Liandong Zhang

Singapore Management University - School of Accountancy

Professor of Accounting

60 Stamford Road

Singapore 178900

Singapore

http://accountancy.smu.edu.sg/faculty/profile/150531/Liandong-ZHANG

  • Singapore Management University - School of Accountancy

SCHOLARLY PAPERS

26

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Top 793

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905

Scholarly Papers (26)

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1.

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Downloads 4,437 ( 4,769)
Citation 32

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 15 Dec 2009 Last Revised: 29 Nov 2013
Jeong-Bon Kim and Liandong Zhang
Simon Fraser University and Singapore Management University - School of Accountancy
Downloads 3,622 (6,559)
Citation 22

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accounting conservatism, crash risk, bad news hoarding, asymmetric timeliness

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 20 Mar 2014 Last Revised: 06 Oct 2014
Jeong-Bon Kim and Liandong Zhang
Simon Fraser University and Singapore Management University - School of Accountancy
Downloads 815 (63,078)
Citation 10

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conditional conservatism; asymmetric timeliness; return distribution; bad news hoarding; extreme events

2.

Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis

Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Number of pages: 67 Posted: 28 Jul 2010 Last Revised: 19 Apr 2011
Jeong-Bon Kim, Yinghua Li and Liandong Zhang
Simon Fraser University, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 3,091 (8,619)
Citation 271

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Tax avoidance, crash risk, agency theory, governance, extreme outcome

3.

CEO Overconfidence and Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 27 Sep 2013 Last Revised: 05 Aug 2020
Jeong-Bon Kim, Zheng Wang and Liandong Zhang
Simon Fraser University, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 1,777 (20,768)
Citation 130

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Overconfidence, optimism, crash risk, conservatism

4.

Corporate Political Connections and Tax Aggressiveness

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 01 Aug 2013 Last Revised: 16 Aug 2014
Chansog (Francis) Kim and Liandong Zhang
The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 1,466 (27,746)
Citation 67

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Political connection, tax aggressiveness, tax avoidance, campaign contribution, lobbying

5.

Do Commercial Ties Influence ESG Ratings? Evidence from Moody’s and S&P

Singapore Management University School of Accountancy Research Paper No. 2023-153
Number of pages: 53 Posted: 22 Aug 2022 Last Revised: 26 Aug 2024
Xuanbo Li, Yun Lou and Liandong Zhang
Singapore Management University, School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,439 (28,611)
Citation 5

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ESG, conflicts of interest, rating agencies, sustainability, commercial ties, disclosure

6.

Readability of 10-K Reports and Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming, University of Alberta School of Business Research Paper 2378586, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-88
Number of pages: 79 Posted: 15 Jan 2014 Last Revised: 22 Dec 2023
Chansog (Francis) Kim, Ke Wang and Liandong Zhang
The State University of New York at Stony Brook, University of Alberta - School of Business and Singapore Management University - School of Accountancy
Downloads 1,421 (29,107)
Citation 15

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readability, textual analysis, crash risk, SOX, 10-K

7.

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Downloads 1,348 (31,421)
Citation 86

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 20 Dec 2015 Last Revised: 01 Jan 2017
Alexander Ljungqvist, Alexander Ljungqvist, Liandong Zhang and Luo Zuo
Centre for Economic Policy Research (CEPR)Swedish House of Finance, Singapore Management University - School of Accountancy and National University of Singapore
Downloads 1,033 (45,506)
Citation 82

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Risk taking, corporate taxes

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 24 Oct 2016 Last Revised: 01 Jan 2017
Alexander Ljungqvist, Alexander Ljungqvist, Liandong Zhang and Luo Zuo
Centre for Economic Policy Research (CEPR)Swedish House of Finance, Singapore Management University - School of Accountancy and National University of Singapore
Downloads 241 (264,100)

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Risk taking, corporate taxes

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

NBER Working Paper No. w21834
Number of pages: 72 Posted: 04 Jan 2016 Last Revised: 27 Feb 2023
Alexander Ljungqvist, Alexander Ljungqvist, Liandong Zhang and Luo Zuo
Centre for Economic Policy Research (CEPR)Swedish House of Finance, Singapore Management University - School of Accountancy and National University of Singapore
Downloads 74 (677,922)
Citation 4

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Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Vol. 55, No. 3, 2017
Posted: 18 Oct 2017
Alexander Ljungqvist, Alexander Ljungqvist, Liandong Zhang and Luo Zuo
Centre for Economic Policy Research (CEPR)Swedish House of Finance, Singapore Management University - School of Accountancy and National University of Singapore

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risk taking; corporate taxes

8.

Disclosure Regulation: Past, Present, and Future

Handbook of Financial Decision Making, Forthcoming
Number of pages: 32 Posted: 10 Jun 2022 Last Revised: 05 Apr 2024
S.P. Kothari, Liandong Zhang and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management, Singapore Management University - School of Accountancy and National University of Singapore
Downloads 1,240 (35,464)
Citation 5

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Regulation, corporate disclosure, financial reporting, capital market, political economy, information asymmetry

9.

CFOs versus CEOs: Equity Incentives and Crashes

Journal of Financial Economics, Vol. 101, pp. 713–730, 2011
Number of pages: 52 Posted: 30 Dec 2010 Last Revised: 27 Sep 2011
Jeong-Bon Kim, Yinghua Li and Liandong Zhang
Simon Fraser University, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,179 (38,139)
Citation 25

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Equity incentives, Crash risk, Compensation, Corporate governance, CFO, CEO

10.

Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks

Contemporary Accounting Research, Forthcoming
Number of pages: 40 Posted: 27 Jul 2010 Last Revised: 18 May 2013
Jeong-Bon Kim and Liandong Zhang
Simon Fraser University and Singapore Management University - School of Accountancy
Downloads 899 (56,011)
Citation 46

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Financial Reporting Opacity, Expected Crash Risk, Implied Volatility Smirk, Internal Control Weakness, Restatements

11.

Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment

Downloads 796 (66,093)
Citation 33

Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment

Journal of Accounting Research, Vol. 53, pp. 79–117, 2015.
Number of pages: 55 Posted: 07 Nov 2014 Last Revised: 14 Mar 2015
Yinghua Li and Liandong Zhang
Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 796 (65,091)
Citation 33

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Regulation SHO, short selling, corporate disclosure, forecast precision, annual report readability, managerial incentives

Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment

Journal of Accounting Research, Vol. 53, No. 1, 2015
Posted: 22 May 2015
Yinghua Li and Liandong Zhang
Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy

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Regulation SHO, short selling, corporate disclosure, forecast precision, annual report readability, managerial incentives

12.

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Downloads 733 (73,684)
Citation 20

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Journal of Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2017-70
Number of pages: 78 Posted: 28 Aug 2017 Last Revised: 14 Nov 2017
Yinghua Li, Yupeng Lin and Liandong Zhang
Arizona State University (ASU) - School of Accountancy, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN) and Singapore Management University - School of Accountancy
Downloads 733 (72,575)
Citation 20

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Proprietary Costs, Corporate Disclosure, Customer Identity, Inevitable Disclosure Doctrine, Trade Secrets Law

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Journal of Accounting Research, Vol. 56, No. 1, 2018
Posted: 07 May 2018
Yinghua Li, Yupeng Lin and Liandong Zhang
Arizona State University (ASU) - School of Accountancy, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN) and Singapore Management University - School of Accountancy

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proprietary costs; corporate disclosure; customer identity; inevitable disclosure doctrine; trade secrets law

13.

Customer-Supplier Relationships and Corporate Tax Avoidance

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 46 Posted: 24 Oct 2016
Ling Cen, Edward L. Maydew, Liandong Zhang and Luo Zuo
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and National University of Singapore
Downloads 643 (87,072)
Citation 126

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tax avoidance, customers, suppliers, industrial organization, supply chain

14.

Debtor-Creditor Relationship and Corporate Tax Planning: Evidence from Initiation of Credit Default Swaps Trading

Number of pages: 61 Posted: 21 Jul 2016 Last Revised: 10 May 2019
Jeong-Bon Kim, Bing Li, Zhenbin Liu and Liandong Zhang
Simon Fraser University, City University of Hong Kong (CityU), Hong Kong Baptist University and Singapore Management University - School of Accountancy
Downloads 470 (128,493)

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Credit Default Swaps, Tax Planning, Debt Renegotiation

15.

Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures

Singapore Management University School of Accountancy Research Paper No. 2020-110
Number of pages: 53 Posted: 03 Jun 2020 Last Revised: 13 Jul 2020
Wen Chen, Haibin Wu and Liandong Zhang
City University of Hong Kong (CityU), City University of Hong Kong (CityU) and Singapore Management University - School of Accountancy
Downloads 440 (139,160)
Citation 1

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disclosure;behavioral bias; management forecast; sentiment; terrorist attacks

16.

Managerial Liability and Corporate Innovation: Evidence from a Legal Shock

Singapore Management University School of Accountancy Research Paper No. 2021-130, Journal of Corporate Finance, Forthcoming
Number of pages: 59 Posted: 15 Nov 2017 Last Revised: 20 Jun 2021
Yuyan Guan, Liandong Zhang, Liu Zheng and Hong Zou
Nanyang Business School, Nanyang Technological University, Singapore Management University - School of Accountancy, City University of Hong Kong and The University of Hong Kong - Faculty of Business and Economics
Downloads 421 (146,435)
Citation 11

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Innovation, Risk Taking, Legal Liability, Litigation Risk, Nevada

17.

On the Causal Effect of Information Asymmetry on Auditor Choice

Number of pages: 51 Posted: 22 May 2016 Last Revised: 10 Nov 2016
Simon Fung, Zheng Wang, Liandong Zhang and Xindong Kevin Zhu
Deakin University, City University of Hong Kong, Singapore Management University - School of Accountancy and City University of Hong Kong (CityU)
Downloads 368 (170,477)
Citation 3

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Brokerage house closure, analyst coverage, information asymmetry, auditor choice

18.

More and Safer Corporate Tax Planning: On the Benefits of Bank Control

Singapore Management University School of Accountancy Research Paper No. 2021-124
Number of pages: 51 Posted: 18 Apr 2016 Last Revised: 16 Oct 2024
Yupeng Lin, Xiangang Xin, Liandong Zhang and Zilong Zhang
National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN), The Chinese University of Hong Kong (CUHK), Singapore Management University - School of Accountancy and Zhejiang University
Downloads 361 (174,071)
Citation 1

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creditor control right, tax planning, tax risk, covenant violation, shareholder–debtholder conflict, contract incompleteness

19.

Bogging Down Investors: An Unintended Consequence of Litigation Risk

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2025-189
Number of pages: 51 Posted: 14 Sep 2019 Last Revised: 07 Mar 2025
Siwen Fu, Ke Wang, Liandong Zhang and Liu Zheng
International Institute of Finance, School of Management, University of Science and Technology of China, University of Alberta - School of Business, Singapore Management University - School of Accountancy and City University of Hong Kong
Downloads 263 (243,314)
Citation 1

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litigation risk, readability, Ninth Circuit, plain English, forward-looking statements

20.

The Politics of Bank Opacity

Singapore Management University School of Accountancy Research Paper No. 2022-144
Number of pages: 75 Posted: 27 Nov 2017 Last Revised: 28 Apr 2022
Heng Yue, Liandong Zhang and Qinlin Zhong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Fudan University-the School of Management
Downloads 212 (300,272)
Citation 23

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Bank opacity, politicians, loan loss provisions, regulatory forbearance, real effects, market discipline

21.

Subsidiary Governance and Corporate Tax Planning: The Effect of Parent-Subsidiary Common Directors and Officers

Forthcoming in Journal of Management Accounting Research (JMAR), Singapore Management University School of Accountancy Research Paper No. 2025-199
Number of pages: 41 Posted: 04 Oct 2022 Last Revised: 11 Feb 2025
Xin Wang, Yongxin Xu, Liandong Zhang and Gaoping Zheng
The University of Hong Kong, Monash University, Singapore Management University - School of Accountancy and RMIT University
Downloads 183 (344,098)
Citation 4

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Tax planning, subsidiary governance, common directors and officers (D&Os)

22.

Riding Attention Spikes: How Analysts Respond to Advertising

Singapore Management University School of Accountancy Research Paper No. 2025-196
Number of pages: 77 Posted: 20 Sep 2023
Minjae Koo, Annika Yu Wang, Yin Wang and Liandong Zhang
Prince of Wales Hospital - The Chinese University of Hong Kong, University of Houston - Bauer College of Business, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 106 (534,355)

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Investor Attention, Advertising, Analyst Forecasts, Earnings Forecast Optimism

23.

Misinformation Regulations: Early Evidence on Corporate Social Media Strategy*

Number of pages: 56
Yun Lou, Richard M. Crowley, Liandong Zhang and Samuel T. Tan
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University
Downloads 5

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JEL classification: G14, G15, G18, M40 Misinformation regulation, social media, disclosure, Twitter

24.

Do Commercial Ties Influence ESG Ratings? Evidence from Moody's and S&P

Journal of Accounting Research, Volume 62, Issue 5. Pp. 1901-1940, https://doi.org/10.1111/1475-679X.12582
Posted: 18 Dec 2024
Xuanbo Li, Yun Lou and Liandong Zhang
Singapore Management University, School of Accountancy, Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy

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ESG, conflicts of interest, rating agencies, sustainability, commercial ties, disclosure

25.

The Impact of Real Earnings Management on Cybersecurity: Evidence from Data Breaches

Posted: 22 Nov 2019 Last Revised: 30 Mar 2020
Wen Chen, Xing Li, Haibin Wu and Liandong Zhang
City University of Hong Kong (CityU), Xi'an Jiaotong University, City University of Hong Kong (CityU) and Singapore Management University - School of Accountancy

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cybersecurity, data breach, managerial myopia, discretionary expenditures, real effect

26.

China Railway High-Speed: The Impact of Transportation Infrastructure on Corporate Innovation

Posted: 18 Apr 2018
Hou Qingsong, Qiliang Liu, Zhifeng Yang and Liandong Zhang
Huazhong University of Science and Technology, Wuhan University - School of Economics and Management, State University of New York (SUNY), Stony Brook and Singapore Management University - School of Accountancy

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transportation infrastructure, innovation, high-speed rail, knowledge spillover