Leonard Leye Li

UNSW Sydney

Senior Lecturer

Kensington

High St

Sydney, NSW 2052

Australia

http://https://www.unsw.edu.au/staff/leonard-leye-li

SCHOLARLY PAPERS

14

DOWNLOADS

1,208

SSRN CITATIONS
Rank 16,848

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Top 16,848

in Total Papers Citations

82

CROSSREF CITATIONS

5

Scholarly Papers (14)

1.

Litigation Risk and Cost Behavior: Evidence from Derivative Lawsuits

AAA 2018 Management Accounting Section Midyear Meeting
Number of pages: 66 Posted: 18 Aug 2017 Last Revised: 01 Jun 2018
Leonard Leye Li, Gary S. Monroe and Jeffrey Coulton
UNSW Sydney, University of New South Wales (UNSW) - Australian School of Business and UNSW Business School
Downloads 367 (154,883)
Citation 3

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Cost Asymmetry, Cost Structure, Managerial Empire Building, Shareholder Litigation, Universal Demand Laws

2.

Financial Statement Comparability and Expected Crash Risk

Journal of Accounting & Economics (JAE), 61 (2-3), pp. 294-312, April-May 2016
Number of pages: 49 Posted: 06 Jan 2016 Last Revised: 26 Oct 2017
Jeong-Bon Kim, Leonard Leye Li, Louise Yi Lu and Yangxin Yu
Simon Fraser University, UNSW Sydney, Australian National University and City University of Hong Kong
Downloads 274 (211,122)
Citation 16

Abstract:

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financial statement comparability, expected crash risk, bad news hoarding

3.

Financial Statement Comparability and Managers’ Use of Corporate Resources

Accounting & Finance, Forthcoming
Number of pages: 59 Posted: 07 Apr 2020
Jeong-Bon Kim, Leonard Leye Li, Louise Yi Lu and Yangxin Yu
Simon Fraser University, UNSW Sydney, Australian National University and City University of Hong Kong
Downloads 141 (385,469)

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Financial statement comparability, Cash holdings, Capital expenditure, Acquisitions, Shareholder value

4.

Flu Fallout: Information Production Constraints and Corporate Disclosure

Singapore Management University School of Accountancy Research Paper, Journal of Accounting Research, September 2023, 61(4): 1063-1108
Number of pages: 75 Posted: 09 May 2023 Last Revised: 14 Nov 2023
Chen Chen, Leonard Leye Li, Louise Yi Lu and Rencheng Wang
Monash University - Department of Accounting, UNSW Sydney, Australian National University and Singapore Management University - School of Accountancy
Downloads 116 (450,501)

Abstract:

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information production constraints, flu epidemic, management forecast, corporate disclosure

5.

Death is a law: Death of former colleagues and management forecasts

Accounting, Organizations and Society, Forthcoming
Number of pages: 57 Posted: 09 Feb 2022
Yu Flora Kuang, Leonard Leye Li, Louise Yi Lu and Bo Qin
The University of Melbourne, UNSW Sydney, Australian National University and The University of Melbourne
Downloads 102 (494,741)

Abstract:

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Grief; Pessimism; Management earnings forecasts; Conference call; Crash risk

6.

External Labour Market Competitions and Stock Price Crash Risk: Evidence from Exposures to Competitor CEOs’ Award-Winning Events

Accounting & Finance, Forthcoming
Number of pages: 58 Posted: 19 Dec 2018 Last Revised: 06 Jul 2021
Louise Yi Lu, Leonard Leye Li and Kathy Wang
Australian National University, UNSW Sydney and Australian National University (ANU)
Downloads 71 (612,425)
Citation 1

Abstract:

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Crash Risk; CEO; Awards; Competition

7.

The Impact of the Leahy-Smith America Invents Act on Firms’ R&D Disclosure

European Accounting Review, Forthcoming
Number of pages: 71 Posted: 18 Sep 2020 Last Revised: 11 Feb 2022
Rui Huang, Leonard Leye Li, Louise Yi Lu and Hai Wu
Australian National University (ANU) - School of Accounting & Business Information Systems, UNSW Sydney, Australian National University and Australian National University (ANU) - College of Business and Economics
Downloads 69 (621,919)

Abstract:

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The America Invents Act, Patents, Intellectual Property, Narrative R&D Disclosure, Analysts’ Forecast, Information Asymmetry

8.

The Opioid Crisis, Employee Health Capital, and Corporate Information Production

European Accounting Review, Forthcoming
Number of pages: 55 Posted: 10 Nov 2023
Kathy Wang, Leonard Leye Li, Louise Yi Lu and Mark David Wilson
Australian National University (ANU), UNSW Sydney, Australian National University and Australian National University
Downloads 45 (765,646)

Abstract:

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Opioid crisis, Management forecasts, Health capital

9.

The Effect of IFRS on Loan Spreads for Private Finance Initiative

Number of pages: 64 Posted: 17 Mar 2024
Demi Chung, Gary S. Monroe and Leonard Leye Li
University of New South Wales (UNSW) - School of Accounting, University of New South Wales (UNSW) and UNSW Sydney
Downloads 23 (949,167)

Abstract:

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IFRS, IPSAS 32, IFRIC12, Project Finance Initiative, Public Private Partnerships, infrastructure financing, loan pricing, government accounting

10.

The Moderating Effect of Board Gender Diversity on the Relation between Corporate Social Responsibility and Firm Value

Journal of Management Control, 33(1), 109-143. https://doi.org/10.1007/s00187-022-00334-x. , The University of Auckland Business School Research Paper Series, UNSW Business School Research Paper Forthcoming
Posted: 29 Sep 2022
Yunyi Li, Charl de Villiers, Lina Zixuan Li and Leonard Leye Li
University of Auckland Business School, University of Auckland Business School, University of Auckland Business School and UNSW Sydney

Abstract:

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CSR, CSR concerns, CSR strengths, Board gender diversity, Firm value

11.

State Ownership and Abnormal Accruals in Highly-Valued Firms: Evidence from China

Journal of Contemporary Accounting & Economics, Forthcoming
Posted: 19 Nov 2020
Leonard Leye Li, Gary S. Monroe and Jenny (Jing) Wang
UNSW Sydney, University of New South Wales (UNSW) - Australian School of Business and University of Wollongong - School of Accounting, Economics & Finance

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Abnormal accruals, China; Highly-valued firms, Real earnings management, State-owned enterprise, Sustained overvaluation

12.

Social Capital and Managers’ Use of Corporate Resources

Journal of Business Ethics, Forthcoming
Posted: 23 Jul 2019
Ziqi Gao, Leonard Leye Li and Louise Yi Lu
The Australian National University, UNSW Sydney and Australian National University

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Social capital, Cash holdings, Capital expenditure, Acquisitions, Agency problem, Investment efficiency

13.

Managerial Litigation Risk and Auditor Choice

International Journal of Accounting, Forthcoming
Posted: 06 Feb 2019 Last Revised: 22 Nov 2023
Leonard Leye Li, Gary S. Monroe and Jeffrey Coulton
UNSW Sydney, University of New South Wales (UNSW) - Australian School of Business and UNSW Business School

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Auditor Switching; Auditor Choice; Audit Fees; Cost of Equity; Derivative Lawsuits; Shareholder Litigation; Universal Demand Laws

14.

Managerial Litigation Risk and Corporate Investment Efficiency: Evidence from Universal Demand Laws

Journal of Empirical Legal Studies, forthcoming
Posted: 28 Mar 2018 Last Revised: 26 Jul 2022
Leonard Leye Li, Gary S. Monroe and Jeffrey Coulton
UNSW Sydney, University of New South Wales (UNSW) - Australian School of Business and UNSW Business School

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Capital investment; Shareholder litigation; Universal demand laws