Chenkai Ni

Fudan University

Associate Professor in Accounting

Guoshun Road 670

Yangpu

Shanghai, Shanghai 200433

China

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 14,804

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6,291

SSRN CITATIONS
Rank 17,334

SSRN RANKINGS

Top 17,334

in Total Papers Citations

69

CROSSREF CITATIONS

12

Scholarly Papers (14)

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) - Sustainable & Green Finance Institute (SGFIN)
Downloads 1,664 (20,480)
Citation 17

Abstract:

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XBRL, cost of equity capital, analyst forecast, liquidity

2.

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) - Sustainable & Green Finance Institute (SGFIN) and Fudan University
Downloads 931 (47,746)
Citation 34

Abstract:

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Information processing cost, stock return synchronicity, XBRL

3.

Determinants and Economic Consequences of Nonfinancial Disclosure Quality

European Accounting Review 25 (2): 287–317, 2016
Number of pages: 50 Posted: 26 Jan 2015 Last Revised: 28 Nov 2016
Yi Dong, Renhui Fu, Fang Gao and Chenkai Ni
Shanghai University of Finance and Economics, Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, Donghua University and Fudan University
Downloads 847 (54,383)
Citation 2

Abstract:

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corporate social responsibility; nonfinancial disclosure quality; capital market

4.

State Controlling Shareholders and Payout Policy

Number of pages: 63 Posted: 11 Jun 2019 Last Revised: 18 Mar 2022
Chen Lin, Hang Liu, Chenkai Ni and Bohui Zhang
The University of Hong Kong - Faculty of Business and Economics, Dongbei University of Finance and Economics, Fudan University and The Chinese University of Hong Kong, Shenzhen
Downloads 620 (81,641)

Abstract:

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state ownership, minority shareholders, dividend, expropriation, business group

5.

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
National University of Singapore (NUS), Dongbei University of Finance and Economics, Fudan University and Renmin University of China - School of Business
Downloads 516 (102,775)
Citation 5

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individual investor, dividend tax, payout policy, agency cost

6.

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 503 (105,990)
Citation 1

Abstract:

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

7.

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 284 (200,646)
Citation 1

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

8.

Foreign Residency Rights and Corporate Frauds

Number of pages: 47 Posted: 15 Aug 2013
Nanjing University, Nanjing University, National University of Singapore (NUS) and Fudan University
Downloads 252 (226,131)
Citation 6

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corporate frauds, foreign residency rights, corporate governance, China

9.

Overprecise Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 67 Posted: 06 Apr 2022 Last Revised: 14 Apr 2022
Shanghai University of Finance and Economics, University of International Business and Economics, University of Houston - C.T. Bauer College of Business and Fudan University
Downloads 218 (259,890)
Citation 2

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overprecision; analyst forecasts; forecast accuracy; behavioral bias

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 176 (315,237)

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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 41 (796,039)

Abstract:

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

11.

What Affects Factor Loading Uncertainty and Expected Returns? The Role of Accounting Quality

Number of pages: 40 Posted: 04 Mar 2021
Bin Miao, Chenkai Ni and Charles Shi
The Chinese University of Hong Kong, Shenzhen, Fudan University and NUS Business School, National University of Singapore
Downloads 161 (340,725)

Abstract:

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Accounting quality, cross-section of stock returns, factor loading uncertainty, information asymmetry, asset pricing

12.

Managerial Learning and Corporate R&D

Number of pages: 58 Posted: 04 Oct 2023
Yishu Liu, Yilin Luo and Chenkai Ni
Fudan University, Shanghai University and Fudan University
Downloads 42 (768,586)

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Information, Managerial learning, Feedback effect, Corporate R&D.

13.

Business Group Analysts

Number of pages: 42 Posted: 25 Jul 2023
Yi Dong, Chenkai Ni, Fei Qiao and Chunqiu Zhang
Shanghai University of Finance and Economics, Fudan University, Dongbei University of Finance and Economics and Fudan University
Downloads 36 (821,008)

Abstract:

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Business groups, sell-side analysts, forecast accuracy, information commonality.

14.

Currency Flotation and Dividend Policies: Evidence from China’s Central Parity Reform

Financial Management, Forthcoming
Posted: 24 Jan 2024
Yilin Luo, Chenkai Ni and James Thewissen
Shanghai University, Fudan University and Catholic University of Louvain (UCL) - Louvain Finance (LFIN)

Abstract:

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currency risk, dividend, financial flexibility, risk management