Oliver Zhen Li

National University of Singapore (NUS)

1E Kent Ridge Road

NUHS Tower Block Level 7

Singapore, 119228

Singapore

  • National University of Singapore (NUS)

SCHOLARLY PAPERS

57

DOWNLOADS
Rank 2,985

SSRN RANKINGS

Top 2,985

in Total Papers Downloads

19,969

SSRN CITATIONS
Rank 5,318

SSRN RANKINGS

Top 5,318

in Total Papers Citations

203

CROSSREF CITATIONS

100

Scholarly Papers (57)

Actions:
Email selected abstracts
1.

Does XBRL Adoption Reduce the Cost of Equity Capital?

Number of pages: 47 Posted: 19 Aug 2012
Oliver Zhen Li, Chenkai Ni and Yupeng Lin
National University of Singapore (NUS), Fudan University and National University of Singapore (NUS) - NUS Business School
Downloads 1,617 (18,883)
Citation 18

Abstract:

Loading...

XBRL, cost of equity capital, analyst forecast, liquidity

2.

Financial Restatement Announcements and Insider Trading

Number of pages: 47 Posted: 12 Sep 2006
Oliver Zhen Li and Yuan Zhang
National University of Singapore (NUS) and University of Texas at Dallas
Downloads 1,109 (33,055)
Citation 12

Abstract:

Loading...

3.

Corporate Tax Avoidance and Bank Loan Contracting

Number of pages: 57 Posted: 28 Apr 2010 Last Revised: 21 Nov 2010
Jeong-Bon Kim, Oliver Zhen Li and Yinghua Li
Simon Fraser University, National University of Singapore (NUS) and Arizona State University (ASU) - School of Accountancy
Downloads 1,061 (35,180)
Citation 6

Abstract:

Loading...

Tax avoidance; loan contracting; credit risk

4.

Labor Union and Accounting Conservatism*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 55 Posted: 31 Aug 2009
Winnie Siu Ching Leung, Oliver Zhen Li, Oliver M. Rui and Oliver M. Rui
The Chinese University of Hong Kong, National University of Singapore (NUS) and China Europe International Business School (CEIBS)affiliation not provided to SSRN
Downloads 1,015 (37,470)
Citation 9

Abstract:

Loading...

Labor union, accounting conservatism

5.

Does Information Processing Cost Affect Firm-Specific Information Acquisition? - Evidence from XBRL Adoption

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 48 Posted: 10 Jan 2013 Last Revised: 31 Jul 2015
Yi Dong, Oliver Zhen Li, Yupeng Lin and Chenkai Ni
Shanghai University of Finance and Economics, National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School and Fudan University
Downloads 907 (43,860)
Citation 25

Abstract:

Loading...

Information processing cost, stock return synchronicity, XBRL

6.

Taxes, Leverage, and the Cost of Equity Capital

Downloads 885 (45,376)
Citation 14

Taxes, Leverage, and the Cost of Equity Capital

Number of pages: 50 Posted: 11 Nov 2005
Dan S. Dhaliwal, Shane Heitzman and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Southern California - Marshall School of Business and National University of Singapore (NUS)
Downloads 885 (44,726)
Citation 14

Abstract:

Loading...

Capital structure, Cost of capital, Tax

Taxes, Leverage, and the Cost of Equity Capital

Journal of Accounting Research, Forthcoming
Posted: 17 Jan 2006
Dan S. Dhaliwal, Shane Heitzman and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Southern California - Marshall School of Business and National University of Singapore (NUS)

Abstract:

Loading...

Capital structure, Cost of capital, Tax

7.

Investor Trading and the Post Earnings Announcement Drift

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper ; The Accounting Review, Forthcoming
Number of pages: 46 Posted: 20 Sep 2008 Last Revised: 17 Sep 2011
Benjamin C. Ayers, Oliver Zhen Li and P. Eric Yeung
University of Georgia, National University of Singapore (NUS) and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 856 (47,511)
Citation 15

Abstract:

Loading...

Investor Trading, Post Earnings Announcement Drift

8.

Did the 2003 Tax Act Reduce the Cost of Equity Capital?

Downloads 750 (56,819)
Citation 40

Did the 2003 Tax Act Reduce the Cost of Equity Capital?

Number of pages: 56 Posted: 14 Jun 2005
Dan S. Dhaliwal, Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Oregon and National University of Singapore (NUS)
Downloads 495 (95,124)
Citation 17

Abstract:

Loading...

Implied cost of capital, institutional ownership, dividend taxes, capital gain taxes

Did the 2003 Tax Act Reduce the Cost of Equity Capital?

Journal of Accounting & Economics (JAE), March 2007
Number of pages: 48 Posted: 25 Jul 2006 Last Revised: 30 Jun 2009
Dan S. Dhaliwal, Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Oregon and National University of Singapore (NUS)
Downloads 255 (198,639)
Citation 5

Abstract:

Loading...

9.

Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume - the Effect of Dividend Yield and Institutional Ownership

Number of pages: 47 Posted: 12 Oct 2003
Dan S. Dhaliwal and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased) and National University of Singapore (NUS)
Downloads 742 (57,661)
Citation 6

Abstract:

Loading...

ex-dividend, trading volume, institutional ownership

10.

Did China's Adoption of IFRS Attract More Foreign Institutional Investment?

Marshall School of Business Working Paper No. ACC 01.14
Number of pages: 54 Posted: 19 Apr 2014 Last Revised: 28 Apr 2014
Mark L. DeFond, Xinzi Gao, Oliver Zhen Li and Lijun Xia
University of Southern California - Leventhal School of Accounting, Sun Yat-sen University (SYSU), National University of Singapore (NUS) and Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management
Downloads 717 (60,351)
Citation 4

Abstract:

Loading...

International financial reporting standards; institutional investment; China; transitional economies

11.

What Drives the Increased Informativeness of Earnings Announcements Over Time?

Review of Accounting Studies, Forthcoming
Number of pages: 41 Posted: 15 Sep 2004 Last Revised: 04 Sep 2008
Daniel W. Collins, Oliver Zhen Li and Hong Xie
University of Iowa - Department of Accounting, National University of Singapore (NUS) and University of Kentucky - Von Allmen School of Accountancy
Downloads 679 (64,848)
Citation 14

Abstract:

Loading...

capital markets, earnings announcements, Street earnings, trading volume

12.

Do Managers Perform for Perks?

Downloads 623 (72,301)
Citation 4

Do Managers Perform for Perks?

Number of pages: 56 Posted: 02 Mar 2010
Donghua Chen, Oliver Zhen Li and Shangkun Liang
Nanjing University, National University of Singapore (NUS) and Nanjing University - School of Business
Downloads 337 (148,418)
Citation 4

Abstract:

Loading...

Perks, Compensation, Agency Conflict, China

Do Managers Perform for Perks?

Number of pages: 70 Posted: 29 Aug 2009
Donghua Chen, Oliver Zhen Li and Shangkun Liang
Nanjing University, National University of Singapore (NUS) and Nanjing University - School of Business
Downloads 286 (176,747)
Citation 2

Abstract:

Loading...

compensations, perks, performance

13.

Dividend Taxes and Implied Cost of Capital

Number of pages: 33 Posted: 19 Jan 2004
Dan S. Dhaliwal, Linda K. Krull, Oliver Zhen Li and William J. Moser
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University
Downloads 564 (81,869)
Citation 6

Abstract:

Loading...

14.

CEO Severance Pay and Corporate Tax Planning

Journal of the American Taxation Association, Forthcoming
Number of pages: 46 Posted: 30 Jun 2016 Last Revised: 13 Aug 2019
John L. Campbell, Jenny Xinjiao Guan, Oliver Zhen Li and Zhen Zheng
University of Georgia - J.M. Tull School of Accounting, Monash University, National University of Singapore (NUS) and Xiamen University
Downloads 554 (83,754)
Citation 3

Abstract:

Loading...

Corporate Tax Avoidance; CEO Severance Pay; Risk-Taking Incentives

15.

