Capital Markets Bibliography C-D

A-B  |  C-D  |  E-G  |  H-K  |  L-M  |  N-S  |  T-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Capital Markets Main Page | Financial Reporting Main Page

Caban-Garcia, M. T. and H. He. 2013. Comparability of earnings in Scandinavian countries: The impact of mandatory IFRS adoption and stock exchange consolidations. Journal of International Accounting Research 12(1): 55-76.

Cabot, P. C. 1926. Interest rates and utility stock prices. Harvard Business Review (July): 431-438.

Cade, N. L. 2018. Corporate social media: How two-way disclosure channels influence investors. Accounting, Organizations and Society (68-69): 63-79.

Cade, N. L., L. Koonce and K. I. Mendoza. 2020. Using video to disclose forward-looking information: The effect of nonverbal cues on investors' judgments. Review of Accounting Studies 25(4): 1444-1474.

Cadman, B. and J. Sunder. 2014. Investor horizon and CEO horizon incentives. The Accounting Review (July): 1299-1328.

Cadman, B., R. Carrizosa and X. Peng. 2020. Compensation disclosures and corporate governance through shareholder voting. Journal of Management Accounting Research 32(3): 27-48.

Cadman, B. D., T. O. Rusticus and J. Sunder. 2013. Stock option grant vesting terms: Economic and financial reporting determinants. Review of Accounting Studies 18(4): 1159-1190.

Cahan, S. F. 1992. The effect of antitrust investigations on discretionary accruals: A refined test of the political-cost hypothesis. The Accounting Review (January): 77-95.

Cahan, S. F., G. Liu and J. Sun. 2008. Investor protection, income smoothing, and earnings informativeness. Journal of International Accounting Research 7(1): 1-24.

Cai, C. X., I. Clacher and K. Keasey. 2013. Consequences of the capital asset pricing model (CAPM) - A critical and broad perspective. Abacus 49(Supplement): 51-61.

Cai, C. X., R. Faff and Y. Shin. 2018. Noise momentum around the world. Abacus 54(1): 79-104.

Cai, N. and S. G. Kou. 2011. Option pricing under a mixed-exponential jump diffusion model. Management Science (November): 2067-2081.

Cai, S., J. M. Godfrey and R. Moroey. 2017. Impact of segment-level natural resource operational risk reporting on earnings predictions. Abacus 53(4): 431-449.

Call, A. C., M. Hewitt, J. Watkins and T. L. Yohn. 2021. Analysts' annual earnings forecasts and changes to the I/B/E/S database. Review of Accounting Studies 26(1): 1-36.

Call, A. C., M. Hewitt, T. Shevlin and T. L. Yohn. 2016. Firm-specific estimates of differential persistence and their incremental usefulness for forecasting and valuation. The Accounting Review (May): 811-833.

Call, A. C., N. Y. Sharp and P. A. Wong. 2019. Changes in analysts' stock recommendation following regulatory action against their brokerage. Review of Accounting Studies 24(4): 1184-1213.

Call, A. C., S. Chen and Y. H. Tong. 2009. Are analysts' earnings forecasts more accurate when accompanied by cash flow forecasts? Review of Accounting Studies 14(2-3): 358-391.

Call, A. C., S. Kedia and S. Rajgopal. 2016. Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting and Economics (November-December): 277-300.

Call, D. V. 1969. Some salient factors often overlooked in stock options. The Accounting Review (October): 711-719.

Callahan, C. M., C. M. C. Lee and T. L. Yohn. 1997. Accounting information and bid-ask spreads. Accounting Horizons (December): 50-60.

Callahan, C. M., W. H. Shaw and W. D. Terando. 2001. Tax and regulatory motivations for issuing non-voting, non-convertible preferred stock. Journal of Accounting Research (December): 463-480.

Callen, J. L. 2016. Accounting valuation and cost of equity capital dynamics. Abacus 52(1): 5-25.

Callen, J. L. and D. Segal. 2004. Do accruals drive firm-level stock returns? A variance decomposition analysis. Journal of Accounting Research (June): 527-560.

Callen, J. L. and D. Segal. 2005. Empirical tests of the Feltham-Ohlson (1995) model. Review of Accounting Studies 10(4): 409-429.

