Chenkai Ni

Fudan University

Associate Professor in Accounting

Guoshun Road 670

Yangpu

Shanghai, Shanghai 200433

China

SCHOLARLY PAPERS

11

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SSRN CITATIONS
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SSRN RANKINGS

Top 19,860

in Total Papers Citations

33

CROSSREF CITATIONS

20

Scholarly Papers (11)

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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 1,562 (18,445)
Citation 26

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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) - NUS Business School and Fudan University
Downloads 894 (41,647)
Citation 15

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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 773 (50,737)
Citation 2

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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 516 (85,230)

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

5.

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 477 (93,759)
Citation 1

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

6.

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 439 (103,422)
Citation 5

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individual investor, dividend tax, payout policy, agency cost

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 263 (180,383)
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
Donghua Chen, Yinying Chen, Oliver Zhen Li and Chenkai Ni
Nanjing University, Nanjing University, National University of Singapore (NUS) and Fudan University
Downloads 240 (197,325)
Citation 2

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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
Yi Dong, Xuejiao Liu, Gerald J. Lobo and Chenkai Ni
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 209 (225,159)

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overprecision; analyst forecasts; forecast accuracy; behavioral bias

10.

Deleveraging, Tax and Corporate Policies

Downloads 155 (291,850)

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 138 (321,310)

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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 17 (833,509)

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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 139 (318,671)

Abstract:

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