Bin Li

University of Oklahoma - Michael F. Price College of Business

307 West Brooks

Norman, OK 73019-4004

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 19,077

SSRN RANKINGS

Top 19,077

in Total Papers Downloads

2,449

CITATIONS

0

Scholarly Papers (12)

1.
Downloads 638 ( 39,647)
Citation 3

Do the FASB's Standards Add Shareholder Value?

Number of pages: 71 Posted: 08 Apr 2017
Columbia Business School - Accounting, Business Law & Taxation, University of Oklahoma - Michael F. Price College of Business, Columbia Business School and Duke University - Fuqua School of Business
Downloads 461 (59,586)
Citation 2

Abstract:

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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
Columbia Business School - Accounting, Business Law & Taxation, University of Oklahoma - Michael F. Price College of Business, Columbia Business School and Duke University - Fuqua School of Business
Downloads 177 (166,879)
Citation 1

Abstract:

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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
University of Texas at Dallas - Naveen Jindal School of Management and University of Oklahoma - Michael F. Price College of Business
Downloads 372 (77,779)
Citation 3

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

3.

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

Number of pages: 48 Posted: 10 Nov 2016 Last Revised: 08 Dec 2016
Daniel A. Cohen and Bin Li
University of Texas at Dallas - Naveen Jindal School of Management and University of Oklahoma - Michael F. Price College of Business
Downloads 338 (86,902)
Citation 1

Abstract:

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Customer base concentration, government procurement, DuPont analysis, operational uncertainty, information environment

4.

Separating Information about Cash Flows from Information about Risk in Losses

Number of pages: 42 Posted: 07 Jan 2013 Last Revised: 12 Nov 2016
Bin Li
University of Oklahoma - Michael F. Price College of Business
Downloads 271 (110,463)
Citation 1

Abstract:

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Accounting losses; Cash-flow information; Expected returns

5.

Major Government Customers and Loan Contract Terms

HEC Paris Research Paper No. ACC-2016-1179
Number of pages: 51 Posted: 16 Nov 2016 Last Revised: 03 Aug 2017
University of Texas at Dallas - Naveen Jindal School of Management, University of Oklahoma - Michael F. Price College of Business, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 187 (158,770)

Abstract:

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Government Customers, Loan Contract Terms

6.

The Relevance of Discretionary Loan Loss Provisions During the Financial Crisis

Number of pages: 52 Posted: 08 Sep 2016 Last Revised: 22 May 2019
University of Illinois at Urbana-Champaign - Department of Accountancy, University of San Diego School of Business, University of Oklahoma - Michael F. Price College of Business and Tulane University - Accounting & Taxation
Downloads 151 (191,207)

Abstract:

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

7.

Accounting Profitability and Takeover Likelihood

Number of pages: 54 Posted: 16 Dec 2014 Last Revised: 14 Apr 2016
University of Texas at Dallas - Naveen Jindal School of Management, University of Connecticut - Department of Accounting and University of Oklahoma - Michael F. Price College of Business
Downloads 149 (193,335)
Citation 1

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Corporate acquisitions, accounting profitability, managerial opportunism

8.

Asset Conversion Cycle and Accruals Persistence

Number of pages: 40 Posted: 21 Jun 2017 Last Revised: 13 Jul 2017
Winona State University, University of Oklahoma - Michael F. Price College of Business and JSOM, University of Texas at Dallas
Downloads 105 (252,269)

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Accruals; Earnings persistence; Operating cycle; Investment Cycle

9.

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

Number of pages: 39 Posted: 15 Mar 2016 Last Revised: 21 Feb 2018
University of Notre Dame - Mendoza College of Business, University of Texas at Dallas, University of Oklahoma - Michael F. Price College of Business and affiliation not provided to SSRN
Downloads 104 (253,886)
Citation 2

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Air Travel, Local Bias, Diversification, Cost of Equity

10.

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

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 57 Posted: 01 Aug 2018 Last Revised: 26 Dec 2018
University of Georgia - J.M. Tull School of Accounting, University of Texas at Dallas - Naveen Jindal School of Management and University of Oklahoma - Michael F. Price College of Business
Downloads 77 (306,857)
Citation 4

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11.

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

Number of pages: 56 Posted: 30 Apr 2019
University of Oklahoma - Michael F. Price College of Business, China Europe International Business School and Duke University - Fuqua School of Business
Downloads 57 (359,549)

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

12.

R2 and Idiosyncratic Risk Are Not Interchangeable

Accounting Review, Forthcoming
Posted: 27 Jul 2014
University of Oklahoma - Michael F. Price College of Business, Columbia Business School and Duke University - Fuqua School of Business

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