Yan Li

Comparing with the average: Reference points and market reactions to above-average earnings surprises

Wen He, Yan Li

Journal article  |  2020  |  Journal of Banking and Finance

We examine whether the average earnings surprises announced yesterday affect investors’ responses to earnings news announced today..

The effect of trade secrets protection on disclosure of forward‐looking financial information

Yan Li, Yutao Li

Journal article  |  2020  |  Journal of Business Finance & Accounting

Using the recognition of the Inevitable Disclosure Doctrine (IDD) by US state courts as an exogenous shock to the risk of losing t..

Accounting Standards Harmonization and Financial Integration

Y Li, Dan Dhaliwal, Wen He, Raynolde Pereira

Journal article  |  2019  |  Contemporary Accounting Research

We empirically examine whether adopting a uniform set of accounting standards mitigates information frictions in financial markets..

Human capital, pension information and firm valuation

Y Li, TW Scott

Journal article  |  2015  |  International Journal of Accounting, Auditing and Performance Evaluation

We demonstrate that the reported pension information in the notes to financial statements captures human capital, in addition to t..

Did SOX Influence the Association between Fee Dependence and Auditors' Propensity to Issue Going-Concern Opinions?

Jennifer L Kao, Yan Li, Wenjun Zhang

Journal article  |  2014  |  AUDITING-A JOURNAL OF PRACTICE & THEORY

SUMMARY: Li (2009) found that the association between fee dependence (FEEDEP) and the incidence of going-concern op..

Has SOX Enhanced Non-Big 4 Auditors' Ability to Deal with Client Pressure?

Jennifer L Kao, Yan Li, Wenjun Zhang

Journal article  |  2013  |  Accounting Perspectives

Capital Budgeting

Y LI

Book Chapter  |  2010

Effects of regulation and internal monitoring on earnings quality: Evidence from the 2002 Sarbanes-Oxley Act

Y LI, J Kao, S Bandyopadhyay

Journal article  |  2010  |  Journal of Academy of Business and Economics