Liang Tan

Virginia Polytechnic Institute & State University

Associate Professor

Pamplin College of Business

Blacksburg, VