Peter Fusheng CHEN
陳富生
PhD in Accounting
University of Alberta, 1999

Associate Professor
Department of Accounting



(852) 2358 7572
acpchen@ust.hk
Room LSK6011
Personal Web

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Google Scholar
CXLJyvoAAAAJ

ORCID
0000-0003-2780-8838

Scopus ID
25026055000




Research Interest Publications Projects Teaching Assignment RPG Supervision Space used




Research Interest

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Financial reporting
Accounting information and valuation



Publications

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All Years 27 2022 0 2021 0 2020 0 2019 0 2018 1 2017 0 2016 26

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2018 1

Regulatory Effects on Analysts' Conflicts of Interest in Corporate Financing Activities: Evidence from NASD Rule 2711
Journal of Corporate Finance, v. 48, February 2018, p. 658-679
Chen, Peter F.; Novoselov, Kirill E.; Wang, Yihong Article

2016 2

The information role of audit opinions in debt contracting
Journal of Accounting and Economics, v. 61, (1), February 2016, p. 121-144
Chen, Peter F.; He, Shaohua; Ma, Zhiming; Stice, Derrald Article
Corruption, Independent Audit, and Equity Value
American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, New York, USA, August 6-10, 2016
Chen, Peter F.; He, Shaohua; Novoselov, Kirill Conference paper

2015 1

Economic Freedom, Investment Flexibility, and Equity Value: A Cross-Country Study
Accounting Review, v. 90, (5), September 2015, p. 1839-1870
Chen, Chih-ying; Chen, Peter F.; Jin, Qinglu Article

2013 2

Media Independence and Audit Quality
2013 American Accounting Association Annual Meeting, Anaheim, California, 3-7 August 2013
Chen, Peter Fusheng; He, Shaohua; Ma, Zhiming; Novoselov, Kirill E. Conference paper
Qualified Audit Opinions and Debt Contracting
The 2013 AAA Annual Meeting, Anaheim, California, USA, 3 - 7 August 2013
He, Shaohua; Stice, Derrald; Chen, Peter Fusheng; Ma, Zhiming Conference paper

2012 1

Qualified Audit Opinions and Debt Contracting
Brigham Young University Accounting Symposium 2012,Provo, UT, USA, 27-29 Sept 2012
Chen, Peter F.; He, Shaohua; Ma, Zhiming; Stice, Derrald Conference paper

2011 2

高管继任、职工薪酬与隐性契约: 基于中国上市公司的经验证据
經濟研究, v.S2, 2011, p. 100-111
陈冬华; 陈富生; 沈永建; 尤海峰 Article
The underwriter's conflict of interest and earnings forecast bias in prospectuses: Evidence from Hong Kong
2011 American Accounting Association Annual Meeting, Denver, Colorado, 6-10 Aug 2011
Chen, Peter Fusheng; Hou, Qingchuan Conference paper

2010 1

Regulatory effects on analysts' independence: Hong Kong versus the US
Asia Business and Management Conference, Osaka, Japan, 2010
Chen, Peter; Wang, Yihng Conference paper

2009 2

NASD Rule 2711 and Changes in Analysts' Independence in Making Stock Recommendations
ACCOUNTING REVIEW, v. 84, (4), 2009, JUL, p. 1041-1971
Chen, Chih-Ying; Chen, Peter F. Article
The Underwriter's Conflicts of Interest and Earnings Forecasts in Prospectuses: Evidence from Hong Kong Initial Public Officing
HKUST, Seoul National and SMU Joint Research Symposium 2009, Singapore Management University, Singapore, page 39-61
Chen, Peter; Hou, Qingchuan Conference paper

2007 2

How do accounting variables explain stock price movements? Theory and evidence
Journal of accounting & economics, v. 43, (2-3), 2007, JUL, p. 219-244
Chen, Peter; Zhang, Guochang Article
Segment profitability, misvaluation, and corporate divestment
ACCOUNTING REVIEW, v. 82, (1), 2007, JAN, p. 1-26
Chen, Peter F.; Zhang, Guochang Article

2006 1

How do financial statement data inform investors about the change in equity value? Modelling and empirically testing the relation between operating performance and market performance
IAAER conference on reporting financial performance Research, IAAER conference on reporting financial performance research, March 19-20
Chen, Peter F.; Zhang, Guochang Conference paper

