Bin Li

University of Houston - Bauer College of Business

Bauer College of Business

4800 Calhoun Road

Houston, TX 77204

United States

SCHOLARLY PAPERS

16

DOWNLOADS
Rank 19,573

SSRN RANKINGS

Top 19,573

in Total Papers Downloads

3,702

SSRN CITATIONS
Rank 21,513

SSRN RANKINGS

Top 21,513

in Total Papers Citations

31

CROSSREF CITATIONS

15

Scholarly Papers (16)

1.
Downloads 1,001 ( 32,166)
Citation 13

Do the FASB's Standards Add Shareholder Value?

Number of pages: 71 Posted: 08 Apr 2017
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 698 (51,965)
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
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 303 (140,582)
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 460 (88,744)
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
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 377 (111,607)
Citation 3

Abstract:

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

4.

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 313 (136,457)
Citation 1

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

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 - Bauer College of Business, China Europe International Business School - Accounting & Finance Department and Duke University - Fuqua School of Business
Downloads 255 (167,753)
Citation 2

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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
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

6.

Negative Tangible Equity

Number of pages: 54 Posted: 04 Aug 2021 Last Revised: 01 Apr 2022
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 246 (174,212)

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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, Louisiana State University, Baton Rouge - Department of Accounting, University of Houston - Bauer College of Business and Tulane University - Accounting & Taxation
Downloads 202 (209,816)

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

8.

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 - Bauer College of Business
Downloads 200 (211,726)
Citation 1

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Corporate acquisitions, accounting profitability, managerial opportunism

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
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 198 (213,556)
Citation 5

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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
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

10.

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 - Bauer College of Business and JSOM, University of Texas at Dallas
Downloads 152 (267,433)

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Accruals; Earnings persistence; Operating cycle; Investment Cycle

11.

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 - Bauer College of Business and Chapman University - The George L. Argyros School of Business & Economics
Downloads 145 (277,751)
Citation 5

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Air Travel, Local Bias, Diversification, Cost of Equity

12.

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 98 (372,331)

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

13.

What If There Were No Annual Reports? Evidence from the Great Postal Strike of 1970

Number of pages: 51 Posted: 29 Apr 2022
Bin Li and Mohan Venkatachalam
University of Houston - Bauer College of Business and Duke University - Fuqua School of Business
Downloads 55 (503,496)

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Annual Report; Trading Volume; Information Asymmetry; Information Content

14.

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

15.

R2 and Idiosyncratic Risk Are Not Interchangeable

Accounting Review, Forthcoming
Posted: 27 Jul 2014
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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16.

Leveraging Big Data to Study Information Dissemination of Material Firm Events

Journal of Accounting Research, Volume 60, Issue 2
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