Hang Liu

Dongbei University of Finance and Economics

Dalian, 116025

China

SCHOLARLY PAPERS

4

DOWNLOADS
Rank 48,422

SSRN RANKINGS

Top 48,422

in Total Papers Downloads

854

SSRN CITATIONS

2

CROSSREF CITATIONS

0

Scholarly Papers (4)

Controlling Shareholders’ Incentive and Corporate Tax Avoidance – A Natural Experiment in China

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 44 Posted: 27 Feb 2014 Last Revised: 12 Apr 2017
Oliver Zhen Li, Hang Liu and Chenkai Ni
National University of Singapore (NUS), Dongbei University of Finance and Economics and Fudan University
Downloads 431 (67,499)

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tax avoidance, split share structure reform, agency conflict, controlling shareholder

Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 697-727, 2017
Number of pages: 31 Posted: 05 May 2017
Oliver Zhen Li, Hang Liu and Chenkai Ni
National University of Singapore (NUS), Dongbei University of Finance and Economics and Fudan University
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tax avoidance, split share structure reform, agency conflict, controlling shareholder

2.

Individual Investors’ Dividend Tax and Corporate Payout Policies – Evidence from a Reform that Ties the Dividend Tax Rate to Share Holding Period

Number of pages: 43 Posted: 15 Apr 2014
National University of Singapore (NUS), Dongbei University of Finance and Economics, Fudan University and Renmin University of China - School of Business
Downloads 376 (80,082)
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individual investor, dividend tax, payout policy, agency cost

3.

State Controlling Shareholder and Expropriation

Number of pages: 56 Posted: 11 Jun 2019
The University of Hong Kong - Faculty of Business and Economics, Dongbei University of Finance and Economics, Fudan University and The Chinese University of Hong Kong, Shenzhen
Downloads 45 (414,871)

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state ownership, minority shareholders, dividend, expropriation, business group

4.

Regional Favoritism and Tax Avoidance: Evidence from China

Accounting & Finance, Vol. 58, Issue 5, pp. 1413-1443, 2019
Number of pages: 31 Posted: 07 Mar 2019
Central University of Finance and Economics (CUFE), Central University of Finance and Economics (CUFE) - School of Accountancy, Dongbei University of Finance and Economics and Saint Louis University
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Regional favoritism, Tax avoidance, Political geography, Distributive politics