Liansheng Wu

Peking University - Guanghua School of Management

Peking University

Beijing, Beijing 100871

China

SCHOLARLY PAPERS

6

DOWNLOADS

460

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (6)

1.

The Effect of Stock Liquidity on Corporate Risk-Taking

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 41 Posted: 29 Aug 2018
Charles Hsu, Zhiming Ma, Liansheng Wu and Kaitang Zhou
Hong Kong University of Science & Technology, Peking University, Peking University - Guanghua School of Management and School of Economics and Management, Wuhan University
Downloads 149 (275,820)

Abstract:

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Stock Liquidity, Risk-Taking, Cost of Capital, Pay-for-Performance Sensitivity, Split Share Structure Reform

2.

Political Connections and Tax-Induced Earnings Management: Evidence from China

European Journal of Finance, 2016, 22(4-6)
Number of pages: 38 Posted: 01 Sep 2016
New York University (NYU) - New York University (NYU), Shanghai, Peking University - Guanghua School of Management, Peking University - Guanghua School of Management and University of Macau
Downloads 140 (289,729)
Citation 1

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China; earnings management; effective tax rate; political connections; tax policy

3.

Unintended Consequences from Downward Audit Adjustments: Evidence from China

Number of pages: 59 Posted: 28 Jan 2022 Last Revised: 01 Feb 2022
Vanderbilt University - Owen Graduate School of Management, University of Texas at Dallas - School of Management, affiliation not provided to SSRN, Peking University - Guanghua School of Management and School of Economics and Management, Wuhan University
Downloads 99 (370,785)

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Audit adjustments, auditing, earnings management, real earnings management

4.

Audit Market Consolidation and Client Innovation

Number of pages: 53 Posted: 10 Jan 2019 Last Revised: 24 May 2021
Zhejiang UniversityZhejiang University, National University of Singapore (NUS), National University of Singapore and Peking University - Guanghua School of Management
Downloads 72 (447,585)

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Audit Market Consolidation; Real Effect; Innovation; Auditor Certification; China

5.

The Consequences of Increasing the Scope of Managerial Judgement in Accounting Standards

Abacus, Vol. 52, Issue 3, pp. 404-440, 2016
Number of pages: 37 Posted: 09 Sep 2016
Wei Zhou, Liansheng Wu and Hong Wang
Southwestern University of Finance and Economics (SWUFE), Peking University - Guanghua School of Management and Zhejiang Gongshang University (ZJGSU)
Downloads 0 (928,775)

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Accounting standards, Cumulative abnormal returns, China, Crash risk of stock prices, Earnings management, Relevance of accounting information

6.

On the Benefits of Audit Market Consolidation: Evidence from Merged Audit Firms

Accounting Review, Forthcoming
Posted: 01 Aug 2015 Last Revised: 19 Jan 2019
Qihui Gong, Oliver Zhen Li, Yupeng Lin and Liansheng Wu
Wuhan University, National University of Singapore (NUS), National University of Singapore and Peking University - Guanghua School of Management

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audit mergers, efficiency gains, audit fees, audit hours