Feng Chen

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

  • University of Toronto - Rotman School of Management

SCHOLARLY PAPERS

28

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Top 3,757

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238

Scholarly Papers (28)

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1.

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

Downloads 4,173 ( 5,422)
Citation 103

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 2,100 (16,038)
Citation 98

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

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 2,073 (16,341)
Citation 5

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Investment Efficiency, Under- and Over-Investment, 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, Ira S. Weiss and Ira S. Weiss
University of Toronto - Rotman School of Management, City University London - Cass Business School and University of Chicago - Graduate School of BusinessColumbia Business School - Department of Accounting
Downloads 1,463 (28,587)

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

3.

Accounting Conservatism and Performance Covenants: A Signaling Approach

Downloads 1,087 (44,126)
Citation 8

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 976 (50,516)
Citation 7

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

Accounting Conservatism and Performance Covenants: A Signaling Approach

Contemporary Accounting Research (2016) 33 (3): 961-988, Rotman School of Management Working Paper No. 1538660
Number of pages: 49 Posted: 08 Jul 2015 Last Revised: 06 Feb 2018
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 111 (536,983)
Citation 1

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Accounting Conservatism, Performance Covenants, Signaling, Wealth Appropriation

4.

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: 01 Jul 2017
Ling Cen, Feng Chen, Yu Hou and Gordon D. Richardson
The Chinese University of Hong Kong, University of Toronto - Rotman School of Management, Queen's University - Smith School of Business and University of Toronto - Rotman School of Management
Downloads 1,074 (44,867)
Citation 41

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

5.

Opinion Shopping through Same-Firm Audit Office Switches

Number of pages: 60 Posted: 17 Jan 2017 Last Revised: 21 Jun 2019
Feng Chen, Jere R. Francis and Yu Hou
University of Toronto - Rotman School of Management, University of Missouri and Queen's University - Smith School of Business
Downloads 813 (65,983)

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Informationally motivated opinion shopping; Going concern audit opinions; Audit office switches; Type I and Type II errors

6.

Universal Demand Laws and the Monitoring Device Role of Accounting Conservatism

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 63 Posted: 04 May 2017 Last Revised: 16 Mar 2019
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 810 (66,298)
Citation 7

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

7.

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: 66 Posted: 20 Jan 2015 Last Revised: 05 Nov 2017
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 734 (75,508)
Citation 8

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

8.

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 582 (101,540)
Citation 8

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

9.

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
Downloads 560 (106,536)
Citation 2

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Litigation Loss Contingency Disclosures, Auditor Industry Specialization, Litigation Experience

10.

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, Copenhagen Business School - Department of Accounting and Korea University Business School
Downloads 557 (107,286)

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

11.

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

Downloads 497 (123,484)
Citation 15

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, State University of New York (SUNY), Stony Brook and Shanghai Lixin University of Commerce
Downloads 497 (121,932)
Citation 15

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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, State University of New York (SUNY), Stony Brook and Shanghai Lixin University of Commerce

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opinion shopping; partner switch; audit quality; individual auditor

12.

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, Independent and Korea University Business School
Downloads 468 (132,767)

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equity valuation, earnings forecasts, Delaware, shareholder litigation

13.

Chilling Effects of Patent Trolls

Number of pages: 53 Posted: 12 Dec 2019 Last Revised: 24 Aug 2021
Feng Chen, Yu Hou, Jiaping Qiu and Gordon Richardson
University of Toronto - Rotman School of Management, Queen's University - Smith School of Business, Shanghai University of Finance and Economics and University of Toronto
Downloads 370 (173,979)
Citation 6

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Peer losses; Innovation response; Patent-infringement litigation; Non-practicing entities; Technology peers

14.

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 250 (263,335)
Citation 5

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

15.

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

Downloads 229 (287,163)

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, Ira S. Weiss and Lin Zheng
University of Toronto - Rotman School of Management, University of Chicago - Graduate School of BusinessColumbia Business School - Department of Accounting and Mercer University-Atlanta
Downloads 229 (285,580)

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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, Ira S. Weiss and Lin Zheng
University of Toronto - Rotman School of Management, University of Chicago - Graduate School of BusinessColumbia Business School - Department of Accounting and Georgia College & State University

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

16.

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, Independent and Korea University Business School
Downloads 225 (291,999)
Citation 3

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corporate law and finance, analysts' forecasts, accounting bias

17.

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, Independent and Korea University Business School
Downloads 199 (328,043)

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judicial valuation, shareholder litigation, law and finance

18.

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, Raj Aggarwal, Jian Cao and Feng Chen
Kent State University Foundation, Florida Atlantic University and University of Toronto - Rotman School of Management
Downloads 183 (354,440)
Citation 3

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ADR Firms, Dividend Sgnaling, Earnings, Information Environment

19.

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 181 (357,856)
Citation 2

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

20.

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
Downloads 177 (364,925)
Citation 8

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

21.

Do Political Connection Disruptions Increase Labor Costs in a Government-Dominated Market? Evidence from Publicly Listed Companies in China

Journal of Corporate Finance, Forthcoming
Number of pages: 53 Posted: 17 Jan 2020
Chunyan Wei, Shiyang Hu and Feng Chen
Shanghai University of Finance and Economics, Chongqing University - School of Economics and Business Admininstration and University of Toronto - Rotman School of Management
Downloads 170 (378,338)
Citation 18

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Political Connection Disruptions; Labor Cost; Labor Productivity; Unemployment Risk; Skilled Labor Risk

22.

Real Effects of the Government Subsidy Accounting Change: Evidence from a Natural Experiment

Number of pages: 57 Posted: 10 Oct 2024 Last Revised: 03 Feb 2025
Feng Chen, Wei Shi, Chao Yan and Ziyi Zhang
University of Toronto - Rotman School of Management, Deakin University, Independent and The Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 154 (411,842)

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Government Subsidy Accounting, Real Effects, Operating Income, Overinvestment, Equity Misvaluation

23.

Do Investors Turn a Blind Eye to Risk-Factor Disclosures by State-Controlled Firms

Number of pages: 63 Posted: 11 Dec 2019 Last Revised: 22 Feb 2022
Feng Chen, Yi Yao and Mei Zhao
University of Toronto - Rotman School of Management, Nankai University - Business School and Nankai University - Business School
Downloads 140 (445,043)

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State control; State-controlled firms; Risk-factor disclosures; IPO underpricing

24.

Religiosity and Cross-Country Differences in Trade Credit Use

Accounting and Finance (Forthcoming), Kelley School of Business Research Paper No. 18-52
Number of pages: 43 Posted: 18 Jun 2018
Feng Chen, Xiaolin Chen, Weiqiang Tan, Weiqiang Tan and Lin Zheng
University of Toronto - Rotman School of Management, Jiujiang University, Education University of Hong KongThe Education University of Hong Kong and Indiana University - Kelley School of Business
Downloads 137 (452,736)

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Religiosity, Trade Credit Use, Cross-Country Differences, Creditor Rights, Social Trust

25.

Are There Externalities of Private Firm News Disclosure? Evidence from Public Firms' Investment. 

The Accounting Review, forthcoming.
Number of pages: 52 Posted: 07 Feb 2025 Last Revised: 20 Apr 2025
Feng Chen, Yi Ding, Xingqiang Du, Kevin Tseng and Xiaoqiao Wang
University of Toronto - Rotman School of Management, Chinese University of Hong Kong, Shenzhen, Xiamen University - Accounting Department, The Chinese University of Hong Kong (CUHK) - CUHK Business School and The Chinese University of Hong Kong, Shenzhen
Downloads 111 (555,719)

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Private firm news disclosure, Disclosure externality, Investment sensitivity JEL Classification: D80, Information Spillover

26.

Does the Use of Honorific Appellations in Audit Reports Connote Higher Financial Misstatement Risk? Evidence from China

Rotman School of Management Working Paper No. 3177200
Number of pages: 50 Posted: 24 May 2018
Feng Chen, Xingqiang Du, Shaojuan Lai and Mary L. Z. Ma
University of Toronto - Rotman School of Management, Xiamen University - Accounting Department, Xiamen University and York University
Downloads 102 (567,617)
Citation 1

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Honorific Appellations; Financial Misstatement Risk; Audit Reports; Sociolinguistics

27.

Lawyer CEOs and Strategic Disclosure of Litigation Loss Contingencies

Forthcoming at Abacus
Number of pages: 57 Posted: 20 Dec 2024
Feng Chen, Yu Hou, Gordon D. Richardson and Barbara Su
University of Toronto - Rotman School of Management, Queen's University - Smith School of Business, University of Toronto - Rotman School of Management and Temple University - Fox School of Business and Management
Downloads 47 (868,487)

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Disclosure Proprietary Costs, Lawyer CEOs, Litigation Loss Contingency Disclosures

28.

Do Staff Auditors’ Compensation Gaps with Audit Partners Affect Audit Quality? Evidence from a Natural Experiment

Rotman School of Management Working Paper No. 1538655
Posted: 19 Feb 2022
Feng Chen, Xingqiang Du, Wanfu Li and Jianguang Zeng
University of Toronto - Rotman School of Management, Xiamen University - Accounting Department, Nanjing University of Finance & Economics and Chongqing University

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Partner-staff Compensation Gaps, Staff Auditor Salaries, Audit Firm Profits, Audit Adjustments, Audit Quality