• Ni Chenkai

    Professor

    Accounting

    Add: Guoshun Road Siyuan Building Room 304, Siyuan Building

    Tel: 25011153(TEL)

    E-mail: nichenkai@fudan.edu.cn

    Research Field: Corporate disclosure, Informational efficiency, Individual and corporate taxation

    Website:

    Teacher information
    Achievements in scientific research
    Academic activities and community service

    Academic Posts

    2023.12—,Associate Editor,Asia-pacific Journal of Accounting & Economics

    2020.07—,Member of Editorial Board,Accounting and Business Research


    Journal Papers


    1.Yuxin Wang, Yilin Luo, Chenkai Ni, and Jianqiao Hong2025Does regulatory attention towards trading manipulation curb stock price volatility?Accounting & Finance 65(3) 2626-2648.  



    2.Bin Miao, Chenkai Ni, and Charles Shi2025What affects factor loading uncertainty and expected returns? The role of accounting qualityJournal of Accounting, Auditing & Finance 40(2) 370–393.  



    3.Yi Dong, Chenkai Ni, Fei Qiao, and Chunqiu Zhang2025Business group analystsEuropean Accounting Review 34(1) 427–452.  



    4.Yi Dong, Nan Hu, Yonghua Ji, Chenkai Ni, and Jing Xie2024Impact of government outsourcing contracts on high-tech vendors: An empirical studyJournal of Management Information Systems 41(2) 581-609.  



    5.Yi Dong, Xuejiao Liu, Gerald Lobo, and Chenkai Ni2024Overprecise forecastsReview of Accounting Studies 29(1) 276–326.  



    6.Yilin Luo, Chenkai Ni, and James Thewissen2024Currency flotation and dividend policies: Evidence from China's central parity reformFinancial Management 53(1) 145-174.  



    7.Chen Lin, Hang Liu, Chenkai Ni, and Bohui Zhang2023State controlling shareholders and payout policyJournal of Financial and Quantitative Analysis 58(5) 1943–1972.  



    8.Yi Dong, Qiannan Hou, and Chenkai Ni2021Implicit government guarantees and credit ratingsJournal of Corporate Finance 69 1-23.  



    9.Oliver Zhen Li, Hang Liu, and Chenkai Ni2021Dividend taxes, investor horizon, and idiosyncratic volatilityThe Accounting Review 96(3) 403–430.  



    10.Yilin Luo, Jianqiao Hong, Chenkai Ni, and Guochen Wang2020Can individual investors identify economic links? Evidence from initial quarterly earnings announcements within industriesChina Journal of Accounting Studies 8(1) 121-153.  



    11.Shenghao Gao, Ruichang Lu, and Chenkai Ni2019Institutional investors’ cognitive constraints during initial public offeringsJournal of Banking & Finance 108 1-18.  



    12.Donghua Chen, Yinying Chen, Oliver Zhen Li, and Chenkai Ni2018Foreign residency rights and corporate fraudJournal of Corporate Finance 51 142-163.  



    13.Oliver Zhen Li, Hang Liu, Chenkai Ni, and Kangtao Ye2017Individual investors’ dividend taxes and corporate payout policiesJournal of Financial and Quantitative Analysis 52(3) 963-990.  



    14.Oliver Zhen Li, Hang Liu, and Chenkai Ni2017Controlling shareholders’ incentive and corporate tax avoidance: A natural experiment in ChinaJournal of Business Finance & Accounting 44(5-6) 697-727.  



    15.Fang Gao, Yi Dong, Chenkai Ni, and Renhui Fu2016Determinants and economic consequences of non-financial disclosure qualityEuropean Accounting Review 25(2) 287-317.  



    16.Yi Dong, Oliver Zhen Li, Yupeng Lin, and Chenkai Ni2016Does information-processing cost affect firm-specific information acquisition? Evidence from XBRL adoptionJournal of Financial and Quantitative Analysis 51(2) 435-462.  



    17.Yi Dong and Chenkai Ni2014Does limited attention constrain investors’ acquisition of firm-specific information?Journal of Business Finance & Accounting 41(9-10) 1361-1392.  



    18.Nan Hu, Hasan Cavusoglu, Ling Liu, and Chenkai Ni2012Do vendors’ pricing decisions fully reflect information in online reviews?ACM Transactions on Management Information Systems 3(3) 1-26.  



    19.Yilin Luo, Chenkai Ni, and Ziwei Cao2025The negative spillover effect of overseas revenue fraud——Empirical evidence from the regulatory investigation of YabaiteAccounting Research (6) 32-46(in Chinese) 



    20.Chenkai Ni and Zhiwei Hua2024Artificial Intelligence, tax administration and tax reformBulletin of National Natural Science Foundation of China 38(5) 841-852(in Chinese) 



    21.Yili Wu, Changjiang Lyu, and Chenkai Ni2022Can the refund of uncredited value-added tax promote corporate risk-takingAccounting Research (12) 31-44(in Chinese) 



    22.Yili Wu, Changjiang Lv, and Chenkai Ni2021Value-added tax neutrality, corporate investment and valuation: evidence from the reform of uncredited VAT refundManagement World (8) 180-194(in Chinese) 



    23.Yilin Luo, Jianqiao Hong, Chenkai Ni, and Guochen Wang2020Can individual investors identify economic links?—evidence from initial quarterly earnings announcements within industriesAccounting Research -12 71-84(in Chinese) 


    Research Projects

    2022.01—2025.12Principal InvestigatorFiscal and Taxation Policies and Technological Innovations of CorporationsNational Natural Science Foundation of China

    2020.07—2023.07Principal InvestigatorFinancial Risk Contagion along Ownership Chains within Business GroupsMinistry of Education of China, Humanities and Social Sciences Fund

    2019.09—2022.12Principal InvestigatorIndividual Investors, Disclosures and Economic Links: The Perspective of Information Acquisition under Technological DevelopmentShanghai Planning Office of Philosophy and Social Science

    2019.09—2019.12Principal InvestigatorResearch on Shanghai's Development into China's Center of Technology and InnovationProgram of Shanghai Consultation Service

    2016.01—2018.12Principal InvestigatorInvestor Horizon and Corporate Policies – Evidence from The 2012 Dividend Tax Reform in ChinaNational Natural Science Foundation of China


    Academic Posts

    2023.12—,Associate Editor,Asia-pacific Journal of Accounting & Economics

    2020.07—,Member of Editorial Board,Accounting and Business Research