Heather Li

Bentley University - Department of Accountancy

175 Forest Street

Waltham, MA 02452

United States

SCHOLARLY PAPERS

6

DOWNLOADS

648

SSRN CITATIONS

7

CROSSREF CITATIONS

2

Scholarly Papers (6)

1.
Downloads 264 (146,206)
Citation 4

Repetitive Disclosures in the MD&A

Number of pages: 50 Posted: 01 Mar 2017
Heather Li
Bentley University - Department of Accountancy
Downloads 264 (145,626)
Citation 3

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MD&A, Repetitive disclosures, Successive communication

Repetitive Disclosures in the MD&A

Journal of Business Finance & Accounting, Vol. 46, Issue 9-10, pp. 1063-1096, 2019
Number of pages: 34 Posted: 27 May 2020
Heather Li
Bentley University - Department of Accountancy
Downloads 0
Citation 3
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MD&A, repetitive disclosures, successive communication, textual disclosures

2.

Welcome to the Gray Zone: Shades of Honesty and Earnings Management

Number of pages: 62 Posted: 13 Oct 2018 Last Revised: 20 Dec 2020
Brock University - Faculty of Business, McMaster University - DeGroote School of Business, Brock University - Goodman School of Business and Bentley University - Department of Accountancy
Downloads 146 (249,782)

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Upper echelons theory, earnings management, Honesty-Humility, face-based judgments.

3.

Is Myopia Contagious? The Effect of Investor Culture on Corporate Disclosure Time Orientation

Number of pages: 57 Posted: 09 Mar 2020
Boston University - Department of Accounting, Bentley University - Department of Accountancy and Rice University
Downloads 119 (291,944)
Citation 1

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4.

MD&A Textual Similarity and Auditors

Auditing: A Journal of Practice & Theory 39 (3): 79–96. https://doi.org/10.2308/ajpt-52790
Number of pages: 55 Posted: 15 Jan 2014 Last Revised: 26 Jun 2020
Tulane University - A.B. Freeman School of Business, University of Texas at Arlington - Department of Accounting and Bentley University - Department of Accountancy
Downloads 105 (318,527)

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MD&A; disclosure quality; textual similarity; auditors

5.

Litigation-disclosure Modifications in the 10-K: Large-Sample Evidence

Li. H., 2021. "Litigation-disclosure Modifications in the 10-K: Large-Sample Evidence" Journal of Accounting, Auditing, and Finance. Forthcoming.
Number of pages: 25 Posted: 09 Jun 2016 Last Revised: 25 Apr 2021
Heather Li
Bentley University - Department of Accountancy
Downloads 8 (732,720)

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Litigation disclosures, financial reporting standards, textual analysis, voluntary disclosures

6.

Signaling Long-Term Focus through Textual Emphasis of Innovation: Are Firms Putting Their Money Where Their Mouth Is?

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 58 Posted: 18 Jan 2018 Last Revised: 11 Aug 2021
University of CalgaryUniversity of Calgary, University of Texas at Arlington - Department of Accounting and Bentley University - Department of Accountancy
Downloads 6 (748,490)

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textual analysis, innovation, myopia, long-term investment, disclosure quality, signaling, impression management