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Reeyarn Li

Postdoctoral Researcher in Accounting · Paderborn University

Incoming faculty, CUNEF Universidad  ·  recently visiting scholar at UNC Chapel Hill (Jul–Dec 2025)

CV (PDF) ↗ Research Code Blog Contact

About

I am a Postdoctoral Researcher in Accounting at Paderborn University, Germany, and incoming faculty at CUNEF Universidad (Madrid). Between July and December 2025, I was a Visiting Scholar at the University of North Carolina at Chapel Hill. My research sits at the intersection of financial reporting, audit informativeness, and the application of machine learning to accounting questions.

Investor Inattention to Earnings Metadata

Landsman, W., Li, R., & Sievers, S. (2025).

Earnings releases now ship as structured XBRL/iXBRL data, yet investors appear to underweight machine-readable disclosure relative to the same information presented in narrative form. We document the empirical footprint of this inattention and link it to characteristics of the reporting infrastructure itself.

Read more on the Research page Request the latest draft

Selected highlights

  •   Research

    Peer-reviewed work in Journal of Accounting Research and Review of Finance; current working papers on audit-report informativeness and investor inattention; ongoing projects on XBRL and non-GAAP earnings.

    Publications & working papers

  •   Code & open source

    Python tooling for XBRL / ESEF financial filings, plus replication code for empirical research. A technical edge that complements the empirical work.

    Projects

  •   Blog

    Notes on research, data engineering, and deep dives on XBRL and machine learning.

    Read posts

  •   Contact

    Email, GitHub, LinkedIn, Bluesky, X.

    Get in touch