长江香港科大:会计

KCW Chen

Creditors'Decisions to Waive Violations of Accounting-Based Debt Covenants - UC-eLinks
KCW Chen, KCJ Wei - The Accounting Review, 1993 - JSTOR
    
Chen and Wei-Creditors' Decisions to Waive Violations 221 Table 1 A Description of the Sample Firms Number of Firms for
Which Violation Was: Waived Not Waived Year of First-Time Covenant Violation 1985 19 19 1986 17 20 1987 13 16 1988 8 16
Exchange Listing NYSE 8 14 AMEX 12 20 OTC 37 36 ...
    
被引用次数：25 - 相关文章 - 网页搜索
   

Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-based … - UC-eLinks - 每组 3 个 »
KCW Chen, H Yuan - The Accounting Review, 2004 - extenza-eps.com
    
ABSTRACT: From 1996 to 1998, listed companies in China were required to achieve a minimum return on equity (ROE) of 10
percent in each of the previous three years before they could apply for permission to issue additional shares. As a
result of this rule, there was a heavy concentration of ...
    
被引用次数：27 - 相关文章 - 网页搜索
   

Going Concern Opinions and the Market's Reaction to Bankruptcy Filings - UC-eLinks
KCW Chen, BK Church - The Accounting Review, 1996 - JSTOR
    
.page { padding: 1em; } Going Concern Opinions and the Market's Reaction to Bankruptcy
Filings. Kevin CW Chen. Bryan K. Church. ... We compute GCPROB from model 1 of Chen and
Church (1992,41). This variable is excluded from equation (1) because ...
    
被引用次数：20 - 相关文章 - 网页搜索 

Guochang Zhang

Accounting Information, Capital Investment Decisions, and Equity Valuation: Theory and Empirical … - UC-eLinks - 每组 3 个 »
G Zhang - Journal of Accounting Research, 2000 - JSTOR
    
274 GUOCHANG ZHANG where KT is the efficiency for period T, known at date -, and T+1- is a zero-mean disturbance term
that cannot be predicted on or before date T. The stock of assets in place diminishes over time; new invest- ment is
required to replenish the stock. The total asset stock ...
    
被引用次数：36 - 相关文章 - 网页搜索
   

Ownership Concentration, Risk Aversion and the Effect of Financial Structure on Investment Decisions - UC-eLinks - 每组 3 个 »
G Zhang - European Economic Review, 1998 - papers.ssrn.com
    
Abstract: This paper examines the effect of capital structure on investment decisions when the firm is controlled by a
large, risk-averse shareholder. Because of under-diversification, the controlling shareholder is more averse to risky
projects than other shareholders whose portfolios are ...
    
被引用次数：17 - 相关文章 - 网页快照 - 网页搜索
   

When Capital Follows Profitability: Non-linear Residual Income Dynamics - UC-eLinks - 每组 8 个 »
GC Biddle, P Chen, G Zhang - Review of Accounting Studies, 2001 - Springer
    
Abstract. Economic reasoning suggests that capital follows profitability. This study introduces into residual income
valuation “capital follows profitability” investment dynamics whereby capital investments are guided by the
profitability of underlying investment opportunities. ...
    
被引用次数：17 - 相关文章 - 网页搜索