Callen, J. L., D. Segal and O. Hope. 2010. The pricing of conservative accounting and the measurement of conservatism at the firm-year level. Review of Accounting Studies 15(1): 145-178.

Callen, J. L., F. Chen, Y. Dou and B. Xin. 2016. Accounting conservatism and performance covenants: A signaling approach. Contemporary Accounting Research 33(3): 961-988.

Callen, J. L., J. Livnat and D. Segal. 2006. The information content of SEC filings and information environment: A variance decomposition analysis. The Accounting Review (October): 1017-1043.

Callen, J. L., J. Livnat and D. Segal. 2009. The impact of earnings on the pricing of credit default swaps. The Accounting Review (September): 1363-1394.

Callen, J. L., X. Fang, X. Xiaohua and W. Zhang. 2020. Capital market consequences of audit office size: Evidence from stock price crash risk. Auditing: A Journal of Practice & Theory 39(2): 1-26.

Campbell, J. L. 2015. The fair value of cash flow hedges, future profitability, and stock returns. Contemporary Accounting Research 32(1): 243-279.

Campbell, J. L., D. S. Dhaliwal and W. C. Schwartz Jr. 2010. Equity valuation effects of the Pension Protection Act of 2006. Contemporary Accounting Research 27(2): 469-536.

Campbell, J. L., H. Chen, D. S. Dhaliwal, H. Lu and L. B. Steele. 2014. The information content of mandatory risk factor disclosures in corporate filings. Review of Accounting Studies 19(1): 396-455.

Campbell, J. L., H. S. Lee, H. Lu and L. B. Steele. 2020. Express yourself: Why managers' disclosure tone varies across time and what investors learn from it. Contemporary Accounting Research 37(2): 1140-1171.

Campbell, J. L., J. F. Downes and W. C. Schwartz, Jr. 2015. Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20(2): 934-975.

Campbell, J. L., J. F. Downes and W. C. Schwartz, Jr. 2015. Erratum to: Do sophisticated investors use the information provided by the fair value of cash flow hedges? Review of Accounting Studies 20(4): 1639-1640.

Campbell, J. L., M. Cecchini, A. M. Cianci, A. C. Ehinger and E. M. Werner. 2019. Tax-related mandatory risk factor disclosures, future profitability, and stock returns. Review of Accounting Studies 24(1): 264-308.

Campbell, J. L., M. D. DeAngelis and J. R. Moon Jr. 2019. Skin in the game: Personal stock holdings and investors' response to stock analysis on social media. Review of Accounting Studies 24(3): 731-779.

Campbell, J. Y., H. E. Jackson, B. C. Madrian and P. Tufano. 2011. Making financial markets work for consumers. Harvard Business Review (July/August): 47-54. (Editor's note: "In 2010. the Dodd-Frank Wall Street Reform and Consumer Protection Act created a new U.S. federal agency, the Consumer Financial Protection Bureau, to improve the functioning consumer financial services markets. The bureau is scheduled to open its doors in July 2011. Its first director will be responsible for setting the agency's policy directions and for establishing its organizational structure and management climate. Four professors of economics, law, public policy and business draw on their research in consumer finance to offer advice to the new director.").

Call, A. C., S. Chen and Y. H. Tong. 2013. Are analysts' cash flow forecasts naive extensions of their own earnings forecasts? Contemporary Accounting Research 30(2): 438-465.

Callen, J. L., M. Khan and H. Lu. 2013. Accounting quality, stock price delay, and future stock returns. Contemporary Accounting Research 30(1): 269-295.

Callen, J. L., O. Hope and D. Segal. 2005. Domestic and foreign earnings, stock return variability, and the impact of investor sophistication. Journal of Accounting Research (June): 377-412.

Campbell, J. L., B. J. Twedt and B. C. Whipple. 2021. Trading prior to the disclosure of material information: Evidence from regulation fair disclosure Form 8-Ks. Contemporary Accounting Research 38(1): 412-442.

Campbell, J. L., J. D'adduzio, J. F. Downes and S. Utke. 2021. Do debt investors adjust financial statement ratios when financial statements fail to reflect economic substance? Evidence from cash flow hedges. Contemporary Accounting Research 38(3): 2302-2350.

Campbell, J. L., U. Khan and S. Pierce. 2021. The effect of mandatory disclosure on market inefficiencies: Evidence from FASB Statement No. 161. The Accounting Review (March): 153-176.

