Ningzhong Li

University of Texas at Dallas

Associate Professor of Accounting

2601 North Floyd Road

Richardson, TX 75083

United States

SCHOLARLY PAPERS

19

DOWNLOADS
Rank 5,569

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Top 5,569

in Total Papers Downloads

8,201

SSRN CITATIONS
Rank 12,196

SSRN RANKINGS

Top 12,196

in Total Papers Citations

54

CROSSREF CITATIONS

32

Scholarly Papers (19)

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 2,127 (7,259)
Citation 7

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

2.

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 713 (38,130)
Citation 17

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

3.

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
Number of pages: 51 Posted: 02 Dec 2014 Last Revised: 10 Apr 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 708 (38,497)
Citation 4

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4.

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 680 (40,667)

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conservatism, debt contract

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 628 (44,609)
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

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 564 (51,949)
Citation 6

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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 475 (63,859)
Citation 6

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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 465 (66,178)
Citation 10

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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 318 (102,996)
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 178 (182,824)
Citation 13

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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 140 (224,261)

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

10.

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, The University of Hong Kong - Faculty of Business and Economics and University of Texas at Dallas
Downloads 272 (121,687)
Citation 4

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

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: 03 Aug 2017
Daniel A. Cohen, Bin Li, Ningzhong Li and Yun Lou
Texas A&M University College Station, University of Oklahoma - Michael F. Price College of Business, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 239 (139,461)

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Government Customers, Loan Contract Terms

12.

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 234 (141,745)
Citation 5

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

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 218 (151,828)

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

14.

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 173 (187,422)
Citation 1

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

15.

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 126 (242,724)

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Government subsidies; Political connection; Corporate disclosure; Corruption

16.

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 94 (297,894)
Citation 1

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

17.

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

Number of pages: 60 Posted: 13 Jun 2019 Last Revised: 22 May 2020
Jun Chen, Ningzhong Li and Xiaolu Zhou
Zhejiang University, University of Texas at Dallas and University of Texas at Dallas
Downloads 71 (352,293)

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

18.

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 60 (384,404)

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

19.

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 Hong Kong University of Science & Technology (HKUST)
Downloads 36 (474,523)

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