Siyi Li

California State University, Fullerton - Department of Accounting

P.O. Box 34080

Fullerton, CA 92834-6848

United States

SCHOLARLY PAPERS

8

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4,118

SSRN CITATIONS
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Top 25,767

in Total Papers Citations

27

CROSSREF CITATIONS

5

Scholarly Papers (8)

The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings

Number of pages: 64 Posted: 06 May 2005 Last Revised: 02 Feb 2009
California State University, Fullerton - Department of Accounting, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 1,580 (11,694)
Citation 11

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Accounting Estimates: Pervasive, Yet of Questionable Usefulness

NYU Working Paper No. 2451/27469
Number of pages: 52 Posted: 08 Oct 2008
New York University - Stern School of Business, California State University, Fullerton - Department of Accounting and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 404 (78,328)

Abstract:

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2.

Mandatory IFRS Adoption and the Usefulness of Accounting Information in Predicting Future Earnings and Cash Flows

Number of pages: 47 Posted: 10 Apr 2017
California State University, Fullerton - Department of Accounting, University of Illinois at Urbana-Champaign - Department of Accountancy and California State University, Fullerton
Downloads 859 (29,820)
Citation 4

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IFRS, out-of-sample prediction, earnings, cash flows

3.

Do Compustat Financial Statement Data Articulate?

Number of pages: 65 Posted: 18 Jan 2014 Last Revised: 15 Dec 2015
University of Denver, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, College of Business Administration University of Illinois at Chicago, California State University, Fullerton - Department of Accounting and University of Illinois at Chicago
Downloads 428 (73,852)
Citation 2

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financial statement articulation; data integrity; data errors; Compustat

4.

Measuring Reporting Quality

Number of pages: 64 Posted: 19 Feb 2018 Last Revised: 29 Apr 2019
University of Denver, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, College of Business Administration University of Illinois at Chicago, California State University, Fullerton - Department of Accounting and University of Illinois at Chicago
Downloads 337 (97,627)
Citation 1

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Financial reporting quality; disclosure quality; disaggregation; financial statement articulation; Compustat; annual report

5.

Articulation Based Accruals

Review of Accounting Studies, Forthcoming
Number of pages: 64 Posted: 24 Jan 2014 Last Revised: 18 Dec 2016
University of Denver, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, College of Business Administration University of Illinois at Chicago, California State University, Fullerton - Department of Accounting and University of Illinois at Chicago
Downloads 291 (114,255)

Abstract:

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Financing accruals; operating accruals; financial statement articulation

6.

CEO Incentives and Earnings Prediction

Review of Quantitative Finance and Accounting, Forthcoming
Number of pages: 49 Posted: 21 Aug 2012
James Jianxin Gong and Siyi Li
California State University at Fullerton and California State University, Fullerton - Department of Accounting
Downloads 138 (227,945)
Citation 1

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Executive compensation, Equity incentives, Incentive structure, Earnings prediction, Earnings informativeness, Analyst forecast, Agency theory

7.

Articulation-Based Accruals and Audit Fees

Number of pages: 50 Posted: 01 Nov 2018
University of Denver, Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, College of Business Administration University of Illinois at Chicago, California State University, Fullerton - Department of Accounting and University of Illinois at Chicago
Downloads 62 (381,117)
Citation 2

Abstract:

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8.

The Effects of Accounting Expertise of Board Committees on the Short- and Long-term Consequences of Financial Restatements

Das, S., J. Gong, and S. Li. 2020. Accounting expertise of board committees and the consequences of financial restatements. Journal of Accounting, Auditing and Finance, Forthcoming.
Number of pages: 50 Posted: 02 Jul 2020
University of Illinois at Chicago, California State University at Fullerton and California State University, Fullerton - Department of Accounting
Downloads 19 (572,696)

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