Changling Chen

University of Waterloo - School of Accounting and Finance

Assistant Professor

200 University Avenue West

Waterloo, Ontario N2L 3G1 N2L 3G1

Canada

SCHOLARLY PAPERS

13

DOWNLOADS
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5,655

SSRN CITATIONS
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SSRN RANKINGS

Top 17,562

in Total Papers Citations

5

CROSSREF CITATIONS

40

Scholarly Papers (13)

1.

Goodwill Valuation Effects of the Initial Adoption of SFAS 142

Number of pages: 34 Posted: 22 Apr 2004 Last Revised: 09 Feb 2010
Changling Chen, Mark J. Kohlbeck and Terry Warfield
University of Waterloo - School of Accounting and Finance, Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Downloads 2,804 (4,083)
Citation 20

Abstract:

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Goodwill, impairment, valuation

2.

Earnings Management in the Context of Fair Value Accounting: Adjusting the Modified Jones Model to Fair Value Accounting

Number of pages: 62 Posted: 11 Feb 2013 Last Revised: 03 May 2013
Changling Chen and Corinna Ewelt-Knauer
University of Waterloo - School of Accounting and Finance and University of Muenster
Downloads 765 (31,649)

Abstract:

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Earnings management, Fair value accounting, Modified Jones Model, Fair Value Adjusted Modified Jones Model

3.

Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows Versus Future Earnings: Evidence on the Trade-Off Between Relevance and Reliability

Contemporary Accounting Research, Forthcoming
Number of pages: 55 Posted: 12 Jan 2008 Last Revised: 14 Feb 2010
University of Waterloo, University of Waterloo - School of Accounting and Finance, University of Waterloo and University of Waterloo - School of Accounting and Finance
Downloads 523 (52,323)

Abstract:

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accounting conservatism, relevance, reliability, earnings predictability, cash flow predictability

4.

Earnings Smoothing: Does It Exacerbate or Constrain Stock Price Crash Risk?

Journal of Corporate Finance, Forthcoming
Number of pages: 59 Posted: 15 Dec 2014 Last Revised: 02 Nov 2016
Changling Chen, Jeong-Bon Kim and Li Yao
University of Waterloo - School of Accounting and Finance, City University of Hong Kong and Concordia University, Quebec
Downloads 518 (52,977)
Citation 1

Abstract:

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Stock price crash risk, Earnings smoothing, Managerial opportunism, Private information signalling, External monitoring

5.

Time-Varying Earnings Persistence and the Delayed Stock Return Reaction to Earnings Announcements

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 06 Feb 2012
Changling Chen
University of Waterloo - School of Accounting and Finance
Downloads 263 (115,956)

Abstract:

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earnings-announcement drift, earnings persistence, information complexity

6.

Debt Valuation Adjustments and Executive Compensation

Number of pages: 44 Posted: 17 Nov 2012
Matthew C. Cedergren, Changling Chen and Kai Chen
University of Pennsylvania - Accounting Department, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - School of Business & Economics
Downloads 203 (149,625)

Abstract:

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Debt Valuation Adjustments, DVA, Executive Compensation

7.

The Implication of Unrecognized Asset Value on the Relation between Market Valuation and Debt Valuation Adjustment

2014 Canadian Academic Accounting Association (CAAA) Annual Conference; previously entitled The Implication of Unrecognized Intangible Asset Value on the Relation between Market Valuation and Debt Valuation Adjustment , Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 13 Jan 2014 Last Revised: 02 Nov 2018
Matthew C. Cedergren, Changling Chen and Kai Chen
University of Pennsylvania - Accounting Department, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - School of Business & Economics
Downloads 177 (169,695)
Citation 3

Abstract:

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Debt valuation adjustment; Unrecognized asset value; Market valuation; Fair value of liabilities; Balance sheet incompleteness

8.

Idiosyncratic Return Volatility and the Information Quality Underlying Managerial Discretion

Journal of Financial and Quantitative Analysis, Forthcoming
Number of pages: 45 Posted: 30 Jul 2011
Alan Guoming Huang, Changling Chen and Ranjini Jha
University of Waterloo, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 156 (189,161)
Citation 1

Abstract:

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Idiosyncratic return volatility, operating uncertainty, managerial discretion, information quality

9.

Target Ownership Plan and Earnings Management

2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 53 Posted: 26 Nov 2014 Last Revised: 09 Dec 2014
Kareen Brown, Changling Chen and Duane B. Kennedy
Brock University - Goodman School of Business, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads 109 (249,838)

Abstract:

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Target Ownership Plans, accruals management, real earnings management

10.

Persistent Profits & Transitory Losses: Role of IT Innovation Capability

CAAA Annual Conference 2010
Number of pages: 41 Posted: 10 Jan 2010 Last Revised: 31 May 2010
University of Waterloo - School of Accounting and Finance, University of Hawaii, Manoa and University of Waterloo - School of Accounting and Finance
Downloads 64 (345,329)

Abstract:

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IT innovation capability, dynamic capabilities, earnings persistence, sustained value creation, recession

11.

Real Earnings Smoothing and Managerial Compensation Incentives

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 33 Posted: 15 Jan 2019
Changling Chen, Rachel Tang and Li Yao
University of Waterloo - School of Accounting and Finance, University of Waterloo and Concordia University, Quebec
Downloads 38 (432,680)

Abstract:

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Real earnings management; Executive compensation; Stock options; Risk taking

12.

Debt Covenant Violations, Credit Default Swap Pricing, and Borrowing Firms’ Accounting Conservatism

2019 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 17 Jan 2019 Last Revised: 10 Mar 2019
Changling Chen, Jeong-Bon Kim and Chunmei Zhu
University of Waterloo - School of Accounting and Finance, City University of Hong Kong and University of Waterloo - School of Accounting and Finance
Downloads 35 (444,942)

Abstract:

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Debt Covenant Violation; Credit Default Swap; CDS Spreads; Accounting Conservatism; Institutional Holdings

13.

IT Capability and a Firm’s Ability to Recover from Losses: Evidence from the Economic Downturn of the Early 2000s

Journal of Information Systems, Vol. 25, No. 2, pp. 117-144, Fall 2011
Posted: 14 Jan 2009 Last Revised: 26 Jul 2014
University of Waterloo - School of Accounting and Finance, University of Hawaii, Manoa and University of Waterloo - School of Accounting and Finance

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IT capability, firm-specific abnormal earnings, loss recovery