Chen‐Lung Chin

National Chengchi University

No. 64, Chih-Nan Road

Section 2

Wenshan, Taipei 11623

Taiwan

  • National Chengchi University

SCHOLARLY PAPERS

11

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SSRN CITATIONS

11

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Scholarly Papers (11)

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1.

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

The Accounting Review, Volume 95, Issue 3, pp 115–143
Number of pages: 54 Posted: 26 Jun 2019 Last Revised: 17 Dec 2022
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 440 (106,749)
Citation 3

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

2.

Is the Overproduction Proxy a Valid Measure?

Number of pages: 34 Posted: 27 Jul 2017
Ziyu Zhang and Chen‐Lung Chin
Anhui University of Finance and Economics and National Chengchi University
Downloads 83 (472,801)

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Abnormal Production Costs; Production Costs Model; Misspecification; Validity

3.

The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency

European Accounting Review, forthcoming
Number of pages: 54 Posted: 22 Jul 2022 Last Revised: 26 Jul 2022
Chen‐Lung Chin, Peng-Chia Chiu, Timothy Haight and Po-Hsiang Yu
National Chengchi University, The Chinese University of Hong Kong, Shenzhen, Loyola Marymount University and National Chung Hsing University
Downloads 82 (476,266)

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management forecast properties, information environment, investment efficiency, market frictions

4.

Board Interlocks and Auditor Choice: Firm and Partner Level

Posted: 17 Jun 2013 Last Revised: 21 Jun 2013
Chen‐Lung Chin and Ann Ling‐Ching Chan
National Chengchi University and National Chengchi University (NCCU)

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board interlock, auditor choice, industry-experienced auditors, audit quality

5.

The Impact of National and Office-Specific Auditor Industry Specialist on Bank Loan Contracting

Posted: 08 Jun 2013
Chen‐Lung Chin, Lu Chien-Ju and Yi-Chun Chen
National Chengchi University, Independent and National Chengchi University (NCCU) - Department of Accounting

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debt contracting, auditor industry expertise, national level industry specialist, city level industry specialist

6.

Exploring the Causes of Accounting Restatements by Family Firms

Forthcoming in Journal of Business Finance and Accounting
Posted: 24 May 2013
Shu‐Hui Sue, Chen‐Lung Chin and Ann Ling‐Ching Chan
National Taichung University of Technology and Science, National Chengchi University and National Chengchi University (NCCU)

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accounting restatement, agency problems, family firms, integrity

7.

Internal Control and Warranty Reserves

Posted: 01 Feb 2013
Yi-Chun Chen and Chen‐Lung Chin
National Chengchi University (NCCU) - Department of Accounting and National Chengchi University

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warranty reserves, signaling, internal control weaknesses

8.

Does Meeting Analyst Forecasts Matter in Private Loan Market?

Posted: 14 Jan 2012
Chen‐Lung Chin and Mei-Hui Chen
National Chengchi University and National Defense University

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meeting/missing expectations, syndicated loan market, debt contractual terms

9.

The Effects of Mandatory IFRS Reporting on the Syndicated Loan Market

Posted: 03 Aug 2011
Chen‐Lung Chin and Chun Yao
National Chengchi University and National Chengchi University (NCCU)

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International Financial Reporting Standards (IFRS), Syndicated Loans, Debt Contracts, Covenants, Home Bias

10.

How Do Firms React to Rivals’ Meeting/Beating Analysts’ Expectations?

Posted: 29 Jun 2011
Chen‐Lung Chin and Jiawen Liang
National Chengchi University and National Chengchi University (NCCU) - Department of Accounting

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Rival firms, Meeting/beating expectation, Earnings management, Expectations management

11.

Does Rivals’ Meeting/Beating Analyst Expectation Matter? Evidence of Negative Information Transfers

American Accounting Association, AAA 2010 Financial Accounting & Reporting Section (FARS) Meeting
Posted: 27 Jun 2010
Jiawen Liang and Chen‐Lung Chin
National Chengchi University (NCCU) - Department of Accounting and National Chengchi University

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Rival Firms, Meeting Expectations, Information Transfers