business Studies, HKUST Business School Research Paper No. 2021-041
Number of pages: 55 Posted: 23 Nov 2021 Last Revised: 05 Jan 2022
Tai-Yuan CHEN, Yi-Chun Chen and Mingyi Hung
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, City University of Hong Kong (CityU) and Hong Kong University of Science & Technology (HKUST)
Downloads 51 (724,800)
Citation 1

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Transparency Within and Among MNEs and National States, Agency Theory, Multinational Corporations (MNCs) and Enterprises (MNEs), Headquarters-Subsidiary Roles and Relations

12.

Restrictions on Managerial Outside Job Opportunities and Corporate Tax Policy: Evidence from a Natural Experiment

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 51 Posted: 20 Jul 2021
Tai-Yuan CHEN, Zhihong Chen and Yongbo Li
Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology, Hong Kong University of Science and Technology and Shenzhen Audencia Financial Technology Institute
Downloads 64 (636,931)
Citation 1

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Inevitable disclosure doctrine; outside job opportunities; tax avoidance; tax risk; firm value

13.

The Effects of Firm-Initiated Clawback Provisions on Bank Loan Contracting

Journal of Financial Economics (JFE), Forthcoming
Posted: 23 Jun 2013
Lilian H. Chan, Kevin C. W. Chen and Tai-Yuan CHEN
The University of Hong Kong, Hong Kong University of Science and Technology and Department of Accounting, HKUST Business School, Hong Kong University of Science & Technology

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Voluntary Clawbacks, Bank Loans, Information Uncertainty, financial covenants