Feng Chen

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

SCHOLARLY PAPERS

25

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CITATIONS
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62

Scholarly Papers (25)

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
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 1,784 (8,446)
Citation 34

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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
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 1,043 (19,631)
Citation 54

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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 1,369 (13,232)

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

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
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 882 (25,190)
Citation 5

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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
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 17 (552,392)

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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
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 684 (36,388)
Citation 3

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

5.

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
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 583 (44,990)
Citation 1

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

6.

Earnings Opacity and Closed-End Country Fund Discounts

Number of pages: 48 Posted: 28 Jul 2012 Last Revised: 12 Feb 2016
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 519 (52,173)
Citation 2

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

7.

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
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 452 (62,026)
Citation 1

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Litigation Loss Contingency Disclosures, Auditor Industry Specialization, Litigation Experience

8.

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
University of Toronto - Rotman School of Management, London School of Economics & Political Science (LSE) - Department of Accounting and Finance and Korea University Business School
Downloads 426 (66,636)
Citation 12

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

9.

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 423 (67,193)
Citation 1

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

10.

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 413 (69,166)
Citation 5

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equity valuation, earnings forecasts, Delaware, shareholder litigation

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
University of Toronto - Rotman School of Management, York University, Shanghai University of Finance and Economics, Stony Brook University and Shanghai Lixin University of Commerce
Downloads 329 (89,419)
Citation 19

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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
University of Toronto - Rotman School of Management, York University, Shanghai University of Finance and Economics, Stony Brook University and Shanghai Lixin University of Commerce

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opinion shopping; partner switch; audit quality; individual auditor

12.

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, Maastricht University and Queen's University - Smith School of Business
Downloads 257 (117,326)

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

13.

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 196 (152,897)
Citation 2

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corporate law and finance, analysts' forecasts, accounting bias

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 195 (153,504)
Citation 5

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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 and Lin Zheng
University of Toronto - Rotman School of Management, University of Chicago - Graduate School of Business and Georgia College & State University

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

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 135 (210,962)
Citation 1

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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 (650,106)
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judicial valuation, shareholder litigation, law and finance

16.

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 131 (215,527)
Citation 1

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

17.

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
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 131 (215,527)
Citation 2

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

18.

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 129 (218,078)
Citation 3

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

19.

Does Severe Air Pollution Affect Audit Judgment?: Evidence From China

Number of pages: 44 Posted: 18 Aug 2018
Feng Chen, Xiaofeng Peng and Jianguang Zeng
University of Toronto - Rotman School of Management, University of Toledo - College of Business and Innovation and Chongqing University
Downloads 90 (280,390)

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Air Pollution, Modified Audit Opinions, Audit Fees, China

20.

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 87 (286,469)
Citation 2

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ADR Firms, Dividend Sgnaling, Earnings, Information Environment

21.

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
University of Toronto - Rotman School of Management, Xiamen University - Accounting Department, Xiamen University and York University
Downloads 34 (443,693)

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Honorific Appellations; Financial Misstatement Risk; Audit Reports; Sociolinguistics

22.

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
University of Toronto - Rotman School of Management, Jiujiang University, Hong Kong Baptist University and Indiana University - Kelley School of Business
Downloads 27 (476,530)

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

23.

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

Number of pages: 56 Posted: 27 Dec 2018 Last Revised: 22 Jul 2019
Feng Chen, Yi Yao and Mei Zhao
University of Toronto - Rotman School of Management, Nankai University - Business School and Nankai University - Business School
Downloads 26 (492,705)

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

24.

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

Number of pages: 60 Posted: 05 Mar 2019
Feng Chen, Yi Yao and Mei Zhao
University of Toronto - Rotman School of Management, Nankai University - Business School and Nankai University - Business School
Downloads 53

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

25.

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
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 (661,936)
Citation 2
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Auditor conservatism, discretionary loan loss provision, audit fees, asset measurement uncertainty