Siqi Li

Santa Clara University - Leavey School of Business

Associate Professor of Accounting

500 El Camino Real

Santa Clara, CA 95053

United States

SCHOLARLY PAPERS

12

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6,650

SSRN CITATIONS
Rank 9,214

SSRN RANKINGS

Top 9,214

in Total Papers Citations

65

CROSSREF CITATIONS

45

Scholarly Papers (12)

1.

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 - Leavey School of Business
Downloads 1,269 (15,670)
Citation 12

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

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
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 - Leavey School of Business
Downloads 1,214 (16,451)
Citation 33

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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
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 - Leavey School of Business

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Comparability, Uniformity, IFRS, Mutual Funds, Foreign Investment

3.

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 - Leavey School of Business
Downloads 1,180 (17,514)
Citation 5

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Corporate Social Responsibility, Crash Risk, Financial Reporting Transparency

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
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business, Santa Clara University - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 1,059 (20,548)
Citation 11

Abstract:

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accounting conservatism, seasoned equity offerings, announcement returns

5.
Downloads 735 ( 34,586)
Citation 10

Does Mandatory IFRS Adoption Affect Crash Risk?

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 29 Nov 2011 Last Revised: 05 Jan 2015
University of Southern California - Leventhal School of Accounting, Hong Kong University of Science & Technology (HKUST), Santa Clara University - Leavey School of Business and Arizona State University (ASU) - School of Accountancy
Downloads 735 (34,062)
Citation 10

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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
University of Southern California - Leventhal School of Accounting, Hong Kong University of Science & Technology (HKUST), Santa Clara University - Leavey School of Business and Arizona State University (ASU) - School of Accountancy

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

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 - Leavey School of Business
Downloads 435 (67,336)
Citation 8

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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 - Leavey School of Business

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

7.

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 - Leavey School of Business
Downloads 431 (68,765)
Citation 2

Abstract:

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Equity Incentives, CEO Compensation, Audit Fees, Earnings Management

8.

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

Number of pages: 52 Posted: 17 Oct 2019
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 - Leavey School of Business
Downloads 140 (213,357)

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

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 - Leavey School of Business
Downloads 127 (231,244)

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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 - Leavey School of Business
Downloads 0
Citation 2
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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
Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business, Santa Clara University - Leavey School of Business and Santa Clara University - Department of Finance
Downloads 60 (367,786)

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Religion, CEO characteristics, Earnings management, Educational experience

11.

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 - Leavey School of Business

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

12.

Large Creditors and Corporate Governance: The Case of Chinese Banks

Posted: 06 Jan 2008
Shanghai Jiao Tong University (SJTU) - Aetna School of Management, Santa Clara University - Leavey School of Business, University of Southern California - Leventhal School of Accounting and affiliation not provided to SSRN

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