Campbell, L., R. Knowles and K. Martin. 2014. Disappearing act: Insight for the management accountant on recently delisted U.S. companies. Management Accounting Quarterly (Winter): 21-30.

Campbell, S. V. 1996. Predicting bankruptcy reorganization for closely held firms. Accounting Horizons (September): 12-25.

Cao, S. S. 2016. Reexamining growth effects: Are all types of asset growth the same? Contemporary Accounting Research 33(4): 1518-1548.

Cao, S. S. and G. S. Narayanamoorthy. 2012. Earnings volatility, post-earnings announcement drift, and trading frictions. Journal of Accounting Research (March): 41-74.

Cao, Y., L. A. Myers and T. C. Omer. 2012. Does company reputation matter for financial reporting quality? Evidence from restatements. Contemporary Accounting Research 29(3): 956-990.

Cao, Y., L. A. Myers and T. Sougiannis. 2011. Does earnings acceleration convey information? Review of Accounting Studies 16(4): 812-842.

Cao, Y., L. A. Myers, A. Tsang and Y. G. Yang. 2017. Management forecasts and the cost of equity capital: International evidence. Review of Accounting Studies 22(2): 791-838.

Cao, Z. and G. S. Narayanamoorthy. 2011. The effect of litigation risk on management earnings forecasts. Contemporary Accounting Research 28(1): 125-173.

Carcello, J. V. 2012. What do investors want from the standard audit report? Results of a survey of investors conducted by the PCAOB's Investor Advisory Group. The CPA Journal (January): 22-28.

Cardinaels, E. 2016. Earnings benchmarks, information systems, and their impact on the degree of honesty in managerial reporting. Accounting, Organizations and Society (52): 50-62.

Cardinaels, E., S. Hollander and B. J. White. 2020. Automatic summarization of earnings releases: Attributes and effects on investors' judgments. Review of Accounting Studies 24(3): 860-890.

Carmona, R. and J. Hinz. 2011. Risk-neutral models for emission allowance prices and option valuation. Management Science (August): 1453-1468.

Carnes, R. R., D. M. Christensen and P. Lamoreaux. 2019. Investor demand for internal control audits of large U. S. companies: Evidence from a regulatory exemption for M&A transactions. The Accounting Review (January): 71-99.

Carroll, B. and C. Blackman II. 2006. How to prevent investment adviser fraud. Journal of Accountancy (January ): 40-43.

Carter, M. E. and B. S. Soo. 1999. The relevance of Form 8-K reports. Journal of Accounting Research (Spring): 119-132.

Cascino, S. 2021. Discussion of: The state expropriation risk and the pricing of foreign earnings. Journal of International Accounting Research 20(2): 83-85.

Cascino, S., M. A. Clatworthy, O. Garcia, J. Gassen and S. Imam. 2021. The usefulness of financial accounting information: Evidence from the field. The Accounting Review (November): 73-102.

Casey, C. and N. Bartczak. 1985. Using operating cash flow data to predict financial distress: Some extensions. Journal of Accounting Research (Spring): 384-401.

Casey, C. J., V. E. McGee and C. P. Stickney. 1986. Discriminating between reorganized and liquidated firms in bankruptcy. The Accounting Review (April): 249-262.

Casey, C. J. Jr. 1980. The usefulness of accounting ratios for subjects' predictions of corporate failure: Replication and extensions. Journal of Accounting Research (Autumn): 603-613.

Casey, C. J. 1983. Prior probability disclosure and loan officers' judgments: Some evidence of the impact. Journal of Accounting Research (Spring): 300-307.

Casey, R., F. Gao, M. Kirschenheiter, S. Li and S. Pandit. 2017. Articulation-based accruals. Review of Accounting Studies 22(1): 288-319.

Casey, R. J. 2013. Do independent research analysts issue more or less informative recommendation revisions? Advances in Accounting: Incorporating Advances in International Accounting 29(1): 36-49.

Caskey, J. and M. Hanlon. 2013. Dividend policy at firms accused of accounting fraud. Contemporary Accounting Research 30(2): 818-850.

Caskey, J., J. Hughes and J. Liu. 2012. Leverage, excess leverage, and future returns. Review of Accounting Studies 17(2): 443-471.

