Hang Liu

Dongbei University of Finance and Economics

Dalian, 116025

China

SCHOLARLY PAPERS

4

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1,839

SSRN CITATIONS
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Top 47,364

in Total Papers Citations

19

CROSSREF CITATIONS

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Scholarly Papers (4)

1.

State Controlling Shareholders and Payout Policy

Number of pages: 63 Posted: 11 Jun 2019 Last Revised: 18 Mar 2022
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 629 (81,437)

Abstract:

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

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 524 (102,493)
Citation 5

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individual investor, dividend tax, payout policy, agency cost

3.

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 506 (106,962)
Citation 1

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

Deleveraging, Tax and Corporate Policies

Number of pages: 46 Posted: 22 Apr 2021
City University of Hong Kong (CityU) - Faculty of Business, National University of Singapore (NUS), Dongbei University of Finance and Economics and Fudan University
Downloads 180 (314,506)

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deleveraging, marginal corporate tax rate, capital structure, investment, state ownership