Association Between Borrower and Lender State Ownership and Accounting Conservatism

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CEO Gender, Ethical Leadership, and Accounting Conservatism (2015, result): “Our approach and our choices of control variables are consistent with the extensive body of prior research that has adopted these models (e.g., Chen et al. 2010; Chung and Wynn 2008; Goh and Li 2011; Ramalingegowda and Yu 2012).”
Do Lenders Value Corporate Social Responsibility? Evidence from China (2011, background): “The results from the extant literature may not hold for developing markets such as China where the corporate debt is primarily financed by state-controlled banks (Tian and Estrin 2007; Chen et al. 2010).”
Does the External Monitoring Effect of Financial Analysts Deter Corporate Fraud in China? (2014, background): “Second, due to differences in government financial support across firms (Chen et al. 2010), it is easier to identify firms with a greater reliance on the capital market for corporate finance.”
Family Firm Research – A Review (2014, unknown): “Building on this line of logic, Chen et al. (2010) find that family firms are less tax aggressive than their non-family counterparts.”