Jennifer Li

Brock University

500 Glenridge Avenue

St. Catherines, Ontario L2S 3A1

Canada

SCHOLARLY PAPERS

15

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4

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Scholarly Papers (15)

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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 586 (90,479)
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 552 (97,584)

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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
Fayez A. Elayan, Jennifer Li, Zhefeng Frank Liu, Thomas Meyer and Sandra Felton
Brock University-Goodman School of Business, Brock University, Brock University, Southeastern Louisiana University and Brock University
Downloads 453 (123,883)

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

4.

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 380 (151,607)
Citation 1

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

5.

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

Downloads 377 (152,987)
Citation 1

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 377 (151,684)
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

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
Kareen Brown, Parunchana Pacharn, Jennifer Li, Emad Mohammad, Fayez A. Elayan and Feng Chu
Brock University, Brock University, Brock University, McMaster University - Accounting & Financial Management Services, Brock University-Goodman School of Business and Brock University
Downloads 299 (196,301)

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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 253 (232,640)

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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 232 (253,115)
Citation 3

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tax-exempt, sale-leaseback, leasing, REIT

9.

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

Downloads 173 (331,268)

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 96 (526,102)

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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 77 (604,456)

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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
Fayez A. Elayan, Parunchana Pacharn, Jennifer Li, Kareen Brown and Yijia Chen
Brock University-Goodman School of Business, Brock University, Brock University, Brock University and Brock University - Goodman School of Business
Downloads 118 (450,192)

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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
Kareen Brown, Fayez A. Elayan, Jennifer Li and Zhefeng Frank Liu
Brock University, Brock University-Goodman School of Business, Brock University and Brock University
Downloads 83 (570,958)

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

12.

Auditee Merger, Audit Fees,and the Market Dominance of Big Four Accounting Firms

Number of pages: 47 Posted: 08 Feb 2024
Fayez A. Elayan, Kareen Brown, Parunchana Pacharn, Yijia Chen and Jennifer Li
Brock University-Goodman School of Business, Brock University, Brock University, University of Waterloo - School of Accounting and Finance and Brock University
Downloads 76 (600,510)

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Big Four Accounting Firms, Auditors, Market Concentration, Auditee Mergers, Audit Fee

13.

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 65 (652,934)

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Backdating, Employee Stock Options, Corporate Governance, Internal Control

14.

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 57 (695,396)

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Accelerating, Vesting, Employee Stock Options, FAS 123R

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