Bin Li

University of Houston - Department of Accountancy & Taxation

Bauer College of Business

4800 Calhoun Road

Houston, TX 77204

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 20,415

SSRN RANKINGS

Top 20,415

in Total Papers Downloads

2,922

SSRN CITATIONS
Rank 24,203

SSRN RANKINGS

Top 24,203

in Total Papers Citations

25

CROSSREF CITATIONS

14

Scholarly Papers (12)

1.
Downloads 876 ( 32,411)
Citation 11

Do the FASB's Standards Add Shareholder Value?

Number of pages: 71 Posted: 08 Apr 2017
Columbia Business School - Accounting, Business Law & Taxation, University of Houston - Department of Accountancy & Taxation, Columbia Business School and Duke University - Fuqua School of Business
Downloads 616 (51,512)
Citation 3

Abstract:

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FASB, Standard Setting, Mandatory Disclosure, Event Study, Shareholder Value

Do the FASB's Standards Add Shareholder Value?

The Accounting Review, Forthcoming, Columbia Business School Research Paper No. 17-82
Number of pages: 97 Posted: 07 Aug 2017
Columbia Business School - Accounting, Business Law & Taxation, University of Houston - Department of Accountancy & Taxation, Columbia Business School and Duke University - Fuqua School of Business
Downloads 260 (140,962)
Citation 7

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FASB, standard setting, cost-benefit tradeoff, shareholder value, estimation risk, rules- versus principles-based standards, GAAP

2.

Why Do Firms Hold Less Cash? A Customer Base Explanation

Number of pages: 46 Posted: 24 May 2014 Last Revised: 08 Dec 2016
Daniel A. Cohen and Bin Li
Texas A&M University College Station and University of Houston - Department of Accountancy & Taxation
Downloads 424 (82,694)
Citation 5

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Cash holdings; customer base composition; government sales; marginal value of cash; segment disclosures

3.

Major Government Customers and Loan Contract Terms

HEC Paris Research Paper No. ACC-2016-1179, Singapore Management University School of Accountancy Research Paper No. 2021-122
Number of pages: 51 Posted: 16 Nov 2016 Last Revised: 07 Jan 2021
Texas A&M University College Station, University of Houston - Department of Accountancy & Taxation, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 318 (114,581)
Citation 3

Abstract:

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major government customers; major corporate customers; loan contract terms.

4.

Separating Information about Cash Flows from Information about Risk in Losses

Number of pages: 50 Posted: 07 Jan 2013 Last Revised: 11 Dec 2020
Bin Li
University of Houston - Department of Accountancy & Taxation
Downloads 299 (122,350)
Citation 1

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Accounting losses; Cash-flow news; Expected returns; Discount-rate news

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 59 Posted: 30 Apr 2019 Last Revised: 31 Jul 2020
University of Houston - Department of Accountancy & Taxation, China Europe International Business School - Accounting & Finance Department and Duke University - Fuqua School of Business
Downloads 221 (165,380)

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IFRS adoption; Nonmissing line items; Disclosure quality; Market liquidity; Audit fees.

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020 Last Revised: 14 Dec 2020
University of Houston - Department of Accountancy & Taxation, China Europe International Business School - Accounting & Finance Department and Duke University - Fuqua School of Business

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IFRS adoption, Nonmissing line items, Disclosure quality, Market liquidity, Audit fees

6.

Accounting Profitability and Takeover Likelihood

Number of pages: 54 Posted: 16 Dec 2014 Last Revised: 14 Apr 2016
University of Texas at Dallas - Naveen Jindal School of Management, University of Connecticut - Department of Accounting and University of Houston - Department of Accountancy & Taxation
Downloads 178 (201,959)
Citation 1

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Corporate acquisitions, accounting profitability, managerial opportunism

7.

The Relevance of Discretionary Loan Loss Provisions During the Financial Crisis

Number of pages: 52 Posted: 08 Sep 2016 Last Revised: 22 May 2019
University of Illinois at Urbana-Champaign - Department of Accountancy, University of San Diego School of Business, University of Houston - Department of Accountancy & Taxation and Tulane University - Accounting & Taxation
Downloads 172 (207,962)

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Financial Crisis; Banks; TARP; Loan Loss Provisions; Accounting Discretion; Value Relevance

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

29th Annual Conference on Financial Economics & Accounting 2018, Contemporary Accounting Research, Forthcoming
Number of pages: 60 Posted: 01 Aug 2018 Last Revised: 18 Mar 2021
University of Georgia - J.M. Tull School of Accounting, North Carolina State University - Department of Accounting and University of Houston - Department of Accountancy & Taxation
Downloads 171 (209,227)
Citation 4

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Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

Contemporary Accounting Research, Forthcoming
Posted: 28 Mar 2021
University of Georgia - J.M. Tull School of Accounting, North Carolina State University - Department of Accounting and University of Houston - Department of Accountancy & Taxation

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financing constraints, tax planning, Pension Protection Act of 2006, off-balance sheet financing, investment

9.

Investment in a Smaller World: The Implications of Air Travel for Investors and Firms

Number of pages: 39 Posted: 15 Mar 2016 Last Revised: 15 Sep 2020
University of Notre Dame - Mendoza College of Business, University of Texas at Dallas, University of Houston - Department of Accountancy & Taxation and Chapman University
Downloads 134 (255,466)
Citation 5

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Air Travel, Local Bias, Diversification, Cost of Equity

10.

Asset Conversion Cycle and Accruals Persistence

Number of pages: 40 Posted: 21 Jun 2017 Last Revised: 13 Jul 2017
Winona State University, University of Houston - Department of Accountancy & Taxation and JSOM, University of Texas at Dallas
Downloads 129 (262,923)

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Accruals; Earnings persistence; Operating cycle; Investment Cycle

11.

Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer

The Accounting Review, Forthcoming
Posted: 10 Nov 2016 Last Revised: 06 Aug 2019
Daniel A. Cohen and Bin Li
Texas A&M University College Station and University of Houston - Department of Accountancy & Taxation

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customer concentration; major government customers; major corporate customers; customer-specific investment; firm profitability

12.

R2 and Idiosyncratic Risk Are Not Interchangeable

Accounting Review, Forthcoming
Posted: 27 Jul 2014
University of Houston - Department of Accountancy & Taxation, Columbia Business School and Duke University - Fuqua School of Business

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