Ningzhong Li

University of Texas at Dallas

Associate Professor of Accounting

2601 North Floyd Road

Richardson, TX 75083

United States

  • University of Texas at Dallas

SCHOLARLY PAPERS

17

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7,193

CITATIONS
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Top 12,606

in Total Papers Citations

31

Scholarly Papers (17)

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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

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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

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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
Shuping Chen, Ying Huang, Ningzhong Li and Terry J. Shevlin
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
Ningzhong Li, Yun Lou, Clemens A. Otto and Regina Wittenberg Moerman
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)

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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
Ningzhong Li, Florin P. Vasvari and Regina Wittenberg Moerman
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
Steve Crawford, Ying Huang, Ningzhong Li and Ziyun (Calvin) Yang
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

7.

Performance Measures in Earnings-Based Financial Covenants in Debt Contracts

Downloads 460 ( 60,078)
Citation 2

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

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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

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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.

Negotiated Measurement Rules in Debt Contracts

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)

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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

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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)

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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
Shuping Chen, Ying Huang, Ningzhong Li and Terry J. Shevlin
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)

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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)

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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)

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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)

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