Ningzhong Li

University of Texas at Dallas

Assistant Professor of Accounting

2601 North Floyd Road

Richardson, TX 75083

United States

SCHOLARLY PAPERS

13

DOWNLOADS
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SSRN RANKINGS

Top 6,983

in Total Papers Downloads

4,991

CITATIONS
Rank 13,840

SSRN RANKINGS

Top 13,840

in Total Papers Citations

27

Scholarly Papers (13)

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 (5,758)
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 (31,550)
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 (40,663)
Citation 2

Abstract:

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

4.
Downloads 278 ( 85,815)
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 161 (146,538)
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 117 (190,332)
Citation 16

Abstract:

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

5.

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 244 (59,646)
Citation 2

Abstract:

Performance measure, Earnings-based covenant, Debt contract

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: 28 Feb 2016
University of Texas at Dallas, HEC Paris - Accounting and Management Control Department, HEC Paris - Finance Department and University of Southern California
Downloads 223 (50,166)

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, HEC Paris - Accounting and Management Control Department and London Business School
Downloads 70 (151,256)

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 (109,560)

Abstract:

9.

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 (266,630)

Abstract:

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

10.

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 (446,198)

Abstract:

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

11.

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: 28 Nov 2016
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 HEC Paris - Accounting and Management Control Department
Downloads 0 (324,365)

Abstract:

Government Customers, Loan Contract Terms

12.

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 (123,080)

Abstract:

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

13.

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 (153,870)

Abstract: