Intellectual Capital Disclosure Practices and Effects on the Cost of Equity Capital: UK Evidence
Mangena, Musa; Pike, Richard H.; Li, Jing (2010)
Jing is a Professor in Accounting and joined University of Bradford, School of Management as a Lecturer in Accounting in 2008. Before joining the School of Management as a lecturer, Jing studied for a PhD in accounting at the School. She has an MA in Finance, Accounting and Management and a bachelors degree in Business and Management Studies.
During the 17 years of working at the School, Jing has been entrusted with various academic leadership and administrative roles, including Stage tutor (levels 5 & 6 students), Director of Studies for BSc Accounting & Finance programme for over 4 years, Deputy Head for Accounting, Finance and Economics Division, Impact Champion (from Nov 2017 onwards), and had been the Associate Dean - Research & Innovation at the Faculty of Management, Law and Social Sciences since June 2018. Jing serves on various university and Faculty committees. She oversaw the REF2021 submission of the UoA C17, UoA C19 and UoA A4, and was the coordinator for UoA C17 Business and Management Studies.
Jing was appointed Associate Director of the Institute of Digital & Sustainable Futures in August 2025. Jing's Associate Director role provides leadership, oversight and support for the the Research & Innovation activities across three of the University's six main research themes, which are:
- Management & Sustainable Development
- Computer Science & Engineering
- Archaeology & Forensic Sciences.
Jing's main research interests include accounting and corporate reporting, including intellectual capital/ intangible assets reporting, narrative reporting (including Corporate Social Responsibility and Environmental Reporting), corporate governance, financial accounting and reporting, effects of different IFRSs, and sustainability accounting, finance and reporting. Jing is also interested in accounting reporting quality and performance attributions.
She also enjoys conducting interdisciplinary research that focuses on the intersection between sustainability and innovation, the use of large-scale data, and evaluation of technology and impact of technology adoption/implementation. Jing has worked on a project relating to big data analysis, and is interested in the application of big data analytic and AI in business and practice. She is also interested in work that involves engagement with different stakeholder groups, such as on the development of financial literacy.
Jing was a co-investigator (CI) in a project on "Intellectual Capital Disclosure Policy and Effects on the Cost of Equity Capital: UK Evidence", funded by the Institute of Chartered Accountants of Scotland (ICAS), £11,980, (December 2007- January 2009) (with Dr Musa Mangena and Professor Richard Pike, University of Bradford School of Management).
Jing (as the CI), together with Dr Ci Lei (principal investigator) (Faculty of Engineering & Informatics), has won a £20,000 funding for a financial literacy project with Flicker Associates, through Access Innovation.
Jing is also the University of Bradford Principal Investigator (PI) on an EU Horizon project on “6G-PATH: 6G Pilots and TriAls THrough Europe”, Jan 2024 – Dec 2026, and holds two other EU Horizon grants as a Co-Investigator,
1) Jan 2025 – Dec 2027: “Collaborative Open Platform For Piloting Services Across Emerging Smart IOT and Edge Computing Environments (COP-PILOT)”, with an international consortium of 47 partners from industry, academia, research, SMEs and non-profit organisations across 12 European cities, total project award value of €22.5 million and UoB budget of £341,880;
2) Jan 2025 – Dec 2027: “6G-Vertical Trials for Sustainability (6G VERSUS)”, with an international consortium of 34 partners, and total project value of €12.1 million and UoB budget of £338,983.
The three EU projects bring over €1 million to the University of Bradford.
This is an Access Innovation funded project with Flicker Associates, and the Principal Investigator (PI), Dr Ci Lei (Lecturer in Computing), from Faculty of Engineering & Informatics, worth a total of £20,000.
Intellectual Capital Disclosure Policy and Effects on the Cost of Equity Capital: UK Evidence, Institute of Chartered Accountants of Scotland (ICAS), £11,980, (December 2007- January 2009) (with Dr Musa Mangena and Professor Richard Pike, University of Bradford School of Management).
Principal Investigator, 6G-PATH: 6G Pilots and TriAls THrough Europe, EU Horizon funded, £304,825, 36 months (01/02/2024 - 31/01/2027)
Co-Investigator, 6G Vertical trials for Sustainability (6G-VERSUS), EU Horizon funded, £338,983, 36 months (01/10/2024 - 30/09/2027)
Co-Investigator, Collaborative Open Platform For Piloting Services Across Emerging Smart IOT and Edge Computing Environments (COP-PILOT), EU Horizon funded, £341,880, 36 months (01/11/2024 - 30/10/2027)
My teaching interests lie in accounting in general, and Financial Accounting and Corporate Reporting in particular, linking with other aspects such as Management Accounting, contemporary issues in accounting, accounting theory, corporate governance, international accounting, and firm/equity valuation (building on financial statement analysis and equity valuation methods).
I have also supervised a large number of MSc and MBA dissertations on various accounting and finance related topics.
Mangena, Musa; Pike, Richard H.; Li, Jing (2010)
Hou, J.;Li, J. (2024) N/A. In Nguyen, T.A. editor(s) Elsevier.
Mousavi, M., Akbar, S., Naeem, S., Li, J. (2025) 47th European Accounting Associate (EAA) Annual Congress.
Owolabi, A., Mousavi, M., Gozgor, G., Li, J. (2025) 47th European Accounting Associate (EAA) Annual Congress.
Thang Ho;Duc Trung Do;Giray Gozgor;Jing Li (2026) Journal of Corporate Finance.
Giray Gozgor, Jing Li, Mahdi Mousavi, Ayotola Owolabi (2026) Journal of Travel Research.
Arena, C., Basiglio, S., Comade, A., Gozgor, G., Li, J. (2026) Journal of Environmental Management. 402
Lei, C., Li, J., Vourdas, A., Qahwaji, R. (2026) European Physical Journal Plus. 141
Ebimoboere Koroye;Jing Li;Dariya Mykhayliv;Giray Gozgor (2026) Emerging Markets Finance and Trade. 62, 192-207.
Shah, S., Akbar, S., Ahmad, S., Li, J. (2026) Journal of Financial Reporting and Accounting.
Owolabi, A.;Masouvi, M.;Gozgor, G.;Li, J. (2025) Business Strategy and the Environment.
Yazdi, A.K.,;Ozaydin, G.,;Tan, Y.,;Ishizaka, A.,;Li, J. (2025) Annals of Operations Research.
Dellaportas, Steven;Xue, Qingmei;Li, Jing;Zhang, Jie;How, Shi-Min;Lu, Xiangyun;Jiang, Jin;Zhang, Ying (Eagle);Huang, Kevin (2025) Meditari Accountancy Research.
Cao, J., Zhu, Y., Yin, Z., Li, J., Chang, C-P. (2025) Economic Analysis and Policy. 86
Uthayasankar Sivarajah, Sachin Kumar, Vinod Kumar, Sheshadri Chatterjee, Jing Li (2024) Technological Forecasting and Social Change. 202
Giray Gozgor;Jing Li;Irfan Saleem;Riazullah Shinwari (2024) Energy Economics.
Owolabi, A.;Mousavi, M.M.;Gozgor, G.;Li, J. (2024) Energy Economics.
Giray Gozgor;Thang Ho;Jing Li;Mohammad Mahdi Mousavi (2024) International Review of Financial Analysis. 96
Muhammad Asad, Saeed Akbar, Jing Li, Syed Zulfiqar Ali Shah (2023) International Review of Financial Analysis.
Asad, M., Akbar, S., Li, J., and Shah, SZA. (2023) International Review of Financial Analysis. 89
Lau, C.K., Gozgor, G., Mahalik, M.K., Patel, G., and Li, J. (2023) Energy Economics. 122
Hearn, B.; Li, J.; Mykhayliv, D.; Waqas, M. (2021) Journal of International Financial Markets, Institutions and Money. 72
Mangena, Musa; Li, Jing; Tauringana, V. (2016)
Li, Jing; Mangena, Musa (2014)
Li, Jing; Mangena, Musa; Pike, Richard H. (2012)
Earnshaw, Rae A.; Lei, Ci; Li, Jing; Mugassabi, Souad; Vourdas, Apostolos (2012)
Sholihin, Mahfud; Pike, Richard H.; Mangena, Musa; Li, Jing (2011)
Mangena, Musa; Pike, Richard H.; Li, Jing (2009)
Li, Jing; Pike, Richard H.; Haniffa, Roszaini M. (2008)
Li, Jing; Pike, Richard H.; Haniffa, Roszaini M. (2007)
Li, Jing; Pike, Richard H.; Haniffa, Roszaini M. (2006)