Caskey, J., J. S. Hughes and J. Liu. 2015. Strategic informed trades, diversification, and expected returns. The Accounting Review (September): 1811-1837.

Cassar, G. 2011. Discussion of The value of financial statement verification in debt financing: Evidence from private U.S. firms. Journal of Accounting Research (May): 507-528.

Cassar, G. and J. Gerakos. 2010. Determinants of hedge fund internal controls and fees. The Accounting Review (November): 1887-1919.

Cassar, G. and J. Gerakos. 2017. Do risk management practices work? Evidence from hedge funds. Review of Accounting Studies 22(3): 1084-1121.

Cassar, G. J., J. J. Gerakos, J. R. Green, J. R. M. Hand and M. Neal. 2018. Hedge fund voluntary disclosure. The Accounting Review (March): 117-135.

Cassell, C., E. Hunt and G. Narayanamoorthy. 2019. A hidden risk of auditor industry specialization: Evidence from the financial crisis. Review of Accounting Studies 24(3): 891-926.

Cassell, C. A., L. M. Cunningham and L. L. Lisic. 2019. The readability of company responses to SEC comment letters and SE 10-K filing review outcomes. Review of Accounting Studies 24(4): 1252-1276.

Cassell, C. A., M. S. Drake and T. A. Dyer. 2018. Auditor litigation risk and the number of institutional investors. Auditing: A Journal of Practice & Theory 37(3): 71-90.

Cassell, C. A., S. X. Huang and J. M. Sanchez. 2013. Forecasting without consequence? Evidence on the properties of retiring CEOs' forecasts of future earnings. The Accounting Review (November): 1909-1937.

Cassidy, D. B. 1976. Investor evaluation of accounting information: Some additional empirical evidence. Journal of Accounting Research (Autumn): 212-229.

Castelluccio, M. 2001. Computing's Leonardo. Strategic Finance (July): 67-69. (Discussion of Ray Kurzweil inventions, e.g., a program called FatKat that helps search for good stock investments).

Cataldo, A. J. and L. N. Killough. 2002. The "pump and dump" and "cybersmear." An investigation of two cases of internet-based stock price manipulation. Journal of Forensic Accounting (3): 225-244.

Cataldo, A. J. and L. N. Killough. 2003. Market makers’ methods of stock manipulation . Management Accounting Quarterly (Summer): 10-13.

Catlett, G. R. 1988. Effects of changes in investor attitude. Accounting Horizons (September): 117-120.

Caylor, M., M. Cecchini and J. Winchel. 2017. Analysts' qualitative statements and the profitability of favorable investment recommendations. Accounting, Organizations and Society (57): 33-51.

Cecchini, M., S. B. Jackson and X. Liu. 2012. Do initial public offering firms manage accruals? Evidence from individual accounts. Review of Accounting Studies 17(1): 22-40.

Cedergren, M. C., C. Chen and K. Chen. 2019. The implications of unrecognized asset value on the relation between market valuation and debt valuation adjustment. Review of Accounting Studies 24(2): 426-455.

Cen, L., F. Chen, Y. Hou and G. D. Richardson. 2018. Strategic disclosures of litigation loss contingencies when customer-supplier relationships are at risk. The Accounting Review (March): 137-159.

Certo, S. T., C. M. Daily, A. A. Cannella Jr. and D. R. Dalton. 2003. Giving money to get money: How CEO stock options and CEO equity enhance IPO valuations. The Academy of Management Journal 46(5): 643-653.

Chahine, S., G. Colak, I. Hasan and M. Mazboudi. 2020. Investor relations and IPO performance. Review of Accounting Studies 25(2): 474-512.

Chakrabarty, B. and P. C. Moulton. 2012. Earnings announcements and attention constraints: The role of market design. Journal of Accounting and Economics (June): 612-634.

Chakravarthy, J., E. deHaan and S. Rajgopal. 2014. Reputation repair after a serious restatement. The Accounting Review (July): 1329-1363.

Chakravarty, A. and R. Grewal. 2011. The stock market in the driver's seat! Implications for R&D and marketing. Management Science (September): 1594-1609.

Chalos, P. 1985. Financial distress: A comparative study of individual, model, and committee assessments. Journal of Accounting Research (Autumn): 527-543.

