职位:副教授
研究方向:档案财务会计;财务报告;公司的支出政策;社会资本
最高学历:佐治亚州立大学会计学博士
办公电话:0755-2603 3873
办公室:汇丰大楼662
Email:nanliu@phbs.pku.edu.cn
研究领域:
档案财务会计;财务报告;公司的支出政策;社会资本
教育背景:
佐治亚州立大学会计学博士
佐治亚州立大学会计学硕士
山东经济学院经济学金融专业学士
工作经验:
北京大学汇丰商学院助理教授,
印第安那大学南岸分校会计学助理教授,
佐治亚州立大学会计学院研究助理, 教学助理,
中国工商银行青岛分行.
发表论文:
Liu, N., and R. Espahbodi, (2014). Does Dividend Policy Drive Earnings Smoothing?. Accounting Horizons, 28 (3): 501-528.
Liu, N., (2014). The Role of Dividend Conservatism in Earnings Management. Advances in Quantitative Analysis of Finance and Accounting, 12: 1-22.
Liu, N., and J. Mehran (2016). Does Dividend Policy Drive Repurchases? An Empirical Study. Managerial Finance, 42 (1):13-22.
Espahbodi, R., N. Liu, and A. Westbrook (2016). The Effects of the 2006 SEC Executive Compensation Disclosure Rules on Managerial Incentives. Journal of Contemporary Accounting & Economics, 12: 241-256.
Ren, T., N. Liu, H. Yang, Y. Xiao, and Y. Hu (2019). Working Capital Management and Firm Performance in China. Asian Review of Accounting, 27 (4): 546-562.
Liu, N., Refinement of the FCF Motive for Stock Repurchases (2020). Asian Review of Accounting, 28 (2): 213-228.
Espahbodi, R., Liu, N., & Weigand, R. A. (2021). Opportunistic earnings management or performance-related effects? Evidence from dividend-paying firms. Global Finance Journal, 100636.
Liu, N., B. Lam, K, OwYong, and D. Yuen (2022). Social Capital and Management Commitment. Accounting Forum, 2022 December: 1-25.
Espahbodi, R., Lin, J., Liu, N., Mock, T. J., & Song, M. (2023). The Effect of Reporting Key Audit Matters on Audit Fees and Financial Reporting Quality: Evidence from Hong Kong. Journal of International Accounting Research, (2023): 1-20.
Hu, S., Liu, M., Liu, N., & Guo, X. (2023). Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China. Abacus. https://doi.org/10.1111/abac.12303
“Research on the Development of Consumer Loans in Commercial Banks”, 1999, City Personal Banking Journal. November (In Chinese)
工作论文:
“A Further Examination of the Effect of Customer Concentration on Cash Holdings: Evidence from China”, with Sharorou Hu, and Ming Liu, Xialin Guo, Abacus, accepted.
“The Impact of Institutional Investigation on Chinese Companies’ ESG Activities”, with Raorou Hu, Ting Ren and Feiqiong Wang.
“Synthetic Repatriation and Dividend Payout,” with Naqiong Tong and Wei Cen, working paper.