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Feng Chen

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6

Canada

  • University of Toronto - Rotman School of Management

SCHOLARLY PAPERS

19

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8,114

CITATIONS
Rank 11,367

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Top 11,367

in Total Papers Citations

36

Scholarly Papers (19)

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1.

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Downloads 2,255 ( 4,453)
Citation 14

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Number of pages: 55 Posted: 07 Jul 2010 Last Revised: 03 Nov 2010
Feng Chen, Ole-Kristian Hope, Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 1,630 (7,693)
Citation 14

Abstract:

Investment Efficiency, Under- and Over-Investment, Financial Reporting Quality, Private Firms, Emerging Markets, Financing Sources, Tax Incentives

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Accounting Review, Forthcoming
Number of pages: 55 Posted: 11 Dec 2010
Feng Chen, Ole-Kristian Hope, Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 625 (32,806)
Citation 14

Abstract:

Investment Efficiency, Under- and Overinvestment, Financial Reporting Quality, Private Firms, Emerging Markets, Financing Sources, Tax Incentives

2.

Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate

Number of pages: 45 Posted: 25 Aug 1998 Last Revised: 14 Sep 2010
Feng Chen, Arthur G. Kraft and Ira S. Weiss
University of Toronto - Rotman School of Management, City University London - Cass Business School and University of Chicago - Graduate School of Business
Downloads 1,250 (11,118)
Citation 1

Abstract:

Mutual funds, capital gains, tax planning, income shifting, tax overhang

3.

Accounting Conservatism and Performance Covenants: A Signaling Approach

Downloads 830 ( 22,390)

Accounting Conservatism and Performance Covenants: A Signaling Approach

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 54 Posted: 29 Aug 2009 Last Revised: 09 Aug 2014
Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 830 (22,023)

Abstract:

Information asymmetry; accounting conservatism; performance covenants; signaling; wealth appropriation

Accounting Conservatism and Performance Covenants: A Signaling Approach

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 1538660
Posted: 08 Jul 2015 Last Revised: 21 Jan 2016
Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management

Abstract:

Accounting Conservatism, Performance Covenants, Signaling, Wealth Appropriation

4.

Earnings Opacity and Closed-End Country Fund Discounts

Number of pages: 48 Posted: 28 Jul 2012 Last Revised: 12 Feb 2016
Feng Chen, Ole-Kristian Hope, Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 424 (45,811)
Citation 1

Abstract:

Closed-end country funds, fund discounts, earnings opacity, information acquisition and processing, international

5.

Did Adoption of Forward-Looking Valuation Methods Improve Valuation Accuracy in Shareholder Litigation?

Journal of Accounting, Auditing and Finance, Vol. 22, No. 4, pp. 573-598, Fall 2007
Number of pages: 33 Posted: 20 Jun 2006 Last Revised: 06 Nov 2007
Feng Chen, Kenton K. Yee and Yong Keun Yoo
University of Toronto - Rotman School of Management, Mellon Capital Management and Korea University Business School
Downloads 398 (57,498)
Citation 3

Abstract:

equity valuation, earnings forecasts, Delaware, shareholder litigation

6.

Implied Cost of Equity Capital in Earnings-Based Valuation: International Evidence

Accounting and Business Research, Vol. 34, No. 4, pp. 323-344, 2004
Number of pages: 43 Posted: 19 Jul 2004 Last Revised: 07 Dec 2009
Feng Chen, Bjorn Jorgensen and Yong Keun Yoo
University of Toronto - Rotman School of Management, London School of Economics & Political Science (LSE) - Department of Accounting and Korea University Business School
Downloads 340 (59,822)
Citation 13

Abstract:

Accounting-based valuation, Clean surplus, Cost of capital, International

7.

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence

Downloads 261 ( 95,506)
Citation 1

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence

Journal of Accounting Research, Forthcoming
Number of pages: 50 Posted: 28 Aug 2015 Last Revised: 03 Oct 2015
Feng Chen, Songlan (Stella) Peng, Shuang Xue, Zhifeng Yang and Feiteng Ye
University of Toronto - Rotman School of Management, York University, Shanghai University of Finance and Economics, City University of Hong Kong and Shanghai Lixin University of Commerce
Downloads 261 (95,020)
Citation 1

Abstract:

Opinion Shopping; Partner Switch; Audit Quality; Individual Auditor

Do Audit Clients Successfully Engage in Opinion Shopping? Partner-Level Evidence

Journal of Accounting Research, Vol. 54, No. 1, 2016, Rotman School of Management Working Paper No. 2796755
Posted: 19 Jun 2016
Feng Chen, Songlan (Stella) Peng, Shuang Xue, Zhifeng Yang and Feiteng Ye
University of Toronto - Rotman School of Management, York University, Shanghai University of Finance and Economics, City University of Hong Kong and Shanghai Lixin University of Commerce

Abstract:

opinion shopping; partner switch; audit quality; individual auditor

8.

Auditor Experience and the Timeliness of Litigation Loss Contingency Disclosures

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 2179148
Number of pages: 36 Posted: 21 Nov 2012 Last Revised: 13 Jun 2017
Feng Chen, Yu Hou, Gordon D. Richardson and Minlei Ye
University of Toronto - Rotman School of Management, Queen's University - Smith School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 248 (74,431)

Abstract:

Litigation Loss Contingency Disclosures, Auditor Industry Specialization, Litigation Experience

9.

Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events

Rotman School of Management Working Paper No. 2552173
Number of pages: 65 Posted: 20 Jan 2015 Last Revised: 13 Aug 2016
Feng Chen, Ole-Kristian Hope, Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 240 (51,868)

Abstract:

Political uncertainty, National elections, Flight to quality, Financial reporting quality, International mutual funds

10.

Strategic Disclosures of Litigation Loss Contingencies When Customer–Supplier Relationships Are at Risk

The Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2310382
Number of pages: 64 Posted: 16 Aug 2013 Last Revised: 05 Jun 2017
Ling Cen, Feng Chen, Yu Hou and Gordon D. Richardson
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Queen's University - Smith School of Business and University of Toronto - Rotman School of Management
Downloads 228 (56,639)

Abstract:

Customer-Supplier Relationships; Litigation Loss Contingency Disclosures; Proprietary Costs

11.

Are Delaware Firms Oranges? Fundamental Attributes and the Delaware Effect

1st Annual Conference on Empirical Legal Studies Paper
Number of pages: 34 Posted: 05 Jul 2006
Feng Chen, Kenton K. Yee and Yong Keun Yoo
University of Toronto - Rotman School of Management, Mellon Capital Management and Korea University Business School
Downloads 183 (130,858)
Citation 2

Abstract:

corporate law and finance, analysts' forecasts, accounting bias

12.

The Predictive Role of Analyst Coverage Intensity: Evidence from Cross-Listing in the U.S.

Downloads 178 (139,046)

The Predictive Role of Analyst Coverage Intensity: Evidence from Cross-Listing in the U.S.

Number of pages: 39 Posted: 11 Sep 2008
Feng Chen, Ira S. Weiss and Lin Zheng
University of Toronto - Rotman School of Management, University of Chicago - Graduate School of Business and Mercer University-Atlanta
Downloads 178 (138,964)
Citation 1

Abstract:

Analysts' selective coverage, cross-listed firms, legal institutions, earnings quality

The Predictive Role of Analyst Coverage Intensity: Evidence from Cross-Listing in the U.S.

Journal of Contemporary Accounting and Economics, Vol. 3, No. 1, pp. 34-57, June 2007
Posted: 08 Oct 2006 Last Revised: 07 Sep 2008
Feng Chen, Ira S. Weiss and Lin Zheng
University of Toronto - Rotman School of Management, University of Chicago - Graduate School of Business and Georgia College & State University

Abstract:

Analysts' selective coverage, cross-listed firms, legal institutions, earnings quality

13.

