Oliver Li

28 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0002-7770-2444

National University of Singapore

Publications

• The 2003 U.S. Dividend Tax Cut, Small Business Loan Supply, and the Real Economy — The Accounting Review 2026
• Debt Concentration and the Tax Sensitivity of LeverageConcentration de la dette et sensibilité fiscale du levier financier — Contemporary Accounting Research 2026
• Trump election and minority CEO pessimism — Review of Accounting Studies 2025
• Reciprocity in Corporate Tax Compliance—Evidence from Ozone Pollution — Journal of Accounting Research 2023
• Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility — The Accounting Review 2021
• Tax incidence in loan pricing — Journal of Accounting and Economics 2021
• Positive Externality of the American Jobs Creation Act of 2004 — Journal of Financial and Quantitative Analysis 2021
• Managerial Ability and the Shareholder Tax Sensitivity of Dividends - ERRATUM — Journal of Financial and Quantitative Analysis 2018
• China's Closed Pyramidal Managerial Labor Market and the Stock Price Crash Risk — The Accounting Review 2018
• Managerial Ability and the Shareholder Tax Sensitivity of Dividends — Journal of Financial and Quantitative Analysis 2018
• Individual Investors’ Dividend Taxes and Corporate Payout Policies — Journal of Financial and Quantitative Analysis 2017
• The effect of capital gains taxes on the initial pricing and underpricing of IPOs☆ — Journal of Accounting and Economics 2016
• On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms — The Accounting Review 2016 (name-matched, not ORCID-linked)
• Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption — Journal of Financial and Quantitative Analysis 2016
• Directors׳ and officers׳ liability insurance and the cost of equity☆ — Journal of Accounting and Economics 2016
• Labor unions and tax aggressiveness — Journal of Financial Economics 2013
• Voluntary Reporting Incentives and Reporting Quality: Evidence from A Reporting Regime Change for Private Firms in Taiwan† — Contemporary Accounting Research 2013
• Management Guidance and the Underpricing of Seasoned Equity Offerings* — Contemporary Accounting Research 2012
• Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting — The Accounting Review 2011 (name-matched, not ORCID-linked)
• Investor Trading and the Post-Earnings-Announcement Drift — The Accounting Review 2011 (name-matched, not ORCID-linked)
• What drives the increased informativeness of earnings announcements over time? — Review of Accounting Studies 2009
• Institutional stakeholdings and better-informed traders at earnings announcements☆ — Journal of Accounting and Economics 2008
• Did the 2003 Tax Act reduce the cost of equity capital?☆ — Journal of Accounting and Economics 2007
• Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume — The Journal of Finance 2006
• Taxes, Leverage, and the Cost of Equity Capital — Journal of Accounting Research 2006
• Shareholder Income Taxes and the Relation between Earnings and Returns* — Contemporary Accounting Research 2005
• Dividend Taxes and Implied Cost of Equity Capital — Journal of Accounting Research 2005
• Is a dividend tax penalty incorporated into the return on a firm's common stock?☆ — Journal of Accounting and Economics 2003