Bin Li

University of Houston - Department of Accountancy & Taxation

Bauer College of Business

4800 Calhoun Road

Houston, TX 77204

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 20,590

SSRN RANKINGS

Top 20,590

in Total Papers Downloads

2,625

SSRN CITATIONS
Rank 30,344

SSRN RANKINGS

Top 30,344

in Total Papers Citations

15

CROSSREF CITATIONS

11

Scholarly Papers (12)

1.
Downloads 794 ( 34,116)
Citation 8

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 Houston - Department of Accountancy & Taxation, Columbia Business School and Duke University - Fuqua School of Business
Downloads 563 (53,195)
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
Columbia Business School - Accounting, Business Law & Taxation, University of Houston - Department of Accountancy & Taxation, Columbia Business School and Duke University - Fuqua School of Business
Downloads 231 (147,478)
Citation 4

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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
Texas A&M University College Station and University of Houston - Department of Accountancy & Taxation
Downloads 409 (79,829)
Citation 3

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

3.

Separating Information about Cash Flows from Information about Risk in Losses

Number of pages: 50 Posted: 07 Jan 2013 Last Revised: 13 Jan 2020
Bin Li
University of Houston - Department of Accountancy & Taxation
Downloads 292 (116,603)
Citation 1

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

4.

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: 29 Sep 2020
Texas A&M University College Station, University of Houston - Department of Accountancy & Taxation, University of Texas at Dallas and Singapore Management University - School of Accountancy
Downloads 254 (134,843)

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

5.

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
University of Houston - Department of Accountancy & Taxation, China Europe International Business School - Accounting & Finance Department and Duke University - Fuqua School of Business
Downloads 174 (192,077)

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

6.

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 Houston - Department of Accountancy & Taxation
Downloads 170 (195,966)
Citation 1

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Corporate acquisitions, accounting profitability, managerial opportunism

7.

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 Houston - Department of Accountancy & Taxation and Tulane University - Accounting & Taxation
Downloads 165 (201,019)

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

8.

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
University of Notre Dame - Mendoza College of Business, University of Texas at Dallas, University of Houston - Department of Accountancy & Taxation and Chapman University
Downloads 128 (247,017)
Citation 3

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Air Travel, Local Bias, Diversification, Cost of Equity

9.

Asset Conversion Cycle and Accruals Persistence

Number of pages: 40 Posted: 21 Jun 2017 Last Revised: 13 Jul 2017
Winona State University, University of Houston - Department of Accountancy & Taxation and JSOM, University of Texas at Dallas
Downloads 121 (257,693)

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Accruals; Earnings persistence; Operating cycle; Investment Cycle

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: 53 Posted: 01 Aug 2018 Last Revised: 22 Jun 2020
University of Georgia - J.M. Tull School of Accounting, North Carolina State University - Department of Accounting and University of Houston - Department of Accountancy & Taxation
Downloads 118 (262,561)
Citation 2

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11.

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
Texas A&M University College Station and University of Houston - Department of Accountancy & Taxation

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

12.

R2 and Idiosyncratic Risk Are Not Interchangeable

Accounting Review, Forthcoming
Posted: 27 Jul 2014
University of Houston - Department of Accountancy & Taxation, Columbia Business School and Duke University - Fuqua School of Business

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