2005 2

Pyramidal ownership structure and proprietary disclosures: Evidence from segment reporting in Hong Kong
International journal of Business Research, Volume IV, Number 1, pp.85-95
Chen, Peter F.; Zhang, Tianyu Article
Are analysts' stock recommendations more independent after the implementation of NASD Rule 2711?
2005 Accounting Theory and Practice Conference, National Taiwan University, Taipei, Taiwan, December 1-2, 2005
Chen, Chih-Ying; Chen, Peter F.S. Conference paper

2004 1

Profitability (ROE), Earnings and Book Value in Equity Valuation: A Geometric View and Empirical Evidence
2004 Information, Markets, and Organizations (Harvard Business School), June 21- 22
Chen, Peter; Zhang, Guochang Conference paper

2003 1

Heterogeneous investment opportunities in multiple-segment firms and the incremental value relevance of segment accounting data
ACCOUNTING REVIEW, v. 78, (2), 2003, APR, p. 171-199
Chen, PF; Zhang, GC Article

2002 1

The Roles of Earnings and Book Value in Equity Valuation: A Real-options Based Analysis
Collected Abstracts of American Accounting Association Annual Meeting, San Antonio, Texas, 14-17 Aug 2002
Chen, Peter; Zhang, Guochang Conference paper

2001 4

Layoffs, Shareholders' Wealth, and Corporate Performance
Journal of Empirical Finance, 8(2), 171-199
Chen, Peter F.; Mehrotra, Vikas; Sivakumar, Ranjini; Yu, Wayne Article
When capital follows profitability: Non-linear residual income dynamics
Review of Accounting Studies, v. 6, (2-3), 2001, p. 229-265
Biddle, G.C.; Chen, P.; Zhang, G. Article
Heterogeneous investment opportunities in multiple-segment firms and the incremental value relevance of segment accounting data
Proceedings of the 2001 Summer Symposium on Accounting Research, Hong Kong, The Hong Kong University of Science and Technology, Hong Kong, 20-22 June 2001, p. 1-50
Chen, Peter F; Zhang, Guochang Conference paper
When Capital Follows Profitability: Non-linear Residual Income Dynamics
American Accounting Association National Meetings, Atlanta
Biddle, Gary C.; Chen, Peter; Zhang, Guochang Conference paper

1998 1

The Usefulness of Segment Information in Predicting Divestitures
Collected Abstracts of the Canadian Academic Accounting Association Annual Meeting, 1998
Chen, Peter Conference paper

1996 1

Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry
Contemporary Accounting Research, v. 13, (1), 1996, p. 91-128
Chen, Peter F.; Daley, Lane Article

1995 1

Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry
The Tenth Contemporary Accounting Research Conference, 1995
Chen, Peter; Lane, Daley Conference paper


Expand All Collapse All


Article 1

Regulatory Effects on Analysts' Conflicts of Interest in Corporate Financing Activities: Evidence from NASD Rule 2711
Journal of Corporate Finance, v. 48, February 2018, p. 658-679
Chen, Peter F.; Novoselov, Kirill E.; Wang, Yihong


Expand All Collapse All


Article 1

The information role of audit opinions in debt contracting
Journal of Accounting and Economics, v. 61, (1), February 2016, p. 121-144
Chen, Peter F.; He, Shaohua; Ma, Zhiming; Stice, Derrald

Conference paper 1

Corruption, Independent Audit, and Equity Value
American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, New York, USA, August 6-10, 2016
Chen, Peter F.; He, Shaohua; Novoselov, Kirill


Expand All Collapse All


Article 1

Economic Freedom, Investment Flexibility, and Equity Value: A Cross-Country Study
Accounting Review, v. 90, (5), September 2015, p. 1839-1870
Chen, Chih-ying; Chen, Peter F.; Jin, Qinglu


Expand All Collapse All


Conference paper 2

Media Independence and Audit Quality
2013 American Accounting Association Annual Meeting, Anaheim, California, 3-7 August 2013
Chen, Peter Fusheng; He, Shaohua; Ma, Zhiming; Novoselov, Kirill E.
Qualified Audit Opinions and Debt Contracting
The 2013 AAA Annual Meeting, Anaheim, California, USA, 3 - 7 August 2013
He, Shaohua; Stice, Derrald; Chen, Peter Fusheng; Ma, Zhiming


