Ningzhong Li

University of Texas at Dallas

Associate Professor of Accounting

2601 North Floyd Road

Richardson, TX 75083

United States

SCHOLARLY PAPERS

17

DOWNLOADS
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Top 5,838

in Total Papers Downloads

7,193

CITATIONS
Rank 12,606

SSRN RANKINGS

Top 12,606

in Total Papers Citations

31

Scholarly Papers (17)

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 2,062 (6,623)
Citation 3

Abstract:

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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 674 (36,714)
Citation 2

Abstract:

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conservatism, debt contract

3.

How Does Quasi-Indexer Ownership Affect Corporate Tax-Planning?

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 27 May 2015 Last Revised: 04 Jun 2018
University of Texas at Austin - Red McCombs School of Business, University of Texas at Dallas, University of Texas at Dallas and University of California-Irvine
Downloads 655 (38,141)

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tax planning; quasi-indexer; Russell Index assignment; regression discontinuity

4.

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 - School of Accountancy, Singapore Management University - Lee Kong Chian School of Business and University of Southern California
Downloads 605 (42,342)

Abstract:

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5.

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 547 (48,281)
Citation 4

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

6.

Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts

Number of pages: 54 Posted: 19 May 2016 Last Revised: 11 Apr 2019
University of Houston, University of Texas at Dallas, University of Texas at Dallas and University of Houston
Downloads 513 (52,614)

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

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 460 (59,453)
Citation 2

Abstract:

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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:

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Performance measure, Earnings-based covenant, Debt contract

8.

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

The Accounting Review, Forthcoming
Number of pages: 55 Posted: 16 Oct 2015 Last Revised: 09 Nov 2018
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 312 (94,531)

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Managers’ outside employment opportunities, Inevitable Disclosure Doctrine, Withholding of bad news relative to good news, Voluntary corporate disclosure, Managers’ career concerns

9.
Downloads 303 ( 97,543)
Citation 17

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 170 (172,168)
Citation 17

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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 133 (211,446)
Citation 17

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

10.

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 Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at Dallas
Downloads 212 (140,585)

Abstract:

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

11.

The Role of Capital Expenditure Forecasts in Debt Contracting

Number of pages: 53 Posted: 14 Sep 2017 Last Revised: 01 Aug 2018
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 210 (142,547)

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

12.

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 - School of Accountancy and London Business School
Downloads 197 (150,577)
Citation 1

Abstract:

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

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 Oklahoma - Michael F. Price College of Business, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 183 (161,095)

Abstract:

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Government Customers, Loan Contract Terms

14.

Internet Appendices to 'How Does Quasi-Indexer Ownership Affect Corporate Tax Planning?'

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 35 Posted: 04 Jun 2018
University of Texas at Austin - Red McCombs School of Business, University of Texas at Dallas, University of Texas at Dallas and University of California-Irvine
Downloads 83 (292,054)

Abstract:

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tax planning, quasi-indexer, Russell Index assignment, regression discontinuity

15.

Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine

Number of pages: 53 Posted: 17 Nov 2018
Ningzhong Li, Terry J. Shevlin and Weining Zhang
University of Texas at Dallas, University of California-Irvine and Cheung Kong Graduate School of Business
Downloads 81 (296,374)

Abstract:

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Managers’ outside employment opportunities, Career concerns, Inevitable Disclosure Doctrine, Tax avoidance

16.

Silence Is Golden: Political Connection and Corporate Disclosure of Government Subsidies

Number of pages: 63 Posted: 03 Apr 2019
Ningzhong Li, Youchao Tan and Cheng Zeng
University of Texas at Dallas, Southwestern University of Finance and Economics (SWUFE) and University of Manchester
Downloads 49 (382,971)

Abstract:

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Government subsidies; Political connection; Corporate disclosure; Corruption

17.

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 47 (389,870)

Abstract:

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