Shimin Chen

Search results

• 2009

  Regulatory Incentives for Earnings Management through Asset Impairment Reversals in China

  Chen, S., Zhao, Z. & Wang, Y., 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, Chen, S. & 潘飞, 2009, In: 管理世界. 10, p. 102-114

  Research output: Contribution to journal › Journal
• 2010

  中国企业管理会计研究框架

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

  Research output: Contribution to journal › Journal
• 2011

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

  Chen, S., Wu, D. & Sun, S. Y. J., 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., 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., Tang, S., Wu, D. & Sun, Z., 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., Su, X., Chen, S. & Wang, Y., 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, Chen, S., 文东 & 王悦, 2011, In: 当代会计评论. 3, 1, p. 7-19

  Research output: Contribution to journal › Journal
• 2013

  Determinants and Consequences of Transfer Pricing Autonomy: An Empirical Investigation

  Chen, C. X., Chen, S., Pan, F. & Wang, Y., 2013, In: Journal of Management Accounting Research. 27, 2, p. 225-259

  Research output: Contribution to journal › Journal

  • Transfer Pricing 100%
  • Autonomy 80%
  • Managers 80%
  • Agency Theory 40%
  • Enterprise 40%

• 市场情绪、会计信息质量与IPO首日回报

  朱红军, Chen, S., 张成, Hongjun, Z., Shimin, C. & Cheng, Z., 2013, In: 财经研究. 39, 9, p. 70-81

  Research output: Contribution to journal › Journal
• 2014

  全面质量管理的业绩效应：一项结构方程模型研究①

  文东华, Chen, S., 潘飞, Fei, P., Donghua, W. & Shimin, C., 2014, In: 管理科学学报. 17, 11, p. 79-96

  Research output: Contribution to journal › Journal
• 2015

  Gender Diversity in the Boardroom and Risk Management: A Case of R&D Investment

  Chen, S., Ni, X. & Tong, J. Y., 2015, In: Journal of Business Ethics. 136, 3, p. 599-621

  Research output: Contribution to journal › Journal

  • Research and Development 100%
  • Investment 80%
  • Gender 80%
  • Diversity 60%
  • Women 60%
  59 Citations (Web of Science)

• Information Environment, Market-wide Sentiment and IPO Initial Returns: Evidence from Analyst Forecasts before Listing

  Zhu, H., Chen, S., Zhang, C. & Li, H., 2015, In: China Journal of Accounting Research. 8, 3, p. 193-211

  Research output: Contribution to journal › Journal

  • Initial Public Offering 100%
  • Information 80%
  • Market 80%
  • Return 60%
  • Price 40%

• Political ranks, incentives and firm performance

  Liang, S., Chen, S., Chen, D. & Li, Z., 2015, In: China Journal of Accounting Studies. 3, 2, p. 87-108

  Research output: Contribution to journal › Journal

  • Managers 100%
  • Incentives 75%
  • Firm Performance 50%
  • Enterprise 50%
  • Cash 50%
• 2017

  CEO Retirement, Corporate Governance and Conditional Accounting Conservatism

  Chen, S., Zhang, F. & Ni, S. X., 2017, In: European Accounting Review. 27, 3, p. 437-465

  Research output: Contribution to journal › Journal

  • Retirement 100%
  • Accounting 62%
  • Conservatism 50%
  • Economics 25%
  • Enterprise 25%
  7 Citations (Web of Science)

• Languages and corporate savings behavior

  Chen, S., Cronqvist, H., Ni, X. & Zhang, F., 2017, In: Journal of Corporate Finance. 46, p. 320-341

  Research output: Contribution to journal › Journal

  • Languages 100%
  • Change 80%
  • Behavior 80%
  • Reference Time 60%
  • Savings 40%
  39 Citations (Web of Science)
• 2018

  The separate and joint effects of the market for corporate control and board effectiveness on R&D valuation

  Chen, S., Srinidhi, B., Su, L. & Tong, J. Y., 2018, In: Australian Journal of Management. 43, 2, p. 203-224

  Research output: Contribution to journal › Journal

  • Market 100%
  • Corporate Governance 33%
  • Takeover 16%
  • Investment 16%
  8 Citations (Web of Science)

• 股权激励计划修订的动因与后果——以神州泰岳为例

  张奇峰, Chen, S., 戴佳君 & 冯琪, 2018, In: 会计研究. 8, p. 49-56

  Research output: Contribution to journal › Journal
• 2020

  Predecessor versus Acquisition: Evidence of Business Combination under Common Control from China

  Chen, S., Han, W. & Zhang, Q., 2020, In: Emerging Markets Finance and Trade.

  Research output: Contribution to journal › Journal

  • Acquisitions 100%
  • Profit 75%
  • Accounting 25%
  • Cash Flow 25%
  • Return 25%

• When Auditors Say 'No,' Does the Market Listen?

  Chen, S., Hu, B., Zhao, Z. & Wu, D., 2020, In: The European Accounting Review. 29, 2, p. 263-305

  Research output: Contribution to journal › Journal

  Open Access

  File

  • Auditor's Report 100%
  • Investors 36%
  • Accounting Standards 27%
  • Market 27%
  • Markets 27%
  2 Citations (Web of Science)

  71 Downloads (Pure)
• 2022

  Is cross-listing a panacea for improving earnings quality? The case of H- and B-share firms in China

  Arslan-Ayaydin, O., Chen, S., Ni, SX. & Thewissen, J., May 2022, In: International Review of Financial Analysis. 81, 16 p., 102113.

  Research output: Contribution to journal › Journal

  • Profit 100%
  • Enterprise 100%
  • Share 44%
  • Dual Listing 33%
  • Accrual 22%
  1 Citation (Web of Science)