Xiao Li

Central University of Finance and Economics (CUFE) - School of Accountancy

Beijing

China

SCHOLARLY PAPERS

5

DOWNLOADS

707

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption

Number of pages: 50 Posted: 13 Mar 2017 Last Revised: 11 Feb 2020
Xiao Li, Jeffrey Ng and Walid Saffar
Central University of Finance and Economics (CUFE) - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 283 (113,152)

Abstract:

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Trade credit; Financial reporting; Information risk

2.

Timely Loan Loss Recognition in the Banking System and Firms’ Debt Structure

Number of pages: 60 Posted: 25 Oct 2017 Last Revised: 04 Sep 2019
Xiao Li, Jeffrey Ng and Walid Saffar
Central University of Finance and Economics (CUFE) - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 123 (240,289)

Abstract:

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Debt structure; Loan loss recognition timeliness

3.

National Culture and Corporate Debt Choice

Number of pages: 50 Posted: 12 Sep 2018 Last Revised: 03 Dec 2019
Hong Kong Polytechnic University, Central University of Finance and Economics (CUFE) - School of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Downloads 101 (276,463)
Citation 1

Abstract:

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Bank debt; Public debt; National Culture

4.

Uncertainty, Information, and Shareholder Democracy: Evidence from Voting on Shareholder Proposals

Number of pages: 53 Posted: 08 Nov 2017 Last Revised: 09 Jun 2019
Xiao Li, Jeffrey Ng and Hong Wu
Central University of Finance and Economics (CUFE) - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Fudan University - School of Economics
Downloads 101 (276,463)

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shareholder activism, shareholder proposals, peer information

5.

How Can Small International Accounting Firms Improve Audit Quality? The Role of Accounting Associations and Networks

Number of pages: 50 Posted: 25 Jun 2019 Last Revised: 02 Apr 2020
University of Tennessee - Haslam College of Business, University of Tennessee - Haslam College of Business, Central University of Finance and Economics (CUFE) - School of Accountancy and University of Tennessee, Haslam College of Business, Accounting and Information Management
Downloads 99

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international audit markets; accounting associations; accounting networks; audit quality; audit pricing