Shimin Chen

Search results

• 2011

  Client Importance, Institutional Improvements, and Audit Quality in China: An Office and Individual Auditor Level Analysis

  Chen, S. (First Author), Wu, D. (Participant Author) & Sun, S. Y. J. (Participant Author), 2011, In: The Accounting Review. 85, 1, p. 127-158

  Research output: Contribution to journal › Journal

  • Client 100%
  • Economics 50%
  • Quality 37%
  • Identity 37%
  • Auditor's Report 37%

• DCF Techniques and Nonfinancial Measures in Capital Budgeting: A Contingency Approach Analysis

  Chen, S. (First Author), 2011, In: Behavioral Research in Accounting. 20, 1, p. 13-29

  Research output: Contribution to journal › Journal

  • Investment Appraisal Techniques 100%
  • Measure 85%
  • Standardization 57%
  • Analysis 42%
  • Firm Strategy 28%

• Government intervention and investment efficiency: Evidence from China

  Chen, S. (First Author), Tang, S. (Participant Author), Wu, D. (Participant Author) & Sun, Z. (Participant Author), 2011, In: Journal of Corporate Finance. 17, 2, p. 259-271

  Research output: Contribution to journal › Journal

  • Investment 100%
  • State Intervention 62%
  • Efficiency 50%
  • Enterprise 37%
  • Investment Decision 25%

• Incentives for and Consequences of Initial Voluntary Asset Write‐Downs in the Emerging Chinese Market

  Chen, J. (First Author), Su, X. (Participant Author), Chen, S. (Participant Author) & Wang, Y. (Participant Author), 2011, In: Journal of International Accounting Research. 3, 1, p. 43-61

  Research output: Contribution to journal › Journal

  • Accounting 100%
  • Consequences 75%
  • Incentives 75%
  • Research 50%
  • Company 50%

• 中国企业管理会计行为的因果分析——一个分析框架

  潘飞 (First Author), Chen, S. (Participant Author), 文东 (Participant Author) & 王悦 (Participant Author), 2011, In: 当代会计评论. 3, 1, p. 7-19

  Research output: Contribution to journal › Journal
• 2010

  中国企业管理会计研究框架

  潘飞 (First Author), Chen, S. (Participant Author), 文东华 (Participant Author) & 王悦 (Participant Author), 2010, In: 会计研究. 10, p. 47-54

  Research output: Contribution to journal › Journal
• 2009

  Regulatory Incentives for Earnings Management through Asset Impairment Reversals in China

  Chen, S. (First Author), Zhao, Z. (Participant Author) & Wang, Y. (Participant Author), 2009, In: Journal of Accounting. 24, 4, p. 589-620

  Research output: Contribution to journal › Journal

  • Accounting Policy 100%
  • Enterprise 66%
  • Incentives 66%
  • Information 66%
  • Accounting 33%

• 环境不确定性、二元管理控制系统与企业业绩实证研究——基于权变理论的视角

  文东华 (First Author), Chen, S. (Participant Author) & 潘飞 (Participant Author), 2009, In: 管理世界. 10, p. 102-114

  Research output: Contribution to journal › Journal