Chen Min: female, CPC member, born in October 1976 born in Zhangzhou, Fujian Province, doctor, associate professor, director of accounting department.
Email: janechm@jmu.edu.cn
Education background
Bachelor: 1995—1999, Business Administration, Jimei University
Master: 2000—2002, Business Administration, National University of Singapore
Ph. D: 2009—2013, accounting, Xiamen University
Main courses:
Advanced financial accounting, internal control, international financial statement preparation, financial accounting, business ethics and accounting ethics
Research interests
Capital market accounting, accounting standard formulation, enterprise innovation and R & D
Research results
Research papers
1. Explaining the Economic Consequences of Cost Stickiness. China Management Accounting Review, 2020, issue 3
2. Government R & D Subsidy and Enterprise R & D Investment: an Analytical Framework Based on Contingency Theory. Contemporary Accounting Review, issue 4, 2019
3. Discussion on Revenue Recognition and Impairment Provision of Construction Contract after Revision of Revenue Standard. Communication of Finance and Accounting, issue 16, 2019
4. Heterogeneity Analysis of Cost of Equity after IFＲS Convergence. Accounting Research. Issue 2, 2018
5. Whose cost of equity capital reduces after IFRS convergence and why? Heterogeneity evidence from Chinese stock market．China Journal of Accounting Studies,2017,5
6. Heterogeneity Analysis of Financial Private Information Arbitrage in Chinese Capital Market . Journal of Jimei University(Philosophy and Social Sciences), No. 3, 2016
7. Systematic Test of the Impact of International Convergence of Accounting Standards on the Quality of Accounting Information. Contemporary Accounting Review, 2014, issue 1
8. Institutional Change, Private Financial Information and the Pricing Efficiency of China's Capital Market. Zhongda management, 2014, issue 3
9. Research on the functions of Financial Reporting objectives and Accounting Information. Contemporary Accounting Review, 2013, issue 1
10. Accounting Cooperation and Exchange, Standards Convergence and Equivalent Mutual Recognition across the Taiwan Strait: Opportunities And Challenges. Accounting Research. 2011, issue 7
11. Discussion on Accounting Treatment of Initial Direct Expenses of Financial Leasing Lessor. Commercial Accounting. Issue 1, 2010
12. On the Application of EVA to Risk ＆ Return Analysis Based on Fujian Listed Companies. Journal of Jimei University, 2009, issue 4
13. Elicitation of Accountancy Bachelor Degree Education in US and UK. Communication of Finance and Accounting, Issue 9, 2010
14. Fair Value Adjustment of Business Combination Investment Business under Different Control. Communication of Finance and Accounting, issue 4, 2008
15. Economic Value Added: A Value- based Performance Measure. Journal of Jimei University, No.1, 2004
Research projects
Vertical subjects:
1. Chair: 2017 National Social Science Fund general project, research on financial reporting objectives, accounting information function and capital market adaptability
2. Chair: 2016 Fujian Social Sciences joint project, empirical research on government funding, R & D investment and enterprise innovation performance under the background of innovation driven strategy in Fujian Province
3. Chair: 2016 Fujian Provincial Department of education project: Research on Financing valuation of Fujian biological industry from the perspective of strategic emerging
4. Chair: 2013 Fujian Provincial Department of education project: the impact of differences in economic consequences of international convergence mode of accounting standards on the development of cross-strait capital market cooperation
Horizontal subjects
undertake more than 10 local government research and decision-making consulting projects
Monograph:
1. Research on the pricing function of accounting information from the perspective of accounting standards convergence. Beijing: Economic Science Press, 2016
2. Advanced financial accounting. Xiamen: Xiamen University Press, 2016
3. Special industry accounting. Beijing: China financial and Economic Publishing House, 2018
Main Awards:
In 2020, Dai kuannan of Jimei University will receive a scholarship
In 2020, the first prize of Jimei University Teachers' teaching skills competition
In 2019, Fujian Province will become the third leading talent of management accounting
In 2017, Jimei University received a scholarship in Nanshan
Academic part-time jobs:
She was selected into Fujian accounting talent pool and Xiamen senior accounting talent pool, director of Fujian accounting society, vice president of higher education branch of Xiamen accounting society, and director of Xiamen accounting society
嘉庚财经
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