Nan Liu

Peking University

HSBC Business School

Shenzhen, 518055

China

  • Peking University

SCHOLARLY PAPERS

4

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Scholarly Papers (4)

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1.

Firm Performance and Earnings Management Around Dividend Change Announcements

Number of pages: 42 Posted: 24 Apr 2018
Reza Espahbodi, Nan Liu and Robert A. Weigand
Ball State University, Peking University and Washburn University School of Business
Downloads 205 (285,427)

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Earnings Management, Dividend Changes, Firm Performance

2.

Tax Motivated Payout Financing

Downloads 88 (553,141)

Tax Motivated Payout Financing

Number of pages: 46 Posted: 16 Aug 2017 Last Revised: 22 Sep 2017
Nan Liu, Naqiong Tong and Alan Tucker
Peking University, Peking University and Independent
Downloads 88 (559,097)

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Tax aggression; repatriation tax; payout policy; dividend policy; share repurchase

Tax Motivated Payout Financing

Posted: 16 Aug 2017
Nan Liu, Naqiong Tong and Alan Tucker
Peking University, Peking University and Independent

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Tax aggression, repatriation tax, payout policy, dividend policy, share repurchase

3.

The Effect of Reporting Key Audit Matters on Audit Fees and Financial Reporting Quality: Evidence from Hong Kong

Journal of International Accounting Research Volume 22, Number 2, 2023
Posted: 30 May 2024
Reza Espahbodi, Nan Liu, Jiarong Lin, Theodore J. Mock, Theodore J. Mock and Mohan Song
Ball State University, Peking University, Zheshang Securities Co., University of Southern CaliforniaUniversity of California, Riverside and Beijing Longrising Asset Management Co., Ltd.

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key audit matters, auditing standards, audit fees, audit quality, financial reporting quality, accruals

4.

The Effects of the 2006 Sec Executive Compensation Disclosure Rules on Managerial Incentives

Journal of Contemporary Accounting & Economics, 2016, DOI: 10.1016/j.jcae.2016.09.003
Posted: 31 Oct 2016
Reza Espahbodi, Nan Liu and Amy Westbrook
Ball State University, Peking University and Washburn University School of Law

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executive compensation, payout policy, real earnings management, accruals management