Robustness of Judicial Decisions to Valuation-Method Innovation: An Exploratory Empirical Study

Downloads 135 (175,962)

Robustness of Judicial Decisions to Valuation-Method Innovation: An Exploratory Empirical Study

Journal of Business, Finance, and Accounting, Forthcoming
Number of pages: 35 Posted: 06 Dec 2009 Last Revised: 14 Dec 2009
Feng Chen, Kenton K. Yee and Yong Keun Yoo
University of Toronto - Rotman School of Management, Mellon Capital Management and Korea University Business School
Downloads 132 (179,732)

Abstract:

judicial valuation, shareholder litigation, law and finance

Robustness of Judicial Decisions to Valuation-Method Innovation: An Exploratory Empirical Study

Journal of Business Finance & Accounting, Vol. 37, Issue 9-10, pp. 1094-1114, 2010
Number of pages: 21 Posted: 01 Jan 2011
Feng Chen, Kenton K. Yee and Yong Keun Yoo
University of Toronto - Rotman School of Management, Mellon Capital Management and Korea University Business School
Downloads 3 (550,501)

Abstract:

judicial valuation, shareholder litigation, law and finance

14.

Voluntary Adoption of More Stringent Governance Policy on Audit Committees: Theory and Empirical Evidence

The Accounting Review, Forthcoming
Number of pages: 53 Posted: 08 Jan 2010 Last Revised: 19 Jun 2013
Feng Chen and Yue Li
University of Toronto - Rotman School of Management and University of Toronto - Joseph Rotman School of Management
Downloads 97 (193,000)

Abstract:

Audit committees, voluntary compliance, compliance costs, Tobin’s Q, investment efficiency

15.

Auditor Conservatism and Banks’ Measurement Uncertainty during the Financial Crisis

International Journal of Auditing, Forthcoming
Number of pages: 38 Posted: 10 Jan 2010 Last Revised: 21 Jan 2016
Feng Chen, Kevin C. K. Lam, Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 73 (191,777)

Abstract:

Auditor conservatism; discretionary loan loss provision; asset measurement uncertainty; audit fees

16.

Information Environment, Dividend Changes, and Signaling: Evidence from ADR Firms

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 19 Oct 2006 Last Revised: 22 Jan 2016
Raj Aggarwal, Jian Cao and Feng Chen
University of Akron, Florida Atlantic University and University of Toronto - Rotman School of Management
Downloads 51 (279,047)

Abstract:

ADR Firms, Dividend Sgnaling, Earnings, Information Environment

17.

Late for a Very Important Date: Financial Reporting and Audit Implications of Late 10-K Filings

Review of Accounting Studies, Forthcoming
Number of pages: 52 Posted: 17 Jan 2012 Last Revised: 07 Jun 2016
Jian Cao, Feng Chen and Julia L. Higgs
Florida Atlantic University, University of Toronto - Rotman School of Management and Florida Atlantic University - School of Accounting
Downloads 30 (218,724)

Abstract:

Restatements, Office size, Late SEC filings, Financial reporting quality, Big 4 auditors, Accruals

18.

Universal Demand Laws and the Monitoring Demand for Accounting Conservatism

Number of pages: 57 Posted: 04 May 2017 Last Revised: 06 May 2017
Feng Chen, Qingyuan Li and Li Xu
University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and Washington State University, Vancouver
Downloads 0 (272,467)

Abstract:

Derivative Lawsuits; Universal Demand Laws; Conditional Conservatism; Monitoring Demand

19.

Auditor Conservatism and Banks' Measurement Uncertainty During the Financial Crisis

International Journal of Auditing, Vol. 20, Issue 1, pp. 52-65, 2016
Number of pages: 14 Posted: 11 Feb 2016
Feng Chen, Kevin C. K. Lam, Wally Smieliauskas and Minlei Ye
University of Toronto - Rotman School of Management, Hang Seng Management College, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 0 (553,501)

Abstract:

Auditor conservatism, discretionary loan loss provision, audit fees, asset measurement uncertainty

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