Liansheng Wu

Peking University - Guanghua School of Management

Peking University

Beijing, Beijing 100871

China

SCHOLARLY PAPERS

6

DOWNLOADS

191

SSRN CITATIONS

2

CROSSREF CITATIONS

9

Scholarly Papers (6)

1.

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
Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, The City University of New York, Peking University - Guanghua School of Management, Peking University - Guanghua School of Management and University of Macau
Downloads 114 (263,766)
Citation 1

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

2.

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 75 (344,863)

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

3.

Firm Performance, Corporate Ownership, and Corporate Social Responsibility Disclosure in China

Business Ethics: A European Review, Vol. 22, Issue 2, pp. 159-173, 2013
Number of pages: 15 Posted: 19 Mar 2013
Qi Li, Wei Luo, Yaping Wang and Liansheng Wu
Peking University - Guanghua School of Management, Peking University - Guanghua School of Management, Peking University - Guanghua School of Management and Peking University - Guanghua School of Management
Downloads 2 (695,948)
Citation 1
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4.

Audit Market Consolidation and Client Innovation

Posted: 10 Jan 2019 Last Revised: 19 Jan 2020
Qihui Gong, Oliver Zhen Li, Yupeng Lin and Liansheng Wu
Zhejiang University, National University of Singapore (NUS), National University of Singapore and Peking University - Guanghua School of Management

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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)
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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