Directors’ and Officers’ Liability Insurance and the Cost of Equity Capital

Journal of Accounting & Economics (JAE), Vol. 61, No. 1, 2016
Number of pages: 47 Posted: 12 May 2011 Last Revised: 13 Nov 2017
Zhihong Chen, Oliver Zhen Li and Hong Zou
Hong Kong University of Science and Technology, National University of Singapore (NUS) and The University of Hong Kong - Faculty of Business and Economics
Downloads 493 (96,605)
Citation 7

Abstract:

Loading...

legal liabilities, directors' and officers' (D&O) insurance; cost of equity; investor protection

16.

Controlling Shareholders’ Incentive and Corporate Tax Avoidance – A Natural Experiment in China

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 44 Posted: 27 Feb 2014 Last Revised: 12 Apr 2017
Oliver Zhen Li, Hang Liu and Chenkai Ni
National University of Singapore (NUS), Dongbei University of Finance and Economics and Fudan University
Downloads 492 (96,837)
Citation 1

Abstract:

Loading...

tax avoidance, split share structure reform, agency conflict, controlling shareholder

17.

Institutional Stakeholdings and Better-Informed Traders at Earnings Announcements

Journal of Accounting and Economics, Forthcoming
Number of pages: 44 Posted: 03 Jun 2004 Last Revised: 02 Jul 2008
Ashiq Ali, Sandy Klasa and Oliver Zhen Li
University of Texas at Dallas - Naveen Jindal School of Management, University of Arizona - Department of Finance and National University of Singapore (NUS)
Downloads 489 (97,605)
Citation 8

Abstract:

Loading...

institutional investors, informed traders, trading volume

18.

Individual Investors’ Dividend Tax and Corporate Payout Policies – Evidence from a Reform that Ties the Dividend Tax Rate to Share Holding Period

Number of pages: 43 Posted: 15 Apr 2014
Oliver Zhen Li, Hang Liu, Chenkai Ni and Kangtao Ye
National University of Singapore (NUS), Dongbei University of Finance and Economics, Fudan University and Renmin University of China - School of Business
Downloads 471 (102,095)
Citation 5

Abstract:

Loading...

individual investor, dividend tax, payout policy, agency cost

19.

Online Information Acquisition and Investor Trading

Number of pages: 43 Posted: 18 Sep 2011 Last Revised: 09 Dec 2012
Lei Gao, Oliver Zhen Li and P. Eric Yeung
George Mason University, National University of Singapore (NUS) and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 396 (125,011)
Citation 2

Abstract:

Loading...

Information Acquisition, Trading Volume, Buy-Sell Imbalance, Disagreement, Ticker Search

20.

Five-Year Plans, China Finance and Their Consequences

Number of pages: 67 Posted: 28 May 2013 Last Revised: 04 Mar 2014
Donghua Chen, Oliver Zhen Li and Fu Xin
Nanjing University, National University of Singapore (NUS) and Nanjing University
Downloads 384 (129,483)
Citation 3

Abstract:

Loading...

five-year plans, government engineering, industrial policies, corporate finance, economic growth, China

21.

Ticks and Tax: The Joint Effects of Price Discreteness and Taxation on Ex Dividend Day Returns

Number of pages: 40 Posted: 08 Jun 2004
C. Bryan Cloyd, Oliver Zhen Li and Connie D. Weaver
Virginia Tech - Department of Accounting and Information Systems, National University of Singapore (NUS) and Texas A&M University - Department of Accounting
Downloads 359 (139,577)
Citation 9

Abstract:

Loading...

Ex-day, Dividend taxation, Price discreteness, Tick size

22.

Particles, Pollutions and Prices

Number of pages: 59 Posted: 17 Nov 2014
Xiaoli Hu, Oliver Zhen Li and Yupeng Lin
National University of Singapore, National University of Singapore (NUS) and National University of Singapore (NUS) - NUS Business School
Downloads 352 (142,606)
Citation 9

Abstract:

Loading...

China, Pollution, Stock return, Behavioral bias

23.

Institutional Investors, Financial Health and Equity Valuation

Number of pages: 41 Posted: 03 Feb 2004
Dan S. Dhaliwal, Oliver Zhen Li and Hong Xie
University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS) and University of Kentucky - Von Allmen School of Accountancy
Downloads 329 (153,246)
Citation 1

Abstract:

Loading...

Institutional ownership, equity valuation, financial health

24.

Taxes and Valuation: Evidence from Dividend Change Announcements

Downloads 317 (159,482)
Citation 1

Taxes and Valuation: Evidence from Dividend Change Announcements

Number of pages: 55 Posted: 28 Jul 2005
Oliver Zhen Li
National University of Singapore (NUS)
Downloads 317 (158,456)
Citation 1

Abstract:

Loading...

Tax, Dividend tax capitalization, Institutional investors, Tax regime change

Taxes and Valuation: Evidence from Dividend Change Announcements

Journal of American Taxation Association (JATA), Vol. 29, No. 2, 2007
Posted: 03 Apr 2007
Oliver Zhen Li
National University of Singapore (NUS)

Abstract:

Loading...

Dividend tax penalty, dividend surprises, institutional investors

25.

Capital Gains Taxes and IPO Under-Pricing

Number of pages: 40 Posted: 15 Mar 2006
Katrina Ellis, Oliver Zhen Li, John R. Robinson and John R. Robinson
Government of the Commonwealth of Australia - Australian Prudential Regulation Authority (APRA), National University of Singapore (NUS) and Texas A&M University - Department of AccountingTexas A&M University
Downloads 306 (165,545)
Citation 4

Abstract:

Loading...

26.

The Ex-Day Pricing of Dividends for REITs

Number of pages: 39 Posted: 25 Jul 2007
Oliver Zhen Li and David P. Weber
National University of Singapore (NUS) and University of Connecticut - Department of Accounting
Downloads 290 (175,215)
Citation 3

Abstract:

Loading...

dividend taxes, ex-dividend day returns, tax-based trading, real estate investment trusts

27.

Customers’ Relationship-Specific Investments and Corporate Tax Avoidance

Number of pages: 58 Posted: 04 Apr 2014
Oliver Zhen Li, Chenkai Ni and Min Zhang
National University of Singapore (NUS), Fudan University and Renmin University of China
Downloads 276 (184,339)
Citation 1

Abstract:

Loading...

Relationship-specific investments, customers, tax avoidance, agency theory

28.

LGBT Employment Nondiscrimination and Capital Structure

Downloads 273 (186,975)

LGBT Employment Nondiscrimination and Capital Structure

Number of pages: 56 Posted: 07 Jan 2021 Last Revised: 27 Sep 2021
Xiaoli Hu, Li Huang, Oliver Zhen Li and Zilong Zhang
City University of Hong Kong, City University of Hong Kong (CityU) - Faculty of Business, National University of Singapore (NUS) and Zhejiang University
Downloads 257 (197,048)

Abstract:

Loading...

corporate social responsibility; LGBT; lesbian, gay, bisexual, and transgender; litigation risk; labor adjustment cost; nondiscrimination; financial leverage

Lgbt Employment Nondiscrimination and Capital Structure

Number of pages: 59 Posted: 21 Aug 2023
Xiaoli Hu, LI HUANG, Oliver Zhen Li and Zilong Zhang
City University of Hong Kong, affiliation not provided to SSRN, National University of Singapore (NUS) and Zhejiang University
Downloads 16 (927,990)

Abstract:

Loading...

corporate social responsibility, LGBT, lesbian, gay, bisexual, and transgender, litigation risk, labor adjustment cost, nondiscrimination, financial leverage

29.

Tax and the Cost of Equity Capital: An International Analysis

Number of pages: 45 Posted: 28 Feb 2014 Last Revised: 04 Jun 2014
Dan S. Dhaliwal, Linda K. Krull and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Oregon and National University of Singapore (NUS)
Downloads 263 (193,472)
Citation 2

Abstract:

Loading...

Dividend tax, leverage, cost of capital

30.

Tax Induced Trading Around the Taxpayer Relief Act of 1997

Number of pages: 39 Posted: 24 Oct 2006
Benjamin C. Ayers, Oliver Zhen Li, John R. Robinson and John R. Robinson
University of Georgia, National University of Singapore (NUS) and Texas A&M University - Department of AccountingTexas A&M University
Downloads 245 (207,427)
Citation 2

Abstract:

Loading...

Taxation, Dividend tax capitalization, Lock-in effect, Trading volume

31.

Foreign Residency Rights and Corporate Frauds

Number of pages: 47 Posted: 15 Aug 2013
Donghua Chen, Yinying Chen, Oliver Zhen Li and Chenkai Ni
Nanjing University, Nanjing University, National University of Singapore (NUS) and Fudan University
Downloads 244 (208,242)
Citation 4

Abstract:

Loading...

corporate frauds, foreign residency rights, corporate governance, China

32.

Offshore Leaks, Taxes and Capital Structure

Number of pages: 49 Posted: 14 Nov 2018 Last Revised: 19 Feb 2019
Oliver Zhen Li and Guang Ma
National University of Singapore (NUS) and McGill University - Desautels Faculty of Management
Downloads 243 (209,066)

Abstract:

Loading...

offshore leaks, offshore tax sheltering, capital structure

33.

Of Poetry and Ethics

Number of pages: 38 Posted: 20 Jan 2020
Donghua Chen, Oliver Zhen Li, Bernard Yin Yeung and Junli Yu
Nanjing University, National University of Singapore (NUS), National University of Singapore - Business School and Shanghai Jiao Tong University (SJTU) - School of International and Public Affairs
Downloads 216 (234,033)

Abstract:

Loading...

Ethics, Poetry, Jinshi, Tang Dynasty

34.

Heterogeneous Valuation of Accruals and Trading Volume

Number of pages: 40 Posted: 03 Feb 2004
Oliver Zhen Li, Hong Xie and Weihong Xu
National University of Singapore (NUS), University of Kentucky - Von Allmen School of Accountancy and State University of New York (SUNY) - UB Foundations Activities Inc. School of Management
Downloads 209 (241,267)
Citation 1

Abstract:

Loading...

35.

Trading Clienteles, Tax Attributes, and Ex-Dividend Returns

Number of pages: 42 Posted: 21 Mar 2005
Oliver Zhen Li
National University of Singapore (NUS)
Downloads 182 (273,326)
Citation 2

Abstract:

Loading...

36.

Tax-Induced Dividend Capturing

Number of pages: 54 Posted: 02 Mar 2010
Oliver Zhen Li
National University of Singapore (NUS)
Downloads 181 (274,590)

Abstract:

Loading...

Dividend, Ex-Dividend, Tax, Tax Avoidance

37.

Deleveraging, Tax and Corporate Policies

Downloads 176 (281,464)

Deleveraging, Tax and Corporate Policies

Number of pages: 46 Posted: 22 Apr 2021
Li Huang, Oliver Zhen Li, Hang Liu and Chenkai Ni
City University of Hong Kong (CityU) - Faculty of Business, National University of Singapore (NUS), Dongbei University of Finance and Economics and Fudan University
Downloads 151 (320,850)

Abstract:

Loading...

deleveraging, marginal corporate tax rate, capital structure, investment, state ownership

Deleveraging, Tax and Corporate Policies

Number of pages: 47 Posted: 06 Dec 2022
Li Huang, Oliver Zhen Li, Hang Liu and Chenkai Ni
City University of Hong Kong (CityU) - Faculty of Business, National University of Singapore (NUS), Dongbei University of Finance and Economics and Fudan University
Downloads 25 (831,400)

Abstract:

Loading...

Deleveraging, marginal corporate tax rate, Capital structure, Investment, state ownership.

38.

Incentives and Quality

Number of pages: 40 Posted: 09 Jun 2010
Wuchun Chi, Dan S. Dhaliwal, Oliver Zhen Li and Tzong-Huei Lin
National Chengchi University (NCCU) - Department of Accounting, University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS) and National Kaohsiung University of Applied Sciences - Department of Accounting
Downloads 146 (329,214)

Abstract:

Loading...

International Accounting, Accounting Standards, Reporting Quality, Loss Avoidance, Income Smoothness, Earnings Conservatism

39.

State Control, Access to Capital, and Firm Performance

Number of pages: 49 Posted: 02 Jun 2012
Oliver Zhen Li, Xijia Su and Zhifeng Yang
National University of Singapore (NUS), China Europe International Business School (CEIBS) and Stony Brook University
Downloads 120 (384,852)

Abstract:

Loading...

State control, Access to capital, Firm growth, Regulation

40.

Tax Incidence in Loan Pricing

Kang, Y., Li, O. Z., & Lin, Y. (2021). Tax incidence in loan pricing. Journal of Accounting and Economics, 101418., Journal of Accounting & Economics (JAE), Vol. 72, No. 1, 2021
Number of pages: 61 Posted: 18 Nov 2021
Yupeng Lin, Oliver Zhen Li and Ya Kang
National University of Singapore (NUS) - NUS Business School, National University of Singapore (NUS) and The Chinese University of Hong Kong (CUHK)
Downloads 98 (441,647)
Citation 3

Abstract:

Loading...

tax incidence; loan spread; state bank income tax

41.

Audit Market Consolidation and Client Innovation

Number of pages: 53 Posted: 10 Jan 2019 Last Revised: 24 May 2021
Qihui Gong, Qihui Gong, Oliver Zhen Li, Yupeng Lin and Liansheng Wu
Zhejiang UniversityZhejiang University, National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School and Peking University - Guanghua School of Management
Downloads 98 (441,647)

Abstract:

Loading...

Audit Market Consolidation; Real Effect; Innovation; Auditor Certification; China

42.

Differential Precision of Predisclosure Information Across Traders and Trading Volume at Earnings Announcements

Number of pages: 36 Posted: 13 Sep 2004
Ashiq Ali, Sandy Klasa and Oliver Zhen Li
University of Texas at Dallas - Naveen Jindal School of Management, University of Arizona - Department of Finance and National University of Singapore (NUS)
Downloads 94 (453,787)

Abstract:

Loading...

43.

Financial Literacy and Dividend Capturing

Number of pages: 38 Posted: 22 Mar 2023
Oliver Zhen Li, Yupeng Lin, Hong Tu and Ximing Yin
National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School, APEC Study Center of Nankai University and Hunan University - School of Finance and Statistics
Downloads 75 (519,898)

Abstract:

Loading...

Ex-dividend; Tax reform; Financial literacy; Tax capitalization

44.

Reciprocity in Corporate Tax Compliance - Evidence from Ozone Pollution

Number of pages: 98 Posted: 21 Jul 2023
Travis Chow, Zhongwen Fan, Li Huang, Oliver Zhen Li and Siman Li
The University of Hong Kong, City University of Hong Kong, City University of Hong Kong (CityU) - Faculty of Business, National University of Singapore (NUS) and Xiamen University - Accounting Department
Downloads 58 (594,299)

Abstract:

Loading...

corporate tax, pollution, public goods, reciprocity, tax morale

45.

The 2003 U.S. Dividend Tax Cut, Bank Credit Supply, and the Real Economy

Number of pages: 49 Posted: 16 Dec 2022 Last Revised: 06 Sep 2023
Oliver Zhen Li, Yupeng Lin and Keyuan Zhang
National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School and Shanghai Jiao Tong University
Downloads 15 (896,890)

Abstract:

Loading...

Dividend tax; credit supply; real economy; policy evaluation

46.

On the Banking Network: Peer Default and Information Acquisitions

Posted: 23 Dec 2022
Oliver Zhen Li, Yupeng Lin, Jinping Zhang and Zilong Zhang
National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School, Fudan University - School of Management and Zhejiang University

Abstract:

Loading...

Information demand, information supply, relationship lending, peer default, network effect, delegated monitoring

47.

On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms

Accounting Review, Forthcoming
Posted: 01 Aug 2015 Last Revised: 19 Jan 2019
Qihui Gong, Oliver Zhen Li, Yupeng Lin and Liansheng Wu
Wuhan University, National University of Singapore (NUS), National University of Singapore (NUS) - NUS Business School and Peking University - Guanghua School of Management

Abstract:

Loading...

audit mergers, efficiency gains, audit fees, audit hours

48.

Directors’ and Officers’ Liability Insurance and the Cost of Equity

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 07 May 2015
Zhihong Chen, Oliver Zhen Li and Hong Zou
Hong Kong University of Science and Technology, National University of Singapore (NUS) and The University of Hong Kong - Faculty of Business and Economics

Abstract:

Loading...

legal liabilities, directors’ and officers’ (D&O) insurance; cost of equity; investor protection

49.

Do Tax Sensitive Investors Liquidate Appreciated Shares after a Capital Gains Tax Rate Reduction?

National Tax Journal, Vol. 65, No. 3, 2012
Posted: 22 Sep 2013
James Chyz and Oliver Zhen Li
University of Tennessee, Knoxville - Department of Accounting and Business Law and National University of Singapore (NUS)

Abstract:

Loading...

TRA97, capital gains tax, lock-in, institutional investors

50.

Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

Accounting Review, Vol. 86, No. 1, 2011
Posted: 05 Oct 2010 Last Revised: 01 Dec 2014
Dan S. Dhaliwal, Oliver Zhen Li, Albert Tsang and Yong George Yang
University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS), School of Business, Southern University of Science and Technology, China and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Abstract:

Loading...

Corporate Social Responsibility, Cost of Capital, Voluntary Disclosure

51.

Labor Unions and Tax Aggressiveness

Journal of Financial Economics (JFE), Vol. 108, No. 3, 2013
Posted: 31 Jul 2010 Last Revised: 22 Sep 2013
James Chyz, Winnie Siu Ching Leung, Oliver Zhen Li, Oliver M. Rui and Oliver M. Rui
University of Tennessee, Knoxville - Department of Accounting and Business Law, The Chinese University of Hong Kong, National University of Singapore (NUS) and China Europe International Business School (CEIBS)affiliation not provided to SSRN

Abstract:

Loading...

Labor unions, tax aggressiveness

52.

Management Guidance and the Underpricing of Seasoned Equity Offerings

Contemporary Accounting Research, Vol. 29(3), 2012
Posted: 01 Sep 2009 Last Revised: 24 Oct 2013
Oliver Zhen Li and Zili Zhuang
National University of Singapore (NUS) and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration

Abstract:

Loading...

management guidance, seasoned equity offerings, underpricing, cost of capital

53.

Taxes and Ex-Dividend Day Returns: Evidence from REITs

National Tax Journal, Vol. 62, No. 4, December 2009
Posted: 01 Sep 2009 Last Revised: 16 Dec 2009
Oliver Zhen Li and David P. Weber
National University of Singapore (NUS) and University of Connecticut - Department of Accounting

Abstract:

Loading...

investor-level taxes, ex-dividend day returns, tax-based trading, real estate investment trusts

54.

Dividend Taxes and Implied Cost of Equity Capital

Journal of Accounting Research, December 2005
Posted: 05 Jul 2005
Dan S. Dhaliwal, Linda K. Krull, Oliver Zhen Li and William J. Moser
University of Arizona - Department of Accounting (deceased), University of Oregon, National University of Singapore (NUS) and Miami University

Abstract:

Loading...

55.

Shareholder Income Taxes and the Relation between Earnings and Returns

Posted: 15 Apr 2005
Dan S. Dhaliwal, Merle Erickson and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased), University of Chicago - Booth School of Business and National University of Singapore (NUS)

Abstract:

Loading...

56.

Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume

Posted: 13 Nov 2004
Dan S. Dhaliwal and Oliver Zhen Li
University of Arizona - Department of Accounting (deceased) and National University of Singapore (NUS)

Abstract:

Loading...

57.

Is a Dividend Tax Penalty Incorporated into the Return on a Firm's Common Stock?

Posted: 29 Jan 2003
Dan S. Dhaliwal, Oliver Zhen Li and Robert Trezevant
University of Arizona - Department of Accounting (deceased), National University of Singapore (NUS) and University of Southern California - Leventhal School of Accounting

Abstract:

Loading...

taxes, dividend tax capitalization, expected return on common stocks