About me
I am Reeyarn Li, currently a post-doc researcher at Paderborn University, Germany.
Published papers (and dataset)
Journal articles
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Huang, A., Hui, K.W., & Li, R.Z. (2019). "Federal Judge Ideology: A New Measure of Ex Ante Litigation Risk" Journal of Accounting Research 57(2): 431-489. Available at: https://onlinelibrary.wiley.com/doi/full/10.1111/1475-679X.12260
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Franke, B., Huang, A., Li, R.Z., & Wang, H. (2023). "Securities Law Precedents, Legal Liability, and Financial Reporting Quality" Review of Finance, 28(2), 413-445. Available at: https://academic.oup.com/rof/article-abstract/28/2/413/7285632
Working papers
- Kim, J., Li, R., & Petacchi, R. (2025). "Measuring the Informativeness of Audit Reports: A Machine Learning Approach"
- Kaiser, S., Li, R., & Sievers, S. (2025). "Disclosure Informativeness of German Annual Reports: A BERT-Based Approach" EAA 2025 Annual Congress.
- Franke, B., Kaiser, S., Li, R., Schlackl, F. & Sievers, S. (2025). "Disclosure Informativeness of German Management Reports: A BERT-Based Approach" EAA 2025 Annual Congress.
- Hofmann, P., Li, R., & Sievers, S. (2025). "Vierjährige Erfahrungen mit der ESEF-Berichterstattung in Deutschland: Herausforderungen und Chancen" (Four-Year Experience with ESEF Reporting in Germany: Chal-lenges and Opportunities), Available at SSRN: Abstract-5159791
- Data set (please contact me)
Working-in-progress
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As is seen on my github, I'm working on something with XBRL.
[THIS SECTION REDACTED]
Open-source
Open-ESEF (github.com/reeyarn/openesef)
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Open-ESEF is a Python-based open-source project for handling XBRL filings that follow ESEF, the European Single Electronic Format.
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ESEF is a standard for electronic financial reporting developed by the European Securities and Markets Authority (ESMA).
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This project contains open-source code from two repos:
- XBRL-Model project.
- SEC EDGAR Financial Reports project.
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Project is under development.
- Development completeness: 65%.
- See Example: https://reeyarn.li/blog/apple_2020.html