Expand All Collapse All


Conference paper 1

Qualified Audit Opinions and Debt Contracting
Brigham Young University Accounting Symposium 2012,Provo, UT, USA, 27-29 Sept 2012
Chen, Peter F.; He, Shaohua; Ma, Zhiming; Stice, Derrald


Expand All Collapse All


Article 1

高管继任、职工薪酬与隐性契约: 基于中国上市公司的经验证据
經濟研究, v.S2, 2011, p. 100-111
陈冬华; 陈富生; 沈永建; 尤海峰

Conference paper 1

The underwriter's conflict of interest and earnings forecast bias in prospectuses: Evidence from Hong Kong
2011 American Accounting Association Annual Meeting, Denver, Colorado, 6-10 Aug 2011
Chen, Peter Fusheng; Hou, Qingchuan


Expand All Collapse All


Conference paper 1

Regulatory effects on analysts' independence: Hong Kong versus the US
Asia Business and Management Conference, Osaka, Japan, 2010
Chen, Peter; Wang, Yihng


Expand All Collapse All


Article 1

NASD Rule 2711 and Changes in Analysts' Independence in Making Stock Recommendations
ACCOUNTING REVIEW, v. 84, (4), 2009, JUL, p. 1041-1971
Chen, Chih-Ying; Chen, Peter F.

Conference paper 1

The Underwriter's Conflicts of Interest and Earnings Forecasts in Prospectuses: Evidence from Hong Kong Initial Public Officing
HKUST, Seoul National and SMU Joint Research Symposium 2009, Singapore Management University, Singapore, page 39-61
Chen, Peter; Hou, Qingchuan


Expand All Collapse All


Article 2

How do accounting variables explain stock price movements? Theory and evidence
Journal of accounting & economics, v. 43, (2-3), 2007, JUL, p. 219-244
Chen, Peter; Zhang, Guochang
Segment profitability, misvaluation, and corporate divestment
ACCOUNTING REVIEW, v. 82, (1), 2007, JAN, p. 1-26
Chen, Peter F.; Zhang, Guochang


Expand All Collapse All


Conference paper 1

How do financial statement data inform investors about the change in equity value? Modelling and empirically testing the relation between operating performance and market performance
IAAER conference on reporting financial performance Research, IAAER conference on reporting financial performance research, March 19-20
Chen, Peter F.; Zhang, Guochang


Expand All Collapse All


Article 1

Pyramidal ownership structure and proprietary disclosures: Evidence from segment reporting in Hong Kong
International journal of Business Research, Volume IV, Number 1, pp.85-95
Chen, Peter F.; Zhang, Tianyu

Conference paper 1

Are analysts' stock recommendations more independent after the implementation of NASD Rule 2711?
2005 Accounting Theory and Practice Conference, National Taiwan University, Taipei, Taiwan, December 1-2, 2005
Chen, Chih-Ying; Chen, Peter F.S.


Expand All Collapse All


Conference paper 1

Profitability (ROE), Earnings and Book Value in Equity Valuation: A Geometric View and Empirical Evidence
2004 Information, Markets, and Organizations (Harvard Business School), June 21- 22
Chen, Peter; Zhang, Guochang


Expand All Collapse All


Article 1

Heterogeneous investment opportunities in multiple-segment firms and the incremental value relevance of segment accounting data
ACCOUNTING REVIEW, v. 78, (2), 2003, APR, p. 171-199
Chen, PF; Zhang, GC


Expand All Collapse All


Conference paper 1

The Roles of Earnings and Book Value in Equity Valuation: A Real-options Based Analysis
Collected Abstracts of American Accounting Association Annual Meeting, San Antonio, Texas, 14-17 Aug 2002
Chen, Peter; Zhang, Guochang


Expand All Collapse All


Article 2

Layoffs, Shareholders' Wealth, and Corporate Performance
Journal of Empirical Finance, 8(2), 171-199
Chen, Peter F.; Mehrotra, Vikas; Sivakumar, Ranjini; Yu, Wayne
When capital follows profitability: Non-linear residual income dynamics
Review of Accounting Studies, v. 6, (2-3), 2001, p. 229-265
Biddle, G.C.; Chen, P.; Zhang, G.

