Qingyuan Li

Affiliation not provided to SSRN
SCHOLARLY PAPERS

11

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105

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99

Scholarly Papers (11)

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Number of pages: 55 Posted: 07 Jul 2010 Last Revised: 03 Nov 2010
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, affiliation not provided to SSRN and The University of Hong Kong
Downloads 1,859 (10,070)
Citation 5

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Investment Efficiency, Under- and Over-Investment, Financial Reporting Quality, Private Firms, Emerging Markets, Financing Sources, Tax Incentives

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Accounting Review, Forthcoming
Number of pages: 55 Posted: 11 Dec 2010
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, affiliation not provided to SSRN and The University of Hong Kong
Downloads 1,210 (19,739)
Citation 49

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Investment Efficiency, Under- and Overinvestment, Financial Reporting Quality, Private Firms, Emerging Markets, Financing Sources, Tax Incentives

2.

Corporate Tax Behavior and Political Uncertainty: Evidence from National Elections around the World

Vanderbilt Owen Graduate School of Management Research Paper No. 2498198
Number of pages: 60 Posted: 20 Sep 2014 Last Revised: 10 Feb 2021
affiliation not provided to SSRN, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 868 (32,533)
Citation 3

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corporate taxation; tax avoidance; political uncertainty; national elections

3.

Universal Demand Laws and the Monitoring Device Role of Accounting Conservatism

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 63 Posted: 04 May 2017 Last Revised: 16 Mar 2019
Feng Chen, Qingyuan Li and Li Xu
University of Toronto - Rotman School of Management, affiliation not provided to SSRN and Washington State University, Vancouver
Downloads 659 (47,320)
Citation 6

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Derivative Lawsuits; Universal Demand Laws; Conditional Conservatism; Monitoring Demand

4.

Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events

Rotman School of Management Working Paper No. 2552173
Number of pages: 66 Posted: 20 Jan 2015 Last Revised: 05 Nov 2017
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, affiliation not provided to SSRN and The University of Hong Kong
Downloads 641 (49,040)
Citation 1

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Political uncertainty, National elections, Flight to quality, Financial reporting quality, International mutual funds

5.

Taxes and Director Independence: Evidence from Board Reforms Worldwide

Vanderbilt Owen Graduate School of Management Research Paper No. 2860362, Kenan Institute of Private Enterprise Research Paper No. 19-12
Number of pages: 67 Posted: 28 Oct 2016 Last Revised: 10 Feb 2021
affiliation not provided to SSRN, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 551 (59,505)
Citation 4

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Corporate Taxation, Tax Avoidance, Board Reform, Corporate Governance

6.

Earnings Opacity and Closed-End Country Fund Discounts

Number of pages: 48 Posted: 28 Jul 2012 Last Revised: 12 Feb 2016
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, affiliation not provided to SSRN and The University of Hong Kong
Downloads 539 (61,167)
Citation 4

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Closed-end country funds, fund discounts, earnings opacity, information acquisition and processing, international

7.

Corporate Financing of Investment Opportunities in a World of Institutional Cross-Ownership

Number of pages: 64 Posted: 08 Jun 2018 Last Revised: 15 Jun 2020
Yangyang Chen, Qingyuan Li, Jeffrey Ng and Chong Wang
City University of Hong Kong (CityUHK) - Department of Accountancy, affiliation not provided to SSRN, Hong Kong Polytechnic University - School of Accounting and Finance and The Hong Kong Polytechnic University
Downloads 348 (102,965)
Citation 2

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Cross-ownership; Information advantage; Investment opportunities; Corporate financing; Adverse selection; Moral hazard

8.

Political Investment Cycle of State-Owned Enterprises

Number of pages: 62 Posted: 15 Nov 2016 Last Revised: 17 Apr 2019
Qingyuan Li, Chen Lin and Li Xu
affiliation not provided to SSRN, The University of Hong Kong - Faculty of Business and Economics and Washington State University, Vancouver
Downloads 316 (114,561)
Citation 4

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State-owned enterprises, Investment, Elections, State-owned banks, Political risks

9.

National Elections and Tail Risk: International Evidence

Number of pages: 53 Posted: 07 Jul 2015 Last Revised: 21 Nov 2017
Qingyuan Li, Si Li and Li Xu
affiliation not provided to SSRN, Wilfrid Laurier University - School of Business & Economics and Washington State University, Vancouver
Downloads 146 (236,876)
Citation 2

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Political uncertainty, tail risk, crash risk, national elections, international finance

10.

Auditing the Auditors and Stock Crashes: International Evidence

Number of pages: 60 Posted: 11 Feb 2019
Qingyuan Li, Si Li and Li Xu
affiliation not provided to SSRN, Wilfrid Laurier University - School of Business & Economics and Washington State University, Vancouver
Downloads 133 (255,235)

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Crash Risk, Tail Risk, Audit Quality, Auditor Inspection

11.

Asset Specificity and Conditional Accounting Conservatism

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 839-870, 2018
Number of pages: 32 Posted: 03 Aug 2018
Qingyuan Li and Li Xu
affiliation not provided to SSRN and Washington State University, Vancouver
Downloads 2 (745,106)
Citation 1
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asset specificity, conditional conservatism, timely loss recognition