Ningzhong Li

University of Texas at Dallas

Associate Professor of Accounting

2601 North Floyd Road

Richardson, TX 75083

United States

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 6,434

SSRN RANKINGS

Top 6,434

in Total Papers Downloads

9,675

SSRN CITATIONS
Rank 11,880

SSRN RANKINGS

Top 11,880

in Total Papers Citations

80

CROSSREF CITATIONS

21

Scholarly Papers (21)

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 2,223 (9,475)
Citation 9

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

2.

Accounting Quality and Debt Concentration

Ningzhong Li, Yun Lou, Clemens A Otto, and Regina Wittenberg-Moerman (2020) Accounting Quality and Debt Concentration. The Accounting Review. DOI/10.2308/tar-2017-0250, Forthcoming , Singapore Management University School of Accountancy Research Paper No. 2020-113
Number of pages: 52 Posted: 02 Dec 2014 Last Revised: 13 Jul 2020
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 1,075 (29,046)
Citation 4

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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-IrvineUniversity of California-Irvine
Downloads 784 (45,062)
Citation 18

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

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 703 (51,465)
Citation 6

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

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

Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
University of Houston, University of Texas at Dallas, University of Texas at Dallas and University of Houston

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

5.

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 692 (53,241)

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conservatism, debt contract

6.

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 587 (65,696)
Citation 9

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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 484 (82,712)
Citation 8

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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.

Using Economic Links between Firms to Detect Accounting Fraud

The Accounting Review, forthcoming
Number of pages: 49 Posted: 02 Mar 2021 Last Revised: 09 May 2022
Chenchen Li, Ningzhong Li and Frank Zhang
University of Texas at Dallas, University of Texas at Dallas and Yale School of Management
Downloads 398 (105,171)

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Fraud, economic link, revenue, accounting information, customer

9.

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
Daniel A. Cohen, Bin Li, Ningzhong Li and Yun Lou
Vanderbilt University - Owen Graduate School of Management, University of Houston - Bauer College of Business, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 377 (111,571)
Citation 3

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

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

Number of pages: 53 Posted: 17 Nov 2018
University of Texas at Dallas, University of California-IrvineUniversity of California-Irvine and Cheung Kong Graduate School of Business
Downloads 365 (114,863)
Citation 1

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

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

Contemporary Accounting Research, Forthcoming
Posted: 16 Aug 2021
University of Texas at Dallas, University of California-IrvineUniversity of California-Irvine and Cheung Kong Graduate School of Business

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external employment opportunities, career concerns, inevitable disclosure doctrine, tax avoidance

11.
Downloads 338 (125,922)
Citation 14

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 186 (225,753)
Citation 12

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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 152 (268,255)

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

12.

Proprietary Information Cost of Contracting with the Government

Number of pages: 58 Posted: 26 Feb 2021 Last Revised: 01 Nov 2021
Jiapeng He, Kevin K. Li, Ningzhong Li and Weining Zhang
University of Texas at Dallas, Santa Clara University, University of Texas at Dallas and Cheung Kong Graduate School of Business
Downloads 280 (153,172)
Citation 1

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Freedom of Information Act, Government Contractors, Proprietary Cost, Confidential Information

13.

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 266 (161,339)
Citation 1

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

14.

Do Politically Connected Subsidy-Receiving Firms Disclose Less Subsidy Information?

Number of pages: 53 Posted: 03 Apr 2019 Last Revised: 18 Jan 2021
Ningzhong Li, Youchao Tan and Cheng (Colin) Zeng
University of Texas at Dallas, Southwestern University of Finance and Economics (SWUFE) and Hong Kong Polytechnic University
Downloads 244 (175,615)

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Government subsidies; Political connection; Corporate disclosure; Corruption

15.

Litigation Risk and Debt Contracting: Evidence from a Natural Experiment

Journal of Law and Economics, Forthcoming
Number of pages: 49 Posted: 20 May 2020
Zhihong Chen, Ningzhong Li and Jianghua Shen
Hong Kong University of Science and Technology, University of Texas at Dallas and Xiamen University
Downloads 219 (194,735)

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Litigation risk, loan contracts, agency conflicts, Nevada corporate law

16.

Equity Financing Incentive and Corporate Disclosure: New Causal Evidence from SEO Deregulation

Review of Accounting Studies, forthcoming
Number of pages: 49 Posted: 13 Jun 2019 Last Revised: 06 Dec 2021
Jun Chen, Ningzhong Li and Xiaolu Zhou
Zhejiang University, University of Texas at Dallas and University of Texas at Dallas
Downloads 172 (241,362)

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Equity financing, Corporate disclosure, Management earnings forecast, Seasoned equity offering

The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment

Number of pages: 58 Posted: 12 Nov 2020
Ying Huang, Ningzhong Li, Yong Yu and Xiaolu Zhou
University of Texas at Dallas, University of Texas at Dallas, University of Texas at Austin and University of Texas at Dallas
Downloads 133 (298,149)
Citation 5

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Litigation Risk, Earnings Warning, Universal Demand Laws, Management Earnings Forecast, Forecast Horizon

The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment

Journal of Accounting Research, Volume 58, Issue 2
Posted: 15 Mar 2021
Ying Huang, Ningzhong Li, Yong Yu and Xiaolu Zhou
University of Texas at Dallas, University of Texas at Dallas, University of Texas at Austin and University of Texas at Dallas

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litigation risk; earnings warning; universal demand laws; management earnings forecast; forecast horizon

18.

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-IrvineUniversity of California-Irvine
Downloads 107 (346,864)
Citation 1

Abstract:

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

19.

The Effect of Anti-subsidy Actions on Corporate Disclosure of Subsidy Information

Number of pages: 54 Posted: 14 Nov 2021
University of Texas at Dallas, Jinan University, School of Management, Southwestern University of Finance and Economics (SWUFE) and Hong Kong Polytechnic University
Downloads 101 (360,452)

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Government subsidies; Anti-subsidy; Countervailing duties; Corporate disclosure; International trade

20.

Adjustment for Non-Cash Items in Earnings-Based Covenants

Number of pages: 46 Posted: 28 Nov 2016 Last Revised: 19 Apr 2021
Ningzhong Li
University of Texas at Dallas
Downloads 100 (362,810)

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

21.

Internet Appendix for “Using Economic Links between Firms to Detect Accounting Fraud”

The Accounting Review, forthcoming
Number of pages: 8 Posted: 11 May 2022
Chenchen Li, Ningzhong Li and Frank Zhang
University of Texas at Dallas, University of Texas at Dallas and Yale School of Management
Downloads 27 (650,258)

Abstract:

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fraud; economic link; revenue; accounting information; customer

Other Papers (1)

Total Downloads: 403
1.

Customer Base Concentration and Debt Contracting

Number of pages: 44 Posted: 08 Sep 2011 Last Revised: 07 Apr 2016
Ying Huang, Ningzhong Li and Ziyun (Calvin) Yang
University of Texas at Dallas, University of Texas at Dallas and University of Houston
Downloads 403 (123,373)

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customer relationship, customer concentration, debt contracts