Jennifer Li

Brock University

500 Glenridge Avenue

St. Catherines, Ontario L2S 3A1

Canada

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 23,428

SSRN RANKINGS

Top 23,428

in Total Papers Downloads

3,254

SSRN CITATIONS

5

CROSSREF CITATIONS

4

Scholarly Papers (15)

1.

Expensing Executive Stock Options: The Agency Problem and Structure of Management Compensation

Number of pages: 42 Posted: 30 Jun 2007
Fayez A. Elayan, Thomas O. Meyer and Jennifer Li
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 557 (73,430)
Citation 1

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Stock Options, Expensing, Compensation, Recognition

2.

The Tax Motives for Untaxed Firms: The Case of Real Estate Investment Trusts (Reits) Acquisitions

Number of pages: 25 Posted: 06 Mar 2000
Jennifer Li and Fayez A. Elayan
Brock University and Brock University-Goodman School of Business
Downloads 510 (81,879)

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3.

Ethical Performance, Financial Performance and the Quality of Financial Reporting

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41 Posted: 01 Jan 2014
Brock University-Goodman School of Business, Brock University, Brock University, Southeastern Louisiana University and Brock University
Downloads 418 (103,658)

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Ethical Performance, Financial Reporting Quality, Corporate Social Responsibility, Financial Performance

Acquisitions by Real Estate Investment Trusts as a Strategy for Minimisation of Investor Tax Liability

Massey University Working Paper Series No. 99.15
Number of pages: 20 Posted: 13 Jun 2001
Jennifer Li, Fayez A. Elayan and Thomas O. Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance
Downloads 356 (123,832)
Citation 1

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REITs, Acquisitions, Tax Minimisation

Acquisitions by Real Estate Investment Trusts as a Strategy for Minimisation of Investor Tax Liability

Posted: 17 Aug 2001
Jennifer Li, Fayez A. Elayan and Thomas O. Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance

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REITs, Acquisitions, Tax Minimisation

5.

Accelerating Vesting of Employee Stock Options to Avoid Expense Recognition

Number of pages: 50 Posted: 30 Jun 2007
Fayez A. Elayan, Thomas O. Meyer and Jennifer Li
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 355 (125,042)
Citation 1

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Acceleration, Vesting, Emplyee Stock Options, Managemnt Compensation, FAS 123R

6.

The Valuation Effect and Motivations of Voluntary Compliance with Auditor's Attestation Under Sarbanes-Oxley Act Section 404 (B)

Number of pages: 34 Posted: 17 Jan 2012 Last Revised: 13 Jan 2015
Brock University, Brock University, Brock University, McMaster University - Accounting & Financial Management Services, Brock University-Goodman School of Business and Brock University
Downloads 283 (158,263)

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SOX 404 (b), compliance, audit attestation, internal control, signaling

7.

Accounting for Indigenous Rights and Environmental Protection versus Economic Insatiability

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 40 Posted: 16 Jan 2014
Wendy Brookes, Fayez A. Elayan and Jennifer Li
Brock University, Brock University-Goodman School of Business and Brock University
Downloads 228 (195,917)

Abstract:

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Indigenous Rights, Environmental Protection, Economic Insatiability

8.

Evidence from Tax-Exempt Firms on Motives for Participating in Sale-Leaseback Agreements

Journal of Real Estate Research, Vol. 28, No. 4, 2006
Number of pages: 30 Posted: 13 Dec 2006
Fayez A. Elayan, Thomas O. Meyer and Jennifer Li
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 218 (204,331)
Citation 3

Abstract:

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tax-exempt, sale-leaseback, leasing, REIT

Guilty Until Proven Innocent: The Economic Consequences of the Initiation and the Outcome of Internal Investigations of Option Backdating

Number of pages: 52 Posted: 22 Apr 2010
Jennifer Li, Fayez A. Elayan and Thomas Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University
Downloads 75 (456,423)

Abstract:

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Backdating, Employee Stock Options, Corporate Governance, Internal Control

Guilty Until Proven Innocent: The Economic Consequences of the Initiation and the Outcome of Internal Investigations of Option Backdating

CAAA Annual Conference 2010
Number of pages: 52 Posted: 11 Jan 2010
Jennifer Li, Fayez A. Elayan and Thomas O. Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance
Downloads 56 (531,606)

Abstract:

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Backdating, Employee Stock Options, Corporate Governance, Internal Control

10.

The Market Response to Mandatory Disclosure of Payments to Foreign Governments under the Extractive Sector Transparency Measures Act

Number of pages: 59 Posted: 09 Mar 2021
Brock University-Goodman School of Business, Brock University, Brock University, Brock University and Brock University - Goodman School of Business
Downloads 70 (468,365)

Abstract:

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11.

Comparing the Financial Reporting Quality of Chinese and U.S. Public Firms

Brown, K., Elayan, F.A., Li, J. and Liu, Z. (2018) "Comparing the financial reporting quality of Chinese and US public firms", China Finance Review International, DOI/10.1108/CFRI-02-2017-0010
Number of pages: 43 Posted: 28 Aug 2018
Brock University, Brock University-Goodman School of Business, Brock University and Brock University
Downloads 55 (527,271)

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Chinese Reverse Mergers, Chinese Listed Firms, Spillover Effects, Financial Reporting Quality, Accounting Fraud

12.

Backdating of Employee Stock Options: Signaling Effects for Corporate Governance and Internal Control Deficiencies

CAAA Annual Conference 2009 Paper
Number of pages: 43 Posted: 12 Jan 2009
Jennifer Li, Fayez A. Elayan and Thomas O. Meyer
Brock University, Brock University-Goodman School of Business and Southeastern Louisiana University - Department of Marketing and Finance
Downloads 39 (605,995)

Abstract:

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Backdating, Employee Stock Options, Corporate Governance, Internal Control

13.

Compensation Contract Adjustments and the Economic Consequences of Financial Reporting in Response to FAS 123R: Accelerated Vesting of Employee Stock Options

CAAA Annual Conference 2009 Paper
Number of pages: 33 Posted: 10 Jan 2009
Fayez A. Elayan, Thomas O. Meyer and Jennifer Li
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University
Downloads 31 (654,221)

Abstract:

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Accelerating, Vesting, Employee Stock Options, FAS 123R

14.

Changes to Income Trust Taxation in Canada: Investor Reaction and Dividend Clientele Theory

Journal of Business Finance & Accounting, Vol. 36, Nos. 5-6, pp. 725-753, June/July 2009
Number of pages: 29 Posted: 13 Oct 2009
Brock University-Goodman School of Business, Brock University, Brock University - Accounting and Brock University
Downloads 3 (911,266)

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15.

Creditworthiness or Management Signal? An Empirical Investigation of Loan Commitments Obtained by Non-Taxable Firms

Posted: 30 Sep 2003
Fayez A. Elayan, Thomas O. Meyer and Jennifer Li
Brock University-Goodman School of Business, Southeastern Louisiana University - Department of Marketing and Finance and Brock University

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loan commitments, signaling effect, REITs, tax-exempt firms