Qingyuan Li

Wuhan University - School of Economics and Management

Wu Han , Hu-Bai 430072

China

SCHOLARLY PAPERS

11

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Scholarly Papers (11)

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Number of pages: 55 Posted: 07 Jul 2010 Last Revised: 03 Nov 2010
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 1,778 (8,440)

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Investment Efficiency, Under- and Over-Investment, Financial Reporting Quality, Private Firms, Emerging Markets, Financing Sources, Tax Incentives

Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets

Accounting Review, Forthcoming
Number of pages: 55 Posted: 11 Dec 2010
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 1,024 (20,071)

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Investment Efficiency, Under- and Overinvestment, Financial Reporting Quality, Private Firms, Emerging Markets, Financing Sources, Tax Incentives

2.

Corporate Tax Behavior and Political Uncertainty: Evidence from National Elections around the World

Vanderbilt Owen Graduate School of Management Research Paper No. 2498198
Number of pages: 53 Posted: 20 Sep 2014 Last Revised: 12 Apr 2018
Wuhan University - School of Economics and Management, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 729 (33,168)

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corporate taxation; tax avoidance; political uncertainty; national elections

3.

Flight to Quality in International Markets: Investors’ Demand for Financial Reporting Quality during Political Uncertainty Events

Rotman School of Management Working Paper No. 2552173
Number of pages: 66 Posted: 20 Jan 2015 Last Revised: 05 Nov 2017
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 580 (45,041)

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Political uncertainty, National elections, Flight to quality, Financial reporting quality, International mutual funds

4.

Earnings Opacity and Closed-End Country Fund Discounts

Number of pages: 48 Posted: 28 Jul 2012 Last Revised: 12 Feb 2016
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and The University of Hong Kong
Downloads 519 (51,890)

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Closed-end country funds, fund discounts, earnings opacity, information acquisition and processing, international

5.

Universal Demand Laws and the Monitoring Device Role of Accounting Conservatism

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 63 Posted: 04 May 2017 Last Revised: 16 Mar 2019
Feng Chen, Qingyuan Li and Li Xu
University of Toronto - Rotman School of Management, Wuhan University - School of Economics and Management and Washington State University, Vancouver
Downloads 408 (69,797)

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Derivative Lawsuits; Universal Demand Laws; Conditional Conservatism; Monitoring Demand

6.

Taxes and Director Independence: Evidence from Board Reforms Worldwide

Vanderbilt Owen Graduate School of Management Research Paper No. 2860362, Kenan Institute of Private Enterprise Research Paper No. 19-12
Number of pages: 61 Posted: 28 Oct 2016 Last Revised: 10 Apr 2019
Wuhan University - School of Economics and Management, University of North Carolina at Chapel Hill, Vanderbilt University - Accounting and Washington State University, Vancouver
Downloads 407 (70,039)

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Corporate Taxation, Tax Avoidance, Board Reform, Corporate Governance

7.

Institutional Cross-Ownership and Corporate Financing of Investment Opportunities

Number of pages: 55 Posted: 08 Jun 2018
Yangyang Chen, Qingyuan Li and Jeffrey Ng
Hong Kong Polytechnic University - Faculty of Business, Wuhan University - School of Economics and Management and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 183 (161,890)

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Cross-ownership, Investment opportunity, Corporate financing

8.

Political Investment Cycle of State-Owned Enterprises

Number of pages: 62 Posted: 15 Nov 2016 Last Revised: 17 Apr 2019
Qingyuan Li, Chen Lin and Li Xu
Wuhan University - School of Economics and Management, The University of Hong Kong - Faculty of Business and Economics and Washington State University, Vancouver
Downloads 155 (187,010)

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State-owned enterprises, Investment, Elections, State-owned banks, Political risks

9.

National Elections and Tail Risk: International Evidence

Number of pages: 53 Posted: 07 Jul 2015 Last Revised: 21 Nov 2017
Qingyuan Li, Si Li and Li Xu
Wuhan University - School of Economics and Management, Wilfrid Laurier University - School of Business & Economics and Washington State University, Vancouver
Downloads 128 (218,314)

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Political uncertainty, tail risk, crash risk, national elections, international finance

10.

Auditing the Auditors and Stock Crashes: International Evidence

Number of pages: 60 Posted: 11 Feb 2019
Qingyuan Li, Si Li and Li Xu
Wuhan University - School of Economics and Management, Wilfrid Laurier University - School of Business & Economics and Washington State University, Vancouver
Downloads 68 (328,868)

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Crash Risk, Tail Risk, Audit Quality, Auditor Inspection

11.

Asset Specificity and Conditional Accounting Conservatism

Journal of Business Finance & Accounting, Vol. 45, Issue 7-8, pp. 839-870, 2018
Number of pages: 32 Posted: 03 Aug 2018
Qingyuan Li and Li Xu
Wuhan University - School of Economics and Management and Washington State University, Vancouver
Downloads 1 (639,245)
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asset specificity, conditional conservatism, timely loss recognition