Chambers, A. E. and S. H. Penman. 1984. Timeliness of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research (Spring): 21-47.

Chambers, D. and A. Charnes. 1961. Inter-temporal analysis and optimization of bank portfolios. Management Science (July): 393-410.

Chambers, D., R. Jennings and R. B. Thompson. 2002. Excess returns to R&D-intensive firms. Review of Accounting Studies 7(2-3): 133-158.

Chambers, D., T. J. Linsmeier, C. Shakespeare and T. Sougiannis. 2007. An evaluation of SFAS No. 130 comprehensive income disclosures. Review of Accounting Studies 12(4): 557-593.

Chambers, R. J. 1965. Financial information and the securities market. Abacus 1(1): 3-30.

Chambers, R. J. 1969. The missing link in supervision of the securities market. Abacus 5(1): 16-36.

Chambers, R. J. 1971. Value to the Owner. Abacus 7(1): 62-72.

Chambers, R. J. 1973. Observation as a method of inquiry - The background of Securities and Obscurities. Abacus 9(2): 156-175.

Chambers, R. J. 1974. Stock market prices and accounting research. Abacus 10(1): 39-54.

Chan, J., S. Lin, Y. Yu and W. Zhao. 2018. Analysts' stock ownership and stock recommendations. Journal of Accounting and Economics (November-December): 476-498.

Chan, K. C. and G. S. Seow. 1996. The association between stock returns and foreign GAAP earnings versus earnings adjusted to U.S. GAAP. Journal of Accounting and Economics (February): 139-158.

Chan, K. C., X. Jiang, D. Wu, N. Xu and H. Zeng. 2020. When is the client king? Evidence from affiliated-analyst recommendations in China's split-share reform. Contemporary Accounting Research 37(2): 1044-1072.

Chan, K. H., R. R. Wang and R. Wang. 2021. The Macbeth factor: The dark side of achievement-driving analysts. Abacus 57(2): 325-361.

Chan, L. H., K. C. W. Chen, T. Chen and Y. Yu. 2012. The effects of firm-initiated clawback provisions on earnings quality and auditor behavior. Journal of Accounting and Economics (October-December): 180-196.

Chandar, N. and R. Bricker. 2002. Incentives, discretion, and asset valuation in closed-end mutual funds. Journal of Accounting Research (September): 1037-1070.

Chandra, A. and A. Reinstein. 2011. Investment appeal of small growth stocks. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 308-317.

Chandra, R., S. Moriarity and G. L. Willinger. 1990. A reexamination of the power of alternative return-generating models and the effect of accounting for cross-sectional dependencies in event studies. Journal of Accounting Research (Autumn): 398-408.

Chandra, U. 2011. Income conservatism in the U.S. technology sector. Accounting Horizons (June): 285-314.

Chaney, P. K. and D. C. Jeter. 1992. The effect of size on the magnitude of long-window earnings response coefficients. Contemporary Accounting Research 8(2): 540-560.

Chaney, P. K., C. E. Hogan and D. C. Jeter. 1999. The effect of reporting restructuring charges on analysts’ forecast revisions and errors. Journal of Accounting and Economics (July): 261-284.

Chaney, P. K., M. Faccio and D. Parsley. 2011. The quality of accounting information in politically connected firms. Journal of Accounting and Economics (February): 58-76.

Chang, H., C. S. A. Cheng and K. J. Reichelt. 2010. Market reaction to auditor switching from big 4 to third-tier small accounting firms. Auditing: A Journal of Practice & Theory 29(2): 83-114.

Chang, H., J. Chen, W. M. Liao and B. K. Mishra. 2006. CEOs'/CFOs' swearing by the numbers: Does it impact share price of the firm? The Accounting Review (January): 1-27.

Chang, H. S., M. Donohoe and T. Sougiannis. 2016. Do analysts understand the economic and reporting complexities of derivatives? Journal of Accounting and Economics (April-May): 584-604.

Chang, J. 2019. CEO/CFO resignations and the market's reaction to violations of the Foreign Corruption Practices Act. Journal of International Accounting Research 18(1): 27-46.

Chang, L. S. and K. S. Most. 1985. The Perceived Usefulness of Financial Statements for Investors' Decisions. University Presses of Florida.

