Dr. Jing LI
Accounting and Law

Associate Professor
3917 1004
acjli@hku.hk
KK 1212


Academic & Professional Qualification
PhD: Columbia University
MPhil: Hong Kong University of Science and Technology
MS: Tsinghua University
BS: Tsinghua University
Biography
Dr. Jing Li’s research focuses on the role accounting information and corporate disclosures in mitigating information asymmetry and resolving agency conflicts in settings such as debt financing and corporate takeovers. In particular, she is interested in developing theoretical models and provide empirical/policy implications using a formal analytical framework. Her work appears in top academic journals including Journal of Accounting and Economics, The Accounting Review, Contemporary Accounting Research, Review of Accounting Studies.
Teaching
Valuation Using Financial Statement Analysis (ACCT3114)
Fundamental Analysis and Business Valuations (MACC7008)
Selected Publications
“Strategic Nondisclosure in Takeovers” (with Tingjun Liu and Ran Zhao), forthcoming, The Accounting Review.
“Career Concerns, Investment Efficiency, and Management Forecasts” (with Tae Wook Kim and Suil Pae), conditionally accepted, The
Accounting Review.
“Selective Disclosure, Expertise Acquisition and Price Informativeness” (with Bjorn Jorgensen and Nahum Melumad), conditionally
accepted, Contemporary Accounting Research.
“Corporate Governance Roles of Information Quality and Corporate Takeovers” (with Lin Nan and Ran Zhao), 2018, Review of Accounting
Studies, 23: 1207-1240.
“Accounting for Banks, Capital Regulation, and Bank Risk-taking”,?Journal of Banking and Finance, 74 (2017), 102-121.
“Accounting Conservatism and Debt Contracts: Efficient Liquidation and Covenant Renegotiation”,?Contemporary Accounting Research, 30 (2013), 1082-1098
“Earnings Dispersion and Aggregate Stock Returns” (with Bjorn Jorgensen and Gil Sadka),?Journal of Accounting and Economics, 53 (2012), 1-20
“Government Assisted Earnings Management in China”, (with Xiao Chen and Jevons C.W. Lee),?Journal of Accounting and Public Policy,?27 (2008), 262-274
Working Papers
?“Accounting Information and Risk Shifting with Asymmetrically Informed Creditors” (with Tim Baldenius and Mingcherng Deng)
?“Audit Retendering versus Mandatory Auditor Rotation” (With Mingcherng Deng, Dan Simunic and Nan Zhou)
?“Inter-Entity Bookkeeping Networks: Representations and Applications” (With Pierre Liang)