Changling Chen

University of Waterloo - School of Accounting and Finance

Associate Professor

200 University Avenue West

Waterloo, Ontario N2L 3G1 N2L 3G1

Canada

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 11,674

SSRN RANKINGS

Top 11,674

in Total Papers Downloads

5,790

SSRN CITATIONS
Rank 20,563

SSRN RANKINGS

Top 20,563

in Total Papers Citations

9

CROSSREF CITATIONS

40

Scholarly Papers (13)

1.

Goodwill Valuation Effects of the Initial Adoption of SFAS 142

Timeliness of impairment recognition: Evidence from the initial adoption of SFAS 142 C Chen, M Kohlbeck, T Warfield - Advances in Accounting, 2008
Number of pages: 34 Posted: 22 Apr 2004 Last Revised: 02 Apr 2021
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 2,998 (5,726)
Citation 32

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 843 (39,869)

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 674 (53,797)
Citation 2

Abstract:

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

4.

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 283 (148,244)
Citation 1

Abstract:

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earnings-announcement drift, earnings persistence, information complexity

5.

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

Previously entitled "The Implication of Unrecognized Intangible Asset Value on the Relation between Market Valuation and Debt Valuation Adjustment" , Review of Accounting Studies 24, 426–455 (2019)
Number of pages: 49 Posted: 13 Jan 2014 Last Revised: 01 Feb 2022
Matthew C. Cedergren, Changling Chen and Kai Chen
Santa Clara University, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - School of Business & Economics
Downloads 231 (181,108)
Citation 4

Abstract:

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

6.

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 169 (239,747)
Citation 3

Abstract:

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

7.

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 133 (290,623)

Abstract:

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

8.

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 120 (313,837)

Abstract:

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Target Ownership Plans, accruals management, real earnings management

9.

Do Firms Provide Informative Disclosures in An Environment of Extreme Uncertainty? Evidence from the COVID-19 Pandemic

Number of pages: 48 Posted: 11 Jan 2022
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance, California State University, Long Beach and Baylor University
Downloads 111 (331,512)

Abstract:

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COVID-19 pandemic, Corporate disclosures, Annual reports, 10-K filings, Textual analysis, Topic modelling

10.

Executive Political Leanings and COVID-19 Disclosures

Number of pages: 53 Posted: 01 Mar 2022
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and California State University, Long Beach
Downloads 88 (384,983)

Abstract:

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Political leanings, COVID-19, Corporate disclosures, Linguistic tone, 10-Q

11.

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 79 (410,235)

Abstract:

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

12.

Do note disclosures influence value relevance more after financial statement placement becomes more standardized? Evidence from ASU 2011-05

Number of pages: 58 Posted: 20 Jan 2021 Last Revised: 21 Oct 2021
Santa Clara University, University of Waterloo - School of Accounting and Finance, Wilfrid Laurier University - School of Business & Economics and California State University, Long Beach
Downloads 61 (470,297)

Abstract:

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Other comprehensive income, financial statement placement, value relevance, note disclosure, textual analysis

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