Chang, O. H. and D. R. Nichols. 1992. Tax incentives and capital structures: The case of the dividend reinvestment plan. Journal of Accounting Research (Spring): 109-125.

Chansog, K., K. Wang and L. Zhang. 2019. Readability of 10 K reports and stock price crash risk. Contemporary Accounting Research 36(2): 1184-1216.

Chaplinsky, S., K. W. Hanley and S. K. Moon. 2017. The JOBS Act and the costs of going public. Journal of Accounting Research (September): 795-836.

Chapman, K. 2018. Earnings notifications, investor attention, and the earnings announcement premium. Journal of Accounting and Economics (August): 222-243.

Chapman, K. and J. R. Green. 2018. Analysts' influence on managers' guidance. The Accounting Review (January): 45-69.

Chapman, K., G. S. Miller and H. D. White. 2019. Investor relations and information assimilation. The Accounting Review (March): 105-131.

Chapman, K. L., N. Reiter, H. D. White and C. D. Williams. 2019. Information overload and disclosure smoothing. Review of Accounting Studies 24(4): 1486-1522.

Chapple, L., P. M. Clarkson and D. L. Gold. 2013. The cost of carbon: Capital market effects of the proposed Emission Trading Scheme (ETS). Abacus 49(1): 1-33.

Capron, L. 2017. Book review: M. Goranova and L. V. Ryan (eds.), Shareholder Empowerment: A New Era in Corporate Governance. Administrative Science Quarterly 62(1): NP8-NP11.

Charitou, A. 2000. The impact of losses and cash flows on dividends: Evidence for Japan. Abacus 36(2): 198-225.

Charitou, A. and C. Louca. 2017. Why do Canadian firms cross-list? The flip side of the issue. Abacus 53(2): 211-239.

Charitou, A. and I. Karamanou. 2020. Sleeping with the enemy: Should investment banks be allowed to engage in prop trading? Review of Accounting Studies 25(2): 513-557.

Charitou, A., N. Lambertides and G. Theodoulou. 2010. The effect of past earnings and dividend patterns on the information content of dividends when earnings are reduced. Abacus 46(2): 153-187.

Charitou, A., N. Lambertides and L. Trigeorgis. 2007. Earnings behaviour of financially distressed firms: The role of institutional ownership. Abacus 43(3): 271-296.

Charitou, A., N. Lambertides and L. Trigeorgis. 2011. Distress risk, growth and earnings quality. Abacus 47(2): 158-181.

Chasteen, L. G. and C. R. Ransom. 2007. Including credit standing in measuring the fair value of liabilities - Let's pass this one to the shareholders. Accounting Horizons (June): 119-135.

Chasteen, L. G. and M. S. Keener. 1988. Ranking convertible securities for earnings per share: A graphical analysis. Issues in Accounting Education (Fall): 241-247.

Chang, W., S. J. Monahan and A. Quazad. 2021. The higher moments of future earnings. The Accounting Review (January): 91-116.

Chen, B. 2022. Do investors value audit quality of complex estimates? Advances in Accounting (57): 100595.

Chen, C. 2010. Do analysts and investors fully understand the persistence of the items excluded from Street earnings? Review of Accounting Studies 15(1): 32-69.

Chen, C. 2013. Time-varying earnings persistence and the delayed stock return reaction to earnings announcements. Contemporary Accounting Research 30(2): 549-578.

Chen, C. and P. F. Chen. 2009. NASD Rule 2711 and changes in analysts' independence in making stock recommendations. A forum on the mapping from analysts' forecasts to analysts' recommendations. The Accounting Review (July): 1041-1071.

Chen, C., P. F. Chen and Q. Jin. 2015. Economic freedom, investment flexibility, and equity value: A cross-country study. The Accounting Review (September): 1839-1870.

Chen, C., X. Martin, S. Roychowdhury, X. Wang and M. T. Billett. 2018. Clarity begins at home: Internal information asymmetry and external communication quality. The Accounting Review (January): 71-101.

Chen, C. J. P., S. Chen and X. Su. 2001. Is accounting information value relevant in the emerging Chinese stock market? Journal of International Accounting, Auditing & Taxation 10(1): 1-22.

Chen, C. J. P., S. Chen, X. Su and Y. Wang. 2004. Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market. Journal of International Accounting Research 3(1): 43-61.

Chen, C. W., D. W. Collins, T. D. Kravet and R. D. Mergenthaler. 2018. Financial statement comparability and the efficiency of acquisition decisions. Contemporary Accounting Research 35(1): 164-202.

Chen, C. X., K. M. Rennekamp and F. H. Zhou. 2015. The effects of forecast type and performance-based incentives on the quality of management forecasts. Accounting, Organizations and Society (46): 8-18.

Chen, D., J. Kim, O. Li and S. Liang. 2018. China's closed pyramidal managerial labor market and the stock price crash risk. The Accounting Review (May): 105-131.

Chen, E., I. Gavious and B. Lev. 2017. The positive externalities of IFRS R&D capitalization: Enhanced voluntary disclosure. Review of Accounting Studies 22(2): 677-714.

Chen, E., I. Gavious and N. Steinberg. 2019. Dividends from unrealized earnings and default risk. Review of Accounting Studies 24(2): 491-535.

Chen, F., O. Hope, Q. Li and X. Wang. 2011. Financial reporting quality and investment efficiency of private firms in emerging markets. The Accounting Review (July): 1255-1288.

Chen, F., O. Hope, Q. Li and X. Wang. 2018. Flight to quality in international markets: Investors demand for financial reporting quality during political uncertainty events. Contemporary Accounting Research 35(1): 117-155.

Chen, G. and M. Firth. 1999. The accuracy of profit forecasts and their roles and associations with IPO firm valuations. Journal of International Financial Management & Accounting 10(3): 202-226.

Chen, G., D. C. Hambrick and T. G. Pollock. 2008. Puttin' on the Ritz: Pre-IPO enlistment of prestigious affiliates as deadline-induced remediation. The Academy of Management Journal 51(5): 954-975.

Chen, G., L. T. W. Cheng and D. N. Gao. 2005. Information content and timing of earnings announcements. Journal of Business Finance & Accounting 32(1/2): 65-95.

Chen, G., M. Firth and D. N. Gao. 2002. The information content of concurrently announced earnings, cash dividends, and stock dividends: An investigation of the Chinese stock market. Journal of International Financial Management & Accounting 13(2): 101-124.

Chen, G., M. Firth, D. N. Gao and M. O. Rui. 2005. Is China’s securities regulatory agency a toothless tiger? Evidence from enforcement actions. Journal of Accounting and Public Policy 24: 451-488.

Chen, G., M. Firth and J. Kim. 2000. The post-issue market performance of initial public offerings in China’s new stock markets. Review of Quantitative Finance & Accounting 14(4): 319-339.

Chen, G., M. Firth and J. Kim. 2002. The use of accounting information for the valuation of dual-class shares listed on China’s stock markets. Accounting and Business Research 32(3): 123-131.

Chen, G., M. Firth and J. Kim. 2004. IPO Underpricing in China’s new stock markets. Journal of Multinational Financial Management 14: 283-302.

Chen, G., M. O. Rui and S. S. Wang. 2005. The effectiveness of price limits and stock characteristics: Evidence from the Shanghai and Shenzhen stock exchanges. Review of Quantitative Finance & Accounting 25(2): 159-182.

Chen, G., X. Wang and J. Zhou. 2018, What do the markets say? Shareholder wealth effects of the XBRL mandate. Journal of Information Systems (Fall): 1-21.

Chen, H. and Q. Wu. 2021. Short selling threat and real activity manipulation: Evidence from a natural experiment. Advances in Accounting: Incorporating Advances in International Accounting (52): 100514.

Chen, H., K. Karim and A. Tao. 2021. The effect of suppliers' corporate social responsibility concerns on customers' stock price crash risk. Advances in Accounting: Incorporating Advances in International Accounting (52): 100516.

Chen, H., Y. Lee and S. Lo., and Y. Yu. 2021. Qualitative characteristics of non-GAAP disclosures and non-GAAP earnings quality.  Journal of Accounting and Economics (August): 101402.

Chen, J., K. L. Kan and H. Anderson. 2007. Size, book/market ratio and risk factor returns: Evidence from China A -share market. Managerial Finance 33(8): 574-594.

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Chen, J., W. M. Liao and C. Lu. 2012. The effects of public venture capital investments on corporate governance: Evidence from IPO firms in emerging markets. Abacus 48(1): 86-103.

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