Bin Li

University of Houston - Bauer College of Business

Bauer College of Business

4800 Calhoun Road

Houston, TX 77204

United States

  • University of Houston - Bauer College of Business

SCHOLARLY PAPERS

17

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Top 17,827

in Total Papers Downloads

4,954

SSRN CITATIONS
Rank 12,065

SSRN RANKINGS

Top 12,065

in Total Papers Citations

105

CROSSREF CITATIONS

14

Scholarly Papers (17)

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1.

Do the FASB's Standards Add Shareholder Value?

Downloads 1,171 (31,720)
Citation 32

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 - Red McCombs School of Business, University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 798 (53,392)
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 - Red McCombs School of Business, University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 373 (137,074)
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 University of Houston - Bauer College of Business
Downloads 498 (98,670)
Citation 4

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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, University of Houston - Bauer College of Business, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 442 (113,768)
Citation 12

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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, University of Houston - Bauer College of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 369 (139,865)

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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
University of Houston - Bauer College of Business
Downloads 356 (145,487)
Citation 3

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

6.

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

Downloads 290 (180,868)
Citation 8

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
University of Houston - Bauer College of Business, China Europe International Business School - Accounting & Finance Department and Duke University - Fuqua School of Business
Downloads 290 (179,831)
Citation 9

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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
University of Houston - Bauer College of Business, 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

7.

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, University of Houston - Bauer College of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 249 (210,773)

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

8.

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, University of Houston - Bauer College of Business and Tulane University - Accounting & Taxation
Downloads 242 (216,727)

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

9.

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 University of Houston - Bauer College of Business
Downloads 225 (232,470)
Citation 1

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Corporate acquisitions, accounting profitability, managerial opportunism

10.

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

Downloads 223 (234,422)
Citation 6

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 University of Houston - Bauer College of Business
Downloads 223 (233,744)
Citation 6

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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 University of Houston - Bauer College of Business

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

11.

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
University of Houston - Bauer College of Business and Duke University - Fuqua School of Business
Downloads 209 (249,119)

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

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, University of Houston - Bauer College of Business and JSOM, University of Texas at Dallas
Downloads 198 (261,664)

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Accruals; Earnings persistence; Operating cycle; Investment Cycle

13.

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, University of Houston - Bauer College of Business and Chapman University - The George L. Argyros School of Business & Economics
Downloads 164 (308,465)
Citation 5

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Air Travel, Local Bias, Diversification, Cost of Equity

14.

Leveraging Big Data to Study Information Dissemination of Material Firm Events

Downloads 160 (315,018)
Citation 4

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
University of Houston - Bauer College of Business and Duke University - Fuqua School of Business
Downloads 160 (315,159)
Citation 4

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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
University of Houston - Bauer College of Business 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.

What if there were no Annual Reports? Evidence from the Great Postal Strike of 1970

Number of pages: 54 Posted: 29 Apr 2022 Last Revised: 03 Oct 2023
Bin Li and Mohan Venkatachalam
University of Houston - Bauer College of Business and Duke University - Fuqua School of Business
Downloads 158 (318,331)

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annual report; trading volume; return volatility; information asymmetry; adverse selection.

16.

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 University of Houston - Bauer College of Business

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

17.

R2 and Idiosyncratic Risk Are Not Interchangeable

Accounting Review, Forthcoming
Posted: 27 Jul 2014
Bin Li, Shivaram Rajgopal and Mohan Venkatachalam
University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business

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