Conference paper 2

Heterogeneous investment opportunities in multiple-segment firms and the incremental value relevance of segment accounting data
Proceedings of the 2001 Summer Symposium on Accounting Research, Hong Kong, The Hong Kong University of Science and Technology, Hong Kong, 20-22 June 2001, p. 1-50
Chen, Peter F; Zhang, Guochang
When Capital Follows Profitability: Non-linear Residual Income Dynamics
American Accounting Association National Meetings, Atlanta
Biddle, Gary C.; Chen, Peter; Zhang, Guochang


Expand All Collapse All


Conference paper 1

The Usefulness of Segment Information in Predicting Divestitures
Collected Abstracts of the Canadian Academic Accounting Association Annual Meeting, 1998
Chen, Peter


Expand All Collapse All


Article 1

Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry
Contemporary Accounting Research, v. 13, (1), 1996, p. 91-128
Chen, Peter F.; Daley, Lane


Expand All Collapse All


Conference paper 1

Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry
The Tenth Contemporary Accounting Research Conference, 1995
Chen, Peter; Lane, Daley


Expand All Collapse All


2016 2

The information role of audit opinions in debt contracting
Journal of Accounting and Economics, v. 61, (1), February 2016, p. 121-144
Chen, Peter F.; He, Shaohua; Ma, Zhiming; Stice, Derrald Article
Corruption, Independent Audit, and Equity Value
American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, New York, USA, August 6-10, 2016
Chen, Peter F.; He, Shaohua; Novoselov, Kirill Conference paper

2015 1

Economic Freedom, Investment Flexibility, and Equity Value: A Cross-Country Study
Accounting Review, v. 90, (5), September 2015, p. 1839-1870
Chen, Chih-ying; Chen, Peter F.; Jin, Qinglu Article

2013 2

Media Independence and Audit Quality
2013 American Accounting Association Annual Meeting, Anaheim, California, 3-7 August 2013
Chen, Peter Fusheng; He, Shaohua; Ma, Zhiming; Novoselov, Kirill E. Conference paper
Qualified Audit Opinions and Debt Contracting
The 2013 AAA Annual Meeting, Anaheim, California, USA, 3 - 7 August 2013
He, Shaohua; Stice, Derrald; Chen, Peter Fusheng; Ma, Zhiming Conference paper

2012 1

Qualified Audit Opinions and Debt Contracting
Brigham Young University Accounting Symposium 2012,Provo, UT, USA, 27-29 Sept 2012
Chen, Peter F.; He, Shaohua; Ma, Zhiming; Stice, Derrald Conference paper

2011 2

高管继任、职工薪酬与隐性契约: 基于中国上市公司的经验证据
經濟研究, v.S2, 2011, p. 100-111
陈冬华; 陈富生; 沈永建; 尤海峰 Article
The underwriter's conflict of interest and earnings forecast bias in prospectuses: Evidence from Hong Kong
2011 American Accounting Association Annual Meeting, Denver, Colorado, 6-10 Aug 2011
Chen, Peter Fusheng; Hou, Qingchuan Conference paper

2010 1

Regulatory effects on analysts' independence: Hong Kong versus the US
Asia Business and Management Conference, Osaka, Japan, 2010
Chen, Peter; Wang, Yihng Conference paper

2009 2

NASD Rule 2711 and Changes in Analysts' Independence in Making Stock Recommendations
ACCOUNTING REVIEW, v. 84, (4), 2009, JUL, p. 1041-1971
Chen, Chih-Ying; Chen, Peter F. Article
The Underwriter's Conflicts of Interest and Earnings Forecasts in Prospectuses: Evidence from Hong Kong Initial Public Officing
HKUST, Seoul National and SMU Joint Research Symposium 2009, Singapore Management University, Singapore, page 39-61
Chen, Peter; Hou, Qingchuan Conference paper

2007 2

How do accounting variables explain stock price movements? Theory and evidence
Journal of accounting & economics, v. 43, (2-3), 2007, JUL, p. 219-244
Chen, Peter; Zhang, Guochang Article
Segment profitability, misvaluation, and corporate divestment
ACCOUNTING REVIEW, v. 82, (1), 2007, JAN, p. 1-26
Chen, Peter F.; Zhang, Guochang Article

