Kai Chen

Wilfrid Laurier University - School of Business & Economics

75 University Avenue West

Waterloo, Ontario N2L 3C5

Canada

SCHOLARLY PAPERS

4

DOWNLOADS

465

SSRN CITATIONS

0

CROSSREF CITATIONS

4

Scholarly Papers (4)

1.

The Implication of Unrecognized Asset Value on the Relation between Market Valuation and Debt Valuation Adjustment

2014 Canadian Academic Accounting Association (CAAA) Annual Conference; previously entitled The Implication of Unrecognized Intangible Asset Value on the Relation between Market Valuation and Debt Valuation Adjustment , Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 13 Jan 2014 Last Revised: 02 Nov 2018
Santa Clara University, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - School of Business & Economics
Downloads 228 (174,698)
Citation 4

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Debt valuation adjustment; Unrecognized asset value; Market valuation; Fair value of liabilities; Balance sheet incompleteness

2.

Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information Around Restatements

Number of pages: 48 Posted: 14 Jan 2017 Last Revised: 14 Mar 2019
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo
Downloads 130 (282,636)

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restatements, voluntary disclosure, earnings response coefficients

3.

Press Release Management around Accelerated Share Repurchases

European Accounting Review, Forthcoming
Number of pages: 44 Posted: 22 Jun 2020
Kai Chen
Wilfrid Laurier University - School of Business & Economics
Downloads 54 (477,402)

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Accelerated share repurchases, press release management, media coverage, negative tone

4.

Do note disclosures influence value relevance more after financial statement placement becomes more standardized? Evidence from ASU 2011-05

Number of pages: 58 Posted: 20 Jan 2021 Last Revised: 21 Oct 2021
Santa Clara University, University of Waterloo - School of Accounting and Finance, Wilfrid Laurier University - School of Business & Economics and California State University, Long Beach
Downloads 53 (481,386)

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Other comprehensive income, financial statement placement, value relevance, note disclosure, textual analysis