Research outputs
Selected research outputs
- Weathering the Storm: Unravelling the Influence of Climate Change Risk Exposure on Firms’ Human Capital Investment (Journal article - 2024)
- Climate change uncertainty and supply chain financing (Journal article - 2024)
- Does Trade Secrets Protection Spur Human Capital Investment? Evidence From the Inevitable Disclosure Doctrine (Journal article - 2025)
2025
Response to “Discussion of ‘Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms’”
Dong, Y., Chen, S. X., & Kim, M. (2025). Response to “Discussion of ‘Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms’”. The International Journal of Accounting. doi:10.1142/s1094406025800046
Does Trade Secrets Protection Spur Human Capital Investment? Evidence From the Inevitable Disclosure Doctrine
Chen, S. X., Cao, Z., & Zheng, X. (n.d.). Does Trade Secrets Protection Spur Human Capital Investment? Evidence From the Inevitable Disclosure Doctrine. Journal of Banking and Finance (Conditional Acceptance).
Strategy Typology and Non-GAAP Earnings Disclosure
Cao, Z., Chen, S. X., Hsu, Y. -L., & Lee, E. (n.d.). Strategy Typology and Non-GAAP Earnings Disclosure. Journal of International Accounting, Auditing and Taxation.
The Influence of Environmental Management System on Outward Foreign Direct Investment: Evidence from ISO 14001 Certification in China
Yan, J., Cao, Z., Chen, S. X., & Deng, Z. (2025). The influence of environmental management system on outward foreign direct investment: Evidence from ISO 14001 certification in China. International Business Review, 34(3), 102381. doi:10.1016/j.ibusrev.2024.102381
Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms
Dong, Y., Chen, S. X., & Kim, M. (2025). Can Corporate Governance Information Facilitate Accounting Fraud Detection? Machine Learning Evidence for Chinese Listed Firms. The International Journal of Accounting. doi:10.1142/s109440602550009x
2024
Weathering the Storm: Unravelling the Influence of Climate Change Risk Exposure on Firms’ Human Capital Investment
Cao, Z., Chen, S. X., Lee, E., & Xie, S. (2024). Weathering the storm: Unravelling the influence of climate change risk exposure on firms’ human capital investment. British Journal of Management. doi:10.1111/1467-8551.12868
Climate change uncertainty and supply chain financing
Cao, Z., Chen, S. X., Dong, T., & Lee, E. (2024). Climate change uncertainty and supply chain financing. The British Accounting Review, 101423. doi:10.1016/j.bar.2024.101423
2023
Information search costs and trade credit: evidence from high-speed rail connections
Huang, H., Chen, S. X., Lee, E., & Li, D. (2023). Information search costs and trade credit: evidence from high-speed rail connections. EUROPEAN JOURNAL OF FINANCE. doi:10.1080/1351847X.2023.2241539
2022
Internal Control Weakness and Corporate Employment Decisions: Evidence from SOX Section 404 Disclosures
Cao, Z., Chen, S. X., Jiang, M., & Xiang, M. (2022). Internal Control Weakness and Corporate Employment Decisions: Evidence from SOX Section 404 Disclosures. Accounting Forum. doi:10.1080/01559982.2022.2147470
Do non-financial factors influence corporate dividend policies? Evidence from business strategy
Cao, Z., Chen, S. X., Harakeh, M., & Lee, E. (2022). Do non-financial factors influence corporate dividend policies? Evidence from business strategy. INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 82. doi:10.1016/j.irfa.2022.102211
Does business strategy influence interfirm financing? Evidence from trade credit
Cao, Z., Chen, S. X., & Lee, E. (2022). Does business strategy influence interfirm financing? Evidence from trade credit. Journal of Business Research, 141, 495-511. doi:10.1016/j.jbusres.2021.11.050