Changling Chen
Associate Professor
Accounting and Finance
University of Waterloo
Canada
Biography
My primary research interests include managerial discretion of earnings information, the market pricing of accounting information, market efficiency, fundamental analysis, executive compensation, as well as economic consequence and valuation effects of accounting standards.
Research Interest
Fair-Value Accounting, loan loss-provisions, and the development of the recent financial crisis, Accounting for employee stock option expense and earnings management, Debt valuation adjustment and executive compensation, Fair value and accounting conservatism under IFRS, Earnings management in the context of fair value accounting: Adjusting the Modified Jones Model to fair value accounting
Publications
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Advances in International Accounting, forthcoming. "Mandatory Audit Partner Rotation, Audit Market Concentration, and Audit Quality: Evidence from China" (with Sati P.
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Bandyopadhyay and Yingmin Yu), Advances in Accounting, incorporating Advances in International Accounting, Volume 30, Issue 1, June 2014, pp. 18-31.
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"Time-Varying Earnings Persistence and the Delayed Stock Return Reaction to Earnings Announcements" Contemporary Accounting Research, Volume 30, Issue 2, Summer 2013, pp. 549-578.
