Bin Li

Vanderbilt University - Owen Graduate School of Management

401 21st Avenue South

Nashville, TN 37203

United States

  • Vanderbilt University - Owen Graduate School of Management

SCHOLARLY PAPERS

19

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Top 16,925

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5,773

SSRN CITATIONS
Rank 10,784

SSRN RANKINGS

Top 10,784

in Total Papers Citations

141

CROSSREF CITATIONS

14

Scholarly Papers (19)

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1.

Do the FASB's Standards Add Shareholder Value?

Downloads 1,288 (31,286)
Citation 40

Do the FASB's Standards Add Shareholder Value?

Number of pages: 71 Posted: 08 Apr 2017
Urooj Khan, Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
University of Texas at Austin - McCombs School of Business, Vanderbilt University - Owen Graduate School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 883 (52,552)
Citation 3

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FASB, Standard Setting, Mandatory Disclosure, Event Study, Shareholder Value

Do the FASB's Standards Add Shareholder Value?

The Accounting Review, Forthcoming, Columbia Business School Research Paper No. 17-82
Number of pages: 97 Posted: 07 Aug 2017
Urooj Khan, Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
University of Texas at Austin - McCombs School of Business, Vanderbilt University - Owen Graduate School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 405 (140,570)
Citation 7

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FASB, standard setting, cost-benefit tradeoff, shareholder value, estimation risk, rules- versus principles-based standards, GAAP

2.

Why Do Firms Hold Less Cash? A Customer Base Explanation

Number of pages: 46 Posted: 24 May 2014 Last Revised: 08 Dec 2016
Daniel A. Cohen and Bin Li
Vanderbilt University - Owen Graduate School of Management and Vanderbilt University - Owen Graduate School of Management
Downloads 514 (107,151)
Citation 5

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Cash holdings; customer base composition; government sales; marginal value of cash; segment disclosures

3.

Major Government Customers and Loan Contract Terms

HEC Paris Research Paper No. ACC-2016-1179, Singapore Management University School of Accountancy Research Paper No. 2021-122
Number of pages: 51 Posted: 16 Nov 2016 Last Revised: 07 Jan 2021
Daniel A. Cohen, Bin Li, Ningzhong Li and Yun Lou
Vanderbilt University - Owen Graduate School of Management, Vanderbilt University - Owen Graduate School of Management, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 485 (114,854)
Citation 16

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major government customers; major corporate customers; loan contract terms.

4.

Negative Tangible Equity

Columbia Business School Research Paper
Number of pages: 54 Posted: 04 Aug 2021 Last Revised: 11 Apr 2023
Sanjeev Bhojraj, Bin Li and Shivaram Rajgopal
Cornell University - Samuel Curtis Johnson Graduate School of Management, Vanderbilt University - Owen Graduate School of Management and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 427 (133,800)

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5.

Separating Information about Cash Flows from Information about Risk in Losses

Number of pages: 50 Posted: 07 Jan 2013 Last Revised: 09 Jul 2021
Bin Li
Vanderbilt University - Owen Graduate School of Management
Downloads 397 (145,191)
Citation 3

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Accounting losses; Cash-flow news; Expected returns; Discount-rate news

6.

An Analysis of Carbon Reduction Pledges of the U.S. Oil and Gas Companies

Management Science, Forthcoming, SMU Cox School of Business Research Paper No. 22-26
Number of pages: 23 Posted: 23 Dec 2022 Last Revised: 16 Mar 2023
Hemang Desai, Pauline Lam, Bin Li and Shivaram Rajgopal
Southern Methodist University (SMU) - Accounting Department, New York University (NYU) - Leonard N. Stern School of Business, Vanderbilt University - Owen Graduate School of Management and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 355 (164,329)

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Net-zero pledges, Carbon emissions, E&P firms, Engine No.1, Determinants, Stock reaction

7.

Leasing Loses Altitude While Ownership Takes Off: Real Effects of the New Lease Standard

Number of pages: 59 Posted: 23 Dec 2022
Bin Li and Mohan Venkatachalam
Vanderbilt University - Owen Graduate School of Management and Duke University - Fuqua School of Business
Downloads 341 (171,646)

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lease-versus-buy; aircraft; capacity utilization; business strategy; standard-setting

8.

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality

Downloads 325 (180,765)
Citation 12

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 59 Posted: 30 Apr 2019 Last Revised: 31 Jul 2020
Bin Li, Gianfranco Siciliano and Mohan Venkatachalam
Vanderbilt University - Owen Graduate School of Management, China Europe International Business School - Accounting & Finance Department and Duke University - Fuqua School of Business
Downloads 325 (179,432)
Citation 12

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IFRS adoption; Nonmissing line items; Disclosure quality; Market liquidity; Audit fees.

Economic Consequences of IFRS Adoption: The Role of Changes in Disclosure Quality

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020 Last Revised: 14 Dec 2020
Bin Li, Gianfranco Siciliano and Mohan Venkatachalam
Vanderbilt University - Owen Graduate School of Management, China Europe International Business School - Accounting & Finance Department and Duke University - Fuqua School of Business

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IFRS adoption, Nonmissing line items, Disclosure quality, Market liquidity, Audit fees

9.

The Relevance of Discretionary Loan Loss Provisions During the Financial Crisis

Number of pages: 52 Posted: 08 Sep 2016 Last Revised: 22 May 2019
Paul J. Beck, Zhenhua Chen, Bin Li and Ganapathi S. Narayanamoorthy
University of Illinois at Urbana-Champaign - Department of Accountancy, Louisiana State University, Baton Rouge - Department of Accounting, Vanderbilt University - Owen Graduate School of Management and Tulane University - Accounting & Taxation
Downloads 258 (229,408)

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Financial Crisis; Banks; TARP; Loan Loss Provisions; Accounting Discretion; Value Relevance

10.

Accounting Profitability and Takeover Likelihood

Number of pages: 54 Posted: 16 Dec 2014 Last Revised: 14 Apr 2016
Ashiq Ali, Todd D. Kravet and Bin Li
University of Texas at Dallas - Naveen Jindal School of Management, University of Connecticut - Department of Accounting and Vanderbilt University - Owen Graduate School of Management
Downloads 258 (229,408)
Citation 1

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Corporate acquisitions, accounting profitability, managerial opportunism

11.

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

Downloads 236 (250,359)

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

29th Annual Conference on Financial Economics & Accounting 2018, Contemporary Accounting Research, Forthcoming
Number of pages: 60 Posted: 01 Aug 2018 Last Revised: 18 Mar 2021
John L. Campbell, Nathan C. Goldman and Bin Li
University of Georgia - J.M. Tull School of Accounting, North Carolina State University - Department of Accounting and Vanderbilt University - Owen Graduate School of Management
Downloads 236 (249,228)
Citation 12

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Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

Contemporary Accounting Research, Forthcoming
Posted: 28 Mar 2021
John L. Campbell, Nathan C. Goldman and Bin Li
University of Georgia - J.M. Tull School of Accounting, North Carolina State University - Department of Accounting and Vanderbilt University - Owen Graduate School of Management

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financing constraints, tax planning, Pension Protection Act of 2006, off-balance sheet financing, investment

12.

Asset Conversion Cycle and Accruals Persistence

Number of pages: 40 Posted: 21 Jun 2017 Last Revised: 13 Jul 2017
Che-Wei Scott Chiu, Bin Li and Suresh Radhakrishnan
Winona State University, Vanderbilt University - Owen Graduate School of Management and JSOM, University of Texas at Dallas
Downloads 233 (253,459)

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Accruals; Earnings persistence; Operating cycle; Investment Cycle

13.

The Value of Equal Access to Mandatory Disclosure: Evidence from the Great Postal Strike of 1970

Number of pages: 49 Posted: 29 Apr 2022 Last Revised: 03 Oct 2024
Bin Li and Mohan Venkatachalam
Vanderbilt University - Owen Graduate School of Management and Duke University - Fuqua School of Business
Downloads 188 (309,201)

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14.

Leveraging Big Data to Study Information Dissemination of Material Firm Events

Downloads 179 (323,087)
Citation 8

Leveraging Big Data to Study Information Dissemination of Material Firm Events

Number of pages: 51 Posted: 15 Dec 2021 Last Revised: 27 Dec 2021
Bin Li and Mohan Venkatachalam
Vanderbilt University - Owen Graduate School of Management and Duke University - Fuqua School of Business
Downloads 179 (322,659)
Citation 8

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cell phone pings, material events, big data, price discovery, 8-K filings, media, emerging technologies, disclosures, operational disruptions, product prices

Leveraging Big Data to Study Information Dissemination of Material Firm Events

Journal of Accounting Research, Volume 60, Issue 2, 2022
Posted: 11 Oct 2022
Bin Li and Mohan Venkatachalam
Vanderbilt University - Owen Graduate School of Management and Duke University - Fuqua School of Business

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cell phone pings, material events, big data, price discovery, 8-Kfilings, media, emerging technologies, disclosures, operational disruptions, product prices

15.

Investment in a Smaller World: The Implications of Air Travel for Investors and Firms

Number of pages: 39 Posted: 15 Mar 2016 Last Revised: 15 Sep 2020
Zhi Da, Umit G. Gurun, Bin Li and Mitch Warachka
University of Notre Dame - Mendoza College of Business, University of Texas at Dallas, Vanderbilt University - Owen Graduate School of Management and Chapman University - The George L. Argyros College of Business and Economics
Downloads 176 (327,995)
Citation 5

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Air Travel, Local Bias, Diversification, Cost of Equity

16.

On the EPA's Radar: The Role of Financial Reports in Environmental Regulatory Oversight

Number of pages: 59 Posted: 24 Jul 2024
Bin Li and Annika Yu Wang
Vanderbilt University - Owen Graduate School of Management and University of Houston - Bauer College of Business
Downloads 74 (612,652)

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Environmental regulatory activities, EPA, Information acquisition, EDGAR downloads

17.

Extracting Like There's No Tomorrow: Policy Uncertainty, Firm Production, and Environmental Impact

Number of pages: 55 Posted: 17 Jun 2024
Bin Li and Megan Zhang
Vanderbilt University - Owen Graduate School of Management and University of Houston
Downloads 39 (816,253)

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policy uncertainty, oil extraction, environmental externalities JEL Classification: D22, D25, D81, G30, G31, Q38, Q53

18.

Customer-Base Concentration, Investment, and Profitability: The U.S. Government as a Major Customer

The Accounting Review, Forthcoming
Posted: 10 Nov 2016 Last Revised: 06 Aug 2019
Daniel A. Cohen and Bin Li
Vanderbilt University - Owen Graduate School of Management and Vanderbilt University - Owen Graduate School of Management

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customer concentration; major government customers; major corporate customers; customer-specific investment; firm profitability

19.

R2 and Idiosyncratic Risk Are Not Interchangeable

Accounting Review, Forthcoming
Posted: 27 Jul 2014
Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
Vanderbilt University - Owen Graduate School of Management, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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