Jeff Zeyun Chen

Texas Christian University

Assistant Professor

2900 Lubbock Ave

Fort Worth, TX 76109

United States

  • Texas Christian University

SCHOLARLY PAPERS

12

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10,021

SSRN CITATIONS
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Top 9,623

in Total Papers Citations

33

CROSSREF CITATIONS

80

Scholarly Papers (12)

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1.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 4,915 (1,719)
Citation 14

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audit quality, cost of equity capital, earnings management, state-owned enterprises

2.

On the Use of Accounting vs. Real Earnings Management to Meet Earnings Expectations - A Market Analysis

Number of pages: 55 Posted: 12 Dec 2007 Last Revised: 21 Jun 2017
Jeff Zeyun Chen, Lynn L. Rees and Shiva Sivaramakrishnan
Texas Christian University, Utah State University - Huntsman School of Business and Rice University
Downloads 2,734 (4,705)
Citation 9

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earnings forecasts, financial analysts, earnings management, meet or beat expectations

3.

Association Between Borrower and Lender State Ownership and Accounting Conservatism

Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Number of pages: 61 Posted: 19 Aug 2010 Last Revised: 17 Oct 2010
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 927 (26,208)
Citation 10

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Accounting conservatism, Debt contracting, State-owned enterprises, State-owned banks

4.

Information Processing Costs and Corporate Tax Aggressiveness: Evidence from the SEC's XBRL Mandate

Number of pages: 55 Posted: 26 Mar 2016 Last Revised: 04 Aug 2017
Jeff Zeyun Chen, Hyun A. Hong, Jeong-Bon Kim and Ji Woo Ryou
Texas Christian University, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, City University of Hong Kong and University of Texas Rio Grande Valley (UTRGV) (Formerly University of Texas-Pan American)
Downloads 388 (81,329)
Citation 1

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XBRL reporting; tax aggressiveness; information processing costs; institutional ownership

5.

Changes in Cash: Persistence and Pricing Implications

Downloads 276 (118,776)

Changes in Cash: Persistence and Pricing Implications

Number of pages: 50 Posted: 19 Feb 2014
Jeff Zeyun Chen and Philip B. Shane
Texas Christian University and College of William & Mary
Downloads 276 (118,165)
Citation 3

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Earnings persistence; Free cash flow; Fundamentals-driven changes in cash, Suboptimal cash build-up, Suboptimal cash reduction; Market efficiency with respect to changes in cash

Changes in Cash: Persistence and Pricing Implications

Journal of Accounting Research, Vol. 52, No. 3, 2014
Posted: 11 Sep 2014
Jeff Zeyun Chen and Philip B. Shane
Texas Christian University and College of William & Mary

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Earnings persistence; Free cash flow; Fundamentals-driven changes in cash; Suboptimal cash build-up; Suboptimal cash reduction; Market efficiency with respect to changes in cash

6.

Loan Collateral and Financial Reporting Conservatism: Chinese Evidence

Journal of Banking and Finance, Vol. 37, No.12, pp. 4989–5006, December 2013
Number of pages: 58 Posted: 04 Sep 2013 Last Revised: 18 Dec 2013
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Xiamen University
Downloads 223 (147,246)
Citation 3

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Loan collateral, Financial reporting conservatism, Debt contracting, Default risk, Asset tangibility

7.

Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?

Number of pages: 54 Posted: 26 Jun 2019
Jeff Zeyun Chen, Mei-Hui Chen, Chen‐Lung Chin and Gerald J. Lobo
Texas Christian University, National Defense University, National Chengchi University and University of Houston - C.T. Bauer College of Business
Downloads 195 (166,977)

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individual auditor style, earnings comparability, auditor demographic characteristics, teamwork experience

8.

Does Coverage by Long-term Growth Forecasting Analysts Mitigate Market Underreaction to Information about Innovative Efficiency?

Number of pages: 55 Posted: 05 Oct 2016 Last Revised: 06 Apr 2020
Jeff Zeyun Chen, Philip B. Shane, Liu Yang and Joseph Zhang
Texas Christian University, College of William & Mary, University of Miami and University of Memphis
Downloads 152 (207,423)
Citation 1

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Innovation, Patents, Long-term growth, Analysts’ forecasts, Market efficiency

9.

David versus Goliath: Audit Service Differentiation and Audit Quality in UK Private Firms

Number of pages: 55 Posted: 29 Jan 2018 Last Revised: 30 Jun 2019
Jeff Zeyun Chen, Anastasios Elemes and Gerald J. Lobo
Texas Christian University, ESSEC Business School and University of Houston - C.T. Bauer College of Business
Downloads 107 (271,026)
Citation 1

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Big 4, private firms, financial reporting quality, tax planning

10.

The Market Value of Inventory

Number of pages: 44 Posted: 25 Jun 2018
Jeff Zeyun Chen, Boochun Jung, Duri Park and Philip B. Shane
Texas Christian University, University of Hawaii at Manoa - School of Accountancy, Drexel University and College of William & Mary
Downloads 95 (293,549)

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Market Value of Inventory Holdings; Abnormal Inventory; Supply Chain Management

11.

Loan Collateral and Accounting Conservatism

CAAA Annual Conference 2011
Number of pages: 54 Posted: 10 Jan 2011
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Xiamen University
Downloads 9 (629,455)
Citation 5

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Loan Collateral, Accounting Conservatism, Debt Contracting, State-Owned Enterprises, State-Owned Banks

12.

The Association between SFAS No. 157 Fair Value Hierarchy Information and Conditional Accounting Conservatism

The Accounting Review, Forthcoming
Posted: 08 Nov 2017
Jonathan Black, Jeff Zeyun Chen and Marc Cussatt
Purdue University - Department of Accounting, Texas Christian University and Washington State University

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SFAS No. 157, fair value hierarchy, conditional conservatism, verifiability