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Tax-induced trading around the taxpayer relief act of 1997

Ayers, Benjamin C.; Li, Oliver Zhen; Robinson, John R. C. - In: The journal of the American Taxation Association : a … 30 (2008) 1, pp. 77-100

Persistent link: https://www.econbiz.de/10003734023

What drives the increased informativeness of earnings announcements over time?

Collins, Daniel W.; Li, Oliver Zhen; Xie, Hong - In: Review of accounting studies 14 (2009) 1, pp. 1-30

Persistent link: https://www.econbiz.de/10003816060

The effect of capital gains taxes on the initial pricing and underpricing of IPOs

Li, Oliver Zhen; Lin, Yupeng; Robinson, John R. C. - In: Journal of accounting & economics 61 (2016) 2/3, pp. 465-485

Persistent link: https://www.econbiz.de/10011498064

Market failure, tradable discharge permit, and pollution reduction : evidence from industrial firms in China

Tang, Maogang; Li, Oliver Zhen; Hu, Fengxia; Wu, Baijun; … - In: Ecological economics : the transdisciplinary journal of … 189 (2021), pp. 1-14

Persistent link: https://www.econbiz.de/10013198254

Tax incidence in loan pricing

Kang, Ya; Li, Oliver Zhen; Lin, Yupeng - In: Journal of accounting & economics 72 (2021) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10013203485

CEO severance pay and corporate tax planning

Campbell, John L.; Guan, Xinjiao; Li, Oliver Zhen; … - In: The journal of the American Taxation Association : a … 42 (2020) 2, pp. 1-27

Persistent link: https://www.econbiz.de/10012494148

Foreign residency rights and corporate fraud

Chen, Donghua; Chen, Yinying; Li, Oliver Zhen; Ni, Chenkai - In: The journal of corporate finance : contracting, … 51 (2018), pp. 142-163

Persistent link: https://www.econbiz.de/10011902762

Does information-processing cost affect firm-specific information acquisition? : evidence from XBRL adoption

Dong, Yi; Li, Oliver Zhen; Lin, Yupeng; Ni, Chenkai - In: Journal of financial and quantitative analysis : JFQA 51 (2016) 2, pp. 435-462

Persistent link: https://www.econbiz.de/10011577496

State control, access to capital and firm performance

Li, Oliver Zhen; Su, Xijia; Yang, Zhifeng - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 101-125

We study the effect of state control on capital allocation and investment in China, where the government screens prospective stock issuers. We find that state firms are more likely to obtain government approval to conduct seasoned equity offerings than non-state firms. Further, non-state firms...

Persistent link: https://www.econbiz.de/10011825211

Five-year plans, China finance and their consequences

Chen, Donghua; Li, Oliver Zhen; Xin, Fu - In: China journal of accounting research : CJAR 10 (2017) 3, pp. 189-204

An important factor influencing corporate finance and economic growth in China lies in its government sponsored industrial policies. Examining China’s five-year plans during 1991-2010, we find that state-owned firms in government supported industries enjoy faster growth in initial public...

Persistent link: https://www.econbiz.de/10011845000