Siqi Li

Santa Clara University

Professor of Accounting

500 El Camino Real

Santa Clara, CA 95053

United States

  • Santa Clara University

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 9,742

SSRN RANKINGS

Top 9,742

in Total Papers Downloads

10,154

TOTAL CITATIONS
Rank 2,952

SSRN RANKINGS

Top 2,952

in Total Papers Citations

293

Scholarly Papers (17)

Actions:
Email selected abstracts
1.

Corporate Social Responsibility and Stock Price Crash Risk

Journal of Banking and Finance, Forthcoming
Number of pages: 44 Posted: 19 Feb 2014
Yongtae Kim, Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Santa Clara University
Downloads 1,773 (21,341)
Citation 21

Abstract:

Loading...

Corporate Social Responsibility, Crash Risk, Financial Reporting Transparency

2.

Does Mandatory Adoption of International Financial Reporting Standards in the European Union Reduce the Cost of Equity Capital?

Accounting Review, Forthcoming
Number of pages: 50 Posted: 28 Mar 2008 Last Revised: 09 Mar 2011
Siqi Li
Santa Clara University
Downloads 1,581 (25,460)
Citation 70

Abstract:

Loading...

International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), cost of equity capital

3.

The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability

Downloads 1,420 (29,879)
Citation 105

The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability

SCU Leavey School of Business Research Paper No. 09-06
Number of pages: 48 Posted: 15 Sep 2009 Last Revised: 17 May 2011
Mark L. DeFond, Xuesong Hu, Mingyi Hung and Siqi Li
University of Southern California - Leventhal School of Accounting, University of Oregon - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Santa Clara University
Downloads 1,420 (29,344)
Citation 105

Abstract:

Loading...

Mandatory IFRS adoption, financial statement comparability, cross-border investment

The Impact of Mandatory IFRS Adoption on Foreign Mutual Fund Ownership: The Role of Comparability

Journal of Accounting & Economics (JAE), Vol. 51, No. 3, 2011
Posted: 16 May 2011
Mark L. DeFond, Xuesong Hu, Mingyi Hung and Siqi Li
University of Southern California - Leventhal School of Accounting, University of Oregon - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Santa Clara University

Abstract:

Loading...

Comparability, Uniformity, IFRS, Mutual Funds, Foreign Investment

4.

The Role of Accounting Conservatism in the Equity Market: Evidence from Seasoned Equity Offerings

The Accounting Review, Forthcoming
Number of pages: 47 Posted: 04 Nov 2012 Last Revised: 08 Jan 2015
Yongtae Kim, Siqi Li, Carrie H. Pan and Luo Zuo
Santa Clara University - Leavey School of Business, Santa Clara University, Santa Clara University - Department of Finance and National University of Singapore
Downloads 1,208 (37,788)
Citation 33

Abstract:

Loading...

accounting conservatism, seasoned equity offerings, announcement returns

5.

Does Mandatory IFRS Adoption Affect Crash Risk?

Downloads 989 (50,426)
Citation 19

Does Mandatory IFRS Adoption Affect Crash Risk?

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 29 Nov 2011 Last Revised: 05 Jan 2015
Mark L. DeFond, Mingyi Hung, Siqi Li and Yinghua Li
University of Southern California - Leventhal School of Accounting, Hong Kong University of Science & Technology (HKUST), Santa Clara University and Arizona State University (ASU) - School of Accountancy
Downloads 989 (49,597)
Citation 19

Abstract:

Loading...

Does Mandatory IFRS Adoption Affect Crash Risk?

The Accounting Review, Vol. 90, pp. 265–299, 2015.
Posted: 05 Jan 2015 Last Revised: 14 Mar 2015
Mark L. DeFond, Mingyi Hung, Siqi Li and Yinghua Li
University of Southern California - Leventhal School of Accounting, Hong Kong University of Science & Technology (HKUST), Santa Clara University and Arizona State University (ASU) - School of Accountancy

Abstract:

Loading...

International Financial Reporting Standards; Crash risk; Non-financial firms; Financial firms

6.

CEO Equity Incentives and Audit Fees

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 13 Jan 2014 Last Revised: 02 Jul 2014
Yongtae Kim, Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Santa Clara University
Downloads 890 (58,301)
Citation 5

Abstract:

Loading...

Equity Incentives, CEO Compensation, Audit Fees, Earnings Management

7.

The Effect of Fair Value Accounting on the Performance Evaluation Role of Earnings

Number of pages: 54 Posted: 17 Oct 2019 Last Revised: 26 Mar 2021
Mark L. DeFond, Jinshuai Hu, Mingyi Hung and Siqi Li
University of Southern California - Leventhal School of Accounting, Xiamen University - Institute for Financial and Accounting Studies, Hong Kong University of Science & Technology (HKUST) and Santa Clara University
Downloads 603 (97,057)
Citation 10

Abstract:

Loading...

accounting earnings; executive compensation; fair value accounting; historical cost accounting; contracting; pay performance sensitivity

8.

Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?

Downloads 490 (125,728)
Citation 13

Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?

Journal of Accounting and Economics, Forthcoming
Number of pages: 54 Posted: 09 Mar 2011 Last Revised: 01 Dec 2012
Yongtae Kim, Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Santa Clara University
Downloads 490 (124,152)
Citation 13

Abstract:

Loading...

International Financial Reporting Standards (IFRS), U.S. GAAP, Form 20-F Reconciliation, Cross-listing

Does Eliminating the Form 20-F Reconciliation from IFRS to U.S. GAAP Have Capital Market Consequences?

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 13 May 2011
Yongtae Kim, Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Santa Clara University

Abstract:

Loading...

International Financial Reporting Standards (IFRS), U.S. GAAP, Form 20-F Reconciliation, Cross-listing

9.

Political Connections and Voluntary Disclosure: Evidence from Around the World

Downloads 302 (217,011)
Citation 5

Political Connections and Voluntary Disclosure: Evidence from Around the World

Journal of International Business Studies, Forthcoming
Number of pages: 55 Posted: 07 Dec 2017
Mingyi Hung, Yongtae Kim and Siqi Li
Hong Kong University of Science & Technology (HKUST), Santa Clara University - Leavey School of Business and Santa Clara University
Downloads 294 (221,557)

Abstract:

Loading...

Cross-Country Study; Disclosure Theories; Political Connections; Voluntary Disclosure

Political Connections and Voluntary Disclosure: Evidence from Around the World

Journal of International Business Studies, Vol. 49, Issue 3, 2018
Number of pages: 31 Posted: 24 Apr 2018
Mingyi Hung, Yongtae Kim and Siqi Li
Hong Kong University of Science & Technology (HKUST), Santa Clara University - Leavey School of Business and Santa Clara University
Downloads 8 (1,339,980)
Citation 5
  • Add to Cart

Abstract:

Loading...

cross-country study, disclosure theories, political connections, voluntary disclosure

10.

Tone at the Top: CEOs’ Religious Beliefs and Earnings Management

Journal of Banking and Finance, Forthcoming
Number of pages: 55 Posted: 25 Jun 2019
Ye Cai, Yongtae Kim, Siqi Li and Carrie H. Pan
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business, Santa Clara University and Santa Clara University - Department of Finance
Downloads 210 (312,031)
Citation 2

Abstract:

Loading...

Religion, CEO characteristics, Earnings management, Educational experience

11.

Corporate Board Reforms Around the World and Stock Price Crash Risk

Journal of Corporate Finance, Vol. 62, 2020
Number of pages: 54 Posted: 23 Feb 2020
Jinshuai Hu, Siqi Li, Alvaro G. Taboada and Feida Zhang
Xiamen University - Institute for Financial and Accounting Studies, Santa Clara University, Mississippi State University and China Europe International Business School (CEIBS)
Downloads 202 (323,690)
Citation 7

Abstract:

Loading...

Board reforms; corporate governance; stock price crash risk

12.

How does the Market for Corporate Control Impact Tax Avoidance? Evidence from International M&A Laws

forthcoming at Review of Accounting Studies
Number of pages: 55 Posted: 08 Jul 2021 Last Revised: 29 Jul 2021
Jinshuai Hu, Siqi Li, Terry J. Shevlin and Terry J. Shevlin
Xiamen University - Institute for Financial and Accounting Studies, Santa Clara University and University of California-IrvineUniversity of California-Irvine
Downloads 185 (351,157)
Citation 2

Abstract:

Loading...

International M&A laws; Takeover threat; Tax avoidance; Corporate governance

13.

Reshaping Corporate Boards through Mandatory Gender Diversity Disclosures: Evidence from Canada

Number of pages: 47 Posted: 12 Jul 2024
Jinshuai Hu, Mingyi Hung and Siqi Li
Xiamen University - Institute for Financial and Accounting Studies, Hong Kong University of Science & Technology (HKUST) and Santa Clara University
Downloads 162 (394,697)
Citation 1

Abstract:

Loading...

14.

Wrongful Discharge Laws and Asymmetric Cost Behavior

Number of pages: 52 Posted: 29 Mar 2021
Yongtae Kim, Siqi Li and Hyungshin Park
Santa Clara University - Leavey School of Business, Santa Clara University and Kennesaw State University - Michael J. Coles College of Business
Downloads 139 (447,758)

Abstract:

Loading...

cost stickiness; asymmetric cost behavior; wrongful discharge laws; employment laws; labor adjustment costs

15.

The Changing Role of Accrual Accounting: International Evidence

Posted: 31 Jan 2023
Haidan Li and Siqi Li
Santa Clara University - Leavey School of Business and Santa Clara University

Abstract:

Loading...

accrual accounting; earnings quality; international accounting

16.

An Examination of Factors Affecting Chinese Financial Analysts' Information Comprehension, Analyzing Ability and Job Quality

Review of Quantitative Finance and Accounting, Forthcoming
Posted: 16 Jul 2008
Yiming Hu, Thomas W. Lin and Siqi Li
Shanghai Jiao Tong University (SJTU) - Aetna School of Management, University of Southern California - Leventhal School of Accounting and Santa Clara University

Abstract:

Loading...

financial analysts, information comprehension, analyzing ability, job quality, Chinese

17.

Large Creditors and Corporate Governance: The Case of Chinese Banks

Posted: 06 Jan 2008
Yiming Hu, Siqi Li, Thomas W. Lin and Shilei Xie
Shanghai Jiao Tong University (SJTU) - Aetna School of Management, Santa Clara University, University of Southern California - Leventhal School of Accounting and affiliation not provided to SSRN

Abstract:

Loading...