2006 1

How do financial statement data inform investors about the change in equity value? Modelling and empirically testing the relation between operating performance and market performance
IAAER conference on reporting financial performance Research, IAAER conference on reporting financial performance research, March 19-20
Chen, Peter F.; Zhang, Guochang Conference paper

2005 2

Pyramidal ownership structure and proprietary disclosures: Evidence from segment reporting in Hong Kong
International journal of Business Research, Volume IV, Number 1, pp.85-95
Chen, Peter F.; Zhang, Tianyu Article
Are analysts' stock recommendations more independent after the implementation of NASD Rule 2711?
2005 Accounting Theory and Practice Conference, National Taiwan University, Taipei, Taiwan, December 1-2, 2005
Chen, Chih-Ying; Chen, Peter F.S. Conference paper

2004 1

Profitability (ROE), Earnings and Book Value in Equity Valuation: A Geometric View and Empirical Evidence
2004 Information, Markets, and Organizations (Harvard Business School), June 21- 22
Chen, Peter; Zhang, Guochang Conference paper

2003 1

Heterogeneous investment opportunities in multiple-segment firms and the incremental value relevance of segment accounting data
ACCOUNTING REVIEW, v. 78, (2), 2003, APR, p. 171-199
Chen, PF; Zhang, GC Article

2002 1

The Roles of Earnings and Book Value in Equity Valuation: A Real-options Based Analysis
Collected Abstracts of American Accounting Association Annual Meeting, San Antonio, Texas, 14-17 Aug 2002
Chen, Peter; Zhang, Guochang Conference paper

2001 4

Layoffs, Shareholders' Wealth, and Corporate Performance
Journal of Empirical Finance, 8(2), 171-199
Chen, Peter F.; Mehrotra, Vikas; Sivakumar, Ranjini; Yu, Wayne Article
When capital follows profitability: Non-linear residual income dynamics
Review of Accounting Studies, v. 6, (2-3), 2001, p. 229-265
Biddle, G.C.; Chen, P.; Zhang, G. Article
Heterogeneous investment opportunities in multiple-segment firms and the incremental value relevance of segment accounting data
Proceedings of the 2001 Summer Symposium on Accounting Research, Hong Kong, The Hong Kong University of Science and Technology, Hong Kong, 20-22 June 2001, p. 1-50
Chen, Peter F; Zhang, Guochang Conference paper
When Capital Follows Profitability: Non-linear Residual Income Dynamics
American Accounting Association National Meetings, Atlanta
Biddle, Gary C.; Chen, Peter; Zhang, Guochang Conference paper

1998 1

The Usefulness of Segment Information in Predicting Divestitures
Collected Abstracts of the Canadian Academic Accounting Association Annual Meeting, 1998
Chen, Peter Conference paper

1996 1

Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry
Contemporary Accounting Research, v. 13, (1), 1996, p. 91-128
Chen, Peter F.; Daley, Lane Article

1995 1

Regulatory Capital, Tax, and Earnings Management Effects on Loan Loss Accruals in the Canadian Banking Industry
The Tenth Contemporary Accounting Research Conference, 1995
Chen, Peter; Lane, Daley Conference paper


No Publications


No Publications


No Publications


No Publications


No Publications






Teaching Assignment

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2021-22 Winter 0 2021-22 Fall 1 2020-21 Summer 0 2020-21 Spring 1 2020-21 Winter 0 2020-21 Fall 1

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ACCT4010 Advanced Financial Accounting


ACCT5430 Tax and Business Strategy


ACCT4010 Advanced Financial Accounting


No Teaching Assignments


No Teaching Assignments


No Teaching Assignments






Research Postgraduate (RPG) Supervision From January 2019 to December 2022 (As of 30 January 2022)

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Graduated RPGs

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Doctor of Philosophy LIU, Yifeng
Accounting( Completed in 2021 )









ProjectsFrom January 2020 to December 2022

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All Projects 2

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No Projects.
Human Capital Investment and Equity Value Leading


Central Reserve Fund - School-based Initiatives


Project Team (HKUST)
CHEN Peter Fusheng (Lead)


2019 -




The disciplining role of financial analysts Leading


RGC - Direct Allocation Grant


Project Team (HKUST)
CHEN Peter Fusheng (Lead)


2012 -