Xi Li

London School of Economics

Associate Professor of Accounting

Department of Accounting

Houghton Street

London, WC2A 2AE

United Kingdom

http://www.lse.ac.uk/accounting/people/xi-li

SCHOLARLY PAPERS

14

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15,307

CITATIONS
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SSRN RANKINGS

Top 14,145

in Total Papers Citations

26

Ideas:
“  I am currently working on coordinated shareholder engagements on social and environmental issues world wide.  ”

Scholarly Papers (14)

1.

Active Ownership

Review of Financial Studies (RFS), Volume 28, Issue 12, pp. 3225-3268, 2015., Fox School of Business Research Paper No. 16-009
Number of pages: 55 Posted: 01 Oct 2012 Last Revised: 19 Mar 2016
University of Cambridge - Judge Business School, Cambridge Judge Business School - Finance Subject Group and London School of Economics
Downloads 4,884 (1,512)
Citation 10

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Engagement, corporate social responsibility (CSR), environmental, social, and governance (ESG), socially responsible investing (SRI), universal ownership, shareholder activism

Contractibility and Transparency of Financial Statement Information Prepared under IFRS: Evidence from Debt Contracts around IFRS Adoption

Journal of Accounting Research (Forthcoming), Fox School of Business Research Paper No. 15-083
Number of pages: 69 Posted: 15 Jun 2013 Last Revised: 09 Nov 2015
University of Chicago - Booth School of Business, London School of Economics and London Business School
Downloads 2,317 (5,355)
Citation 2

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Bonds, Contractibility, Debt Covenants, Fair Value Accounting, IFRS, Loans, Transparency

Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

Journal of Accounting Research, Vol. 53, No. 5, 2015
Posted: 07 Mar 2016
University of Chicago - Booth School of Business, London School of Economics and London Business School

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Bonds, Contractibility, Debt Covenants, Fair Value Accounting, IFRS, Loans, Transparency

3.

A Review of the IFRS Adoption Literature

Review of Accounting Studies, Forthcoming
Number of pages: 118 Posted: 24 Sep 2015 Last Revised: 29 May 2016
University of Miami, London School of Economics and London Business School
Downloads 2,055 (6,662)
Citation 1

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IFRS, Review, international accounting

Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts

The Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2016-39
Number of pages: 70 Posted: 07 Nov 2012 Last Revised: 17 Sep 2018
Xi Li and Holly Yang
London School of Economics and Singapore Management University - School of Accountancy
Downloads 1,770 (8,466)

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Voluntary disclosure, IFRS, Management forecasts, Legal regime, Capital-market demand

Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts

Accounting Review, Vol. 91, No. 3, 2016
Posted: 21 Apr 2016
Xi Li and Holly Yang
London School of Economics and Singapore Management University - School of Accountancy

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voluntary disclosure, IFRS, management forecasts, legal regime, capital-market demand

5.

Accounting Conservatism and the Cost of Capital: An International Analysis

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 43 Posted: 13 Sep 2008 Last Revised: 26 Jun 2015
Xi Li
London School of Economics
Downloads 1,468 (11,675)
Citation 6

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Cost of debt, Cost of equity, Conditional conservatism, Legal enforcement

6.

Corporate Governance and Covenants in Debt Contracts

Number of pages: 72 Posted: 19 Jan 2012 Last Revised: 01 May 2014
London School of Economics, London Business School and London Business School
Downloads 900 (24,629)
Citation 1

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covenants, monitoring cost, delegated monitoring, debt, corporate governance, lender governance

7.

Mandatory Disclosure Reform, Monitoring, and Executive Compensation

Number of pages: 50 Posted: 25 Mar 2016 Last Revised: 16 Dec 2016
Temple University - Department of Accounting, Temple University - Department of Accounting and London School of Economics
Downloads 652 (38,355)

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Mandatory Disclosure Reform, IFRS, CFO, Executive Compensation, Monitoring, Responsibility

The Effects of a Mixed Approach toward Management Earnings Forecasts: Evidence from China

Journal of Business Finance and Accounting.2018, 45 (3): 319-351
Number of pages: 55 Posted: 07 Jan 2013 Last Revised: 24 Mar 2019
University of International Business and Economics (UIBE) - Business School, London School of Economics, Texas A&M University - Lowry Mays College & Graduate School of Business and University of Florida - Warrington College of Business Administration
Downloads 579 (44,299)

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management earnings forecast, forecast mandate, voluntary disclosure, China

The Effects of a Mixed Approach Toward Management Earnings Forecasts: Evidence from China

Journal of Business Finance & Accounting, Vol. 45, Issue 3-4, pp. 319-351, 2018
Number of pages: 33 Posted: 17 Apr 2018
University of International Business and Economics (UIBE) - Business School, London School of Economics, Texas A&M University and University of Florida
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China, forecast mandate, management earnings forecast, voluntary disclosure

9.

Coordinated Engagements

Number of pages: 58 Posted: 26 Jul 2018 Last Revised: 26 Dec 2018
University of Cambridge - Judge Business School, Cambridge Judge Business School - Finance Subject Group and London School of Economics
Downloads 317 (93,169)

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engagement, dialogue, activism, collaboration, coordination, corporate social responsibility (CSR), environmental social and governance (ESG), socially responsible investing (SRI)

10.

Internet Appendix to 'Contractibility and Transparency of Financial Statement Information Prepared under IFRS: Evidence from Debt Contracts around IFRS Adoption'

Journal of Accounting Research, Forthcoming
Number of pages: 66 Posted: 01 Apr 2015 Last Revised: 01 Mar 2017
University of Chicago - Booth School of Business, London School of Economics and London Business School
Downloads 180 (163,528)

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Bonds, Contractibility, Debt Covenants, Fair Value Accounting, IFRS, Loans, Transparency

11.

Internet Appendix to 'Mandatory Financial Reporting and Voluntary Disclosure: The Effect of Mandatory IFRS Adoption on Management Forecasts'

Accounting Review, Forthcoming
Number of pages: 18 Posted: 21 Apr 2016
Xi Li and Holly Yang
London School of Economics and Singapore Management University - School of Accountancy
Downloads 155 (186,058)

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voluntary disclosure, IFRS, management forecasts, legal regime, capital-market demand

12.

When Patient Capital Meets Impatient Capital: The Effect of Short-term U.S. Foreign Institutional Ownership on Debt Contracting

Number of pages: 59 Posted: 28 Sep 2018 Last Revised: 12 Mar 2019
Xi Li and Yun Lou
London School of Economics and Singapore Management University - School of Accountancy
Downloads 30 (456,728)

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Syndicated Loans, Covenants, U.S. Institutional Ownership, Investment Horizon

13.

Accounting Conservatism and the Cost of Capital: An International Analysis

Journal of Business Finance & Accounting, Vol. 42, Issue 5-6, pp. 555-582, 2015
Number of pages: 28 Posted: 17 Jul 2015
Xi Li
London School of Economics
Downloads 0 (650,343)
Citation 6
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cost of equity, cost of debt, conditional conservatism, legal enforcement

14.

The Impacts of Product Market Competition on the Quantity and Quality of Voluntary Disclosures

Review of Accounting Studies, Vol. 15, No. 3, 2010
Posted: 05 Sep 2010
Xi Li
London School of Economics

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Product market, Potential competition, Existing competition, Profits, Investments, Management forecasts