Ningzhong Li

University of Texas at Dallas

Associate Professor of Accounting

2601 North Floyd Road

Richardson, TX 75083

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 6,583

SSRN RANKINGS

Top 6,583

in Total Papers Downloads

5,576

CITATIONS
Rank 13,549

SSRN RANKINGS

Top 13,549

in Total Papers Citations

28

Scholarly Papers (15)

1.

Macro to Micro: Country Exposures, Firm Fundamentals and Stock Returns

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 07 Mar 2012 Last Revised: 24 Apr 2014
Ningzhong Li, Scott A. Richardson and A. Irem Tuna
University of Texas at Dallas, AQR Capital Management, LLC and London Business School
Downloads 1,539 (5,964)
Citation 3

Abstract:

macroeconomic exposures, earnings, stock returns, geographic segments, Consensus Economics

2.

Accounting Conservatism and the Efficiency of Debt Contracts: A Note

Number of pages: 29 Posted: 15 Aug 2008 Last Revised: 05 Sep 2011
Ningzhong Li
University of Texas at Dallas
Downloads 608 (32,560)
Citation 2

Abstract:

conservatism, debt contract

3.

Dynamic Threshold Values in Earnings-Based Covenants

Journal of Accounting & Economics (JAE), Forthcoming, Chicago Booth Research Paper No. 12-40
Number of pages: 55 Posted: 14 Aug 2012 Last Revised: 24 Jul 2015
University of Texas at Dallas, London Business School and University of Southern California
Downloads 437 (42,654)
Citation 3

Abstract:

syndicated loans, financial covenants, covenant threshold trend, signaling hypothesis, incomplete debt contracting theory

Performance Measures in Earnings-Based Financial Covenants in Debt Contracts

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 29 Nov 2011 Last Revised: 24 Apr 2016
Ningzhong Li
University of Texas at Dallas
Downloads 408 (57,984)
Citation 2

Abstract:

Performance measure, Earnings-based covenant, Debt contract

Performance Measures in Earnings-Based Financial Covenants in Debt Contracts

Journal of Accounting Research, Vol. 54, No. 4, 2016
Posted: 27 Apr 2017
Ningzhong Li
University of Texas at Dallas

Abstract:

Performance measure, Earnings-based covenant, Debt contract

5.
Downloads 283 ( 89,336)
Citation 16

Negotiated Measurement Rules in Debt Contracts

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 59 Posted: 31 Aug 2009 Last Revised: 13 Oct 2010
Ningzhong Li
University of Texas at Dallas
Downloads 162 (154,215)
Citation 16

Abstract:

negotiated measurement rule, debt contract, contracting efficiency, transitory earnings

Negotiated Measurement Rules in Debt Contracts

Journal of Accounting Research, Forthcoming
Number of pages: 51 Posted: 14 Aug 2010
Ningzhong Li
University of Texas at Dallas
Downloads 121 (196,249)
Citation 16

Abstract:

negotiated measurement rule, debt contract, contracting efficiency, transitory earnings

6.

Accounting Quality and Debt Concentration: Evidence from Internal Control Weakness Disclosures

HEC Paris Research Paper No. 2015-1078
Number of pages: 56 Posted: 02 Dec 2014 Last Revised: 03 Aug 2017
University of Texas at Dallas, Singapore Management University, Singapore Management University and University of Southern California
Downloads 223 (48,029)

Abstract:

7.

Default Clauses in Debt Contracts

Review of Accounting Studies, Forthcoming
Number of pages: 57 Posted: 06 Jun 2015
Ningzhong Li, Yun Lou and Florin P. Vasvari
University of Texas at Dallas, Singapore Management University and London Business School
Downloads 70 (154,894)

Abstract:

events of default, default clauses, loan contracts, bond contracts, cross-default

8.

Quasi-Indexer Ownership and Corporate Tax-Planning

Number of pages: 62 Posted: 27 May 2015 Last Revised: 16 May 2016
University of Texas at Austin - Red McCombs School of Business, University of Texas at Austin, University of Texas at Dallas and University of California-Irvine
Downloads 5 (87,612)

Abstract:

9.

The Role of Capital Expenditure Forecasts in Debt Contracting

Number of pages: 59 Posted: 14 Sep 2017
Ashiq Ali, Zhongwen Fan and Ningzhong Li
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas - Naveen Jindal School of Management and University of Texas at Dallas
Downloads 0 (495,863)

Abstract:

Debt Contracts; Capital Expenditure Forecasts; Agency Conflicts; Investment Efficiency

10.

Cartel Participation and Voluntary Disclosure

Number of pages: 42 Posted: 13 Jun 2017
Ashiq Ali, Ailin Dong, Ningzhong Li and Xiaolu Zhou
University of Texas at Dallas - Naveen Jindal School of Management, Hong Kong University of Science & Technology (HKUST) - Department of Finance, University of Texas at Dallas and University of Texas at Dallas
Downloads 0 (194,268)

Abstract:

Cartels; Antitrust regulations; Voluntary disclosures; Management earnings forecasts

11.

Revision of Regulation Fair Disclosure under the Dodd-Frank Act and the Timing of Credit Rating Issuances

Number of pages: 44 Posted: 05 Jan 2017
Ashiq Ali, Hoyoun Kyung and Ningzhong Li
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas - Naveen Jindal School of Management and University of Texas at Dallas
Downloads 0 (194,268)

Abstract:

Corporate Disclosure, Credit Rating, The Dodd-Frank Act, Section 939B, Regulation Fair Disclosure, Regulation FD

12.

Adjustment for Non-Cash Items in Earnings-Based Covenants

Number of pages: 50 Posted: 28 Nov 2016 Last Revised: 10 Dec 2016
Ningzhong Li
University of Texas at Dallas
Downloads 0 (404,650)

Abstract:

Performance measure; Earnings-based covenant; Debt contract; Accruals; Credit risk

13.

Major Government Customers and Loan Contract Terms

HEC Paris Research Paper No. ACC-2016-1179
Number of pages: 51 Posted: 16 Nov 2016 Last Revised: 03 Aug 2017
Daniel A. Cohen, Bin Li, Ningzhong Li and Yun Lou
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas and Singapore Management University
Downloads 0 (251,313)

Abstract:

Government Customers, Loan Contract Terms

14.

Customer Concentration and Public Disclosure: Evidence from Management Earnings Forecasts

Number of pages: 54 Posted: 19 May 2016
University of Houston, University of Texas at Austin, University of Texas at Dallas and University of Houston
Downloads 0 (83,315)

Abstract:

customer-base concentration, major customers, public disclosure, management forecasts, relationship-specific investments

15.

Restrictions on Managers’ Outside Employment Opportunities and Asymmetric Disclosure of Bad versus Good News

Number of pages: 59 Posted: 16 Oct 2015
Ashiq Ali, Ningzhong Li and Weining Zhang
University of Texas at Dallas - Naveen Jindal School of Management, University of Texas at Dallas and Cheung Kong Graduate School of Business
Downloads 0 (135,491)

Abstract: