| Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting DS Dhaliwal, OZ Li, A Tsang, YG Yang The accounting review 86 (1), 59-100, 2011 | 4463 | 2011 |
| Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency D Dhaliwal, OZ Li, A Tsang, YG Yang Journal of accounting and public policy 33 (4), 328-355, 2014 | 936 | 2014 |
| Taxes, leverage, and the cost of equity capital D Dhaliwal, S Heitzman, O Zhen Li Journal of Accounting Research 44 (4), 691-723, 2006 | 447 | 2006 |
| Labor unions and tax aggressiveness JA Chyz, WSC Leung, OZ Li, OM Rui Journal of Financial Economics 108 (3), 675-698, 2013 | 364 | 2013 |
| Dividend taxes and implied cost of equity capital D Dhaliwal, L Krull, OZ Li, W Moser Journal of Accounting Research 43 (5), 675-708, 2005 | 245 | 2005 |
| Did the 2003 Tax Act reduce the cost of equity capital? D Dhaliwal, L Krull, OZ Li Journal of Accounting and Economics 43 (1), 121-150, 2007 | 188 | 2007 |
| Does information-processing cost affect firm-specific information acquisition? Evidence from XBRL adoption Y Dong, OZ Li, Y Lin, C Ni Journal of Financial and Quantitative Analysis 51 (2), 435-462, 2016 | 171* | 2016 |
| Investor trading and the post-earnings-announcement drift BC Ayers, OZ Li, PE Yeung The Accounting Review 86 (2), 385-416, 2011 | 166 | 2011 |
| What drives the increased informativeness of earnings announcements over time? DW Collins, OZ Li, H Xie Review of Accounting Studies 14, 1-30, 2009 | 165 | 2009 |
| China's closed pyramidal managerial labor market and the stock price crash risk D Chen, JB Kim, OZ Li, S Liang The Accounting Review 93 (3), 105-131, 2018 | 163 | 2018 |
| Directors׳ and officers׳ liability insurance and the cost of equity Z Chen, OZ Li, H Zou Journal of Accounting and Economics 61 (1), 100-120, 2016 | 155 | 2016 |
| Is a dividend tax penalty incorporated into the return on a firm's common stock? D Dhaliwal, OZ Li, R Trezevant Journal of Accounting and Economics 35 (2), 155-178, 2003 | 150 | 2003 |
| On the benefits of audit market consolidation: Evidence from merged audit firms Q Gong, OZ Li, Y Lin, L Wu The accounting review 91 (2), 463-488, 2016 | 137 | 2016 |
| Investor tax heterogeneity and ex‐dividend day trading volume D Dhaliwal, OZ Li The Journal of Finance 61 (1), 463-490, 2006 | 135 | 2006 |
| Institutional stakeholdings and better-informed traders at earnings announcements A Ali, S Klasa, OZ Li Journal of Accounting and Economics 46 (1), 47-61, 2008 | 129 | 2008 |
| Five-year plans, China finance and their consequences D Chen, OZ Li, F Xin China journal of accounting research 10 (3), 189-230, 2017 | 116 | 2017 |
| Does XBRL adoption reduce the cost of equity capital? OZ Li, C Ni, Y Lin Available at SSRN 2131001, 2012 | 68 | 2012 |
| IFRS adoption in China and foreign institutional investments M DeFond, X Gao, OZ Li, L Xia China Journal of Accounting Research 12 (1), 1-32, 2019 | 63 | 2019 |
| Controlling shareholders’ incentive and corporate tax avoidance: A natural experiment in China OZ Li, H Liu, C Ni Journal of Business Finance & Accounting 44 (5-6), 697-727, 2017 | 63 | 2017 |
| Individual investors’ dividend taxes and corporate payout policies OZ Li, H Liu, C Ni, K Ye Journal of Financial and Quantitative Analysis 52 (3), 963-990, 2017 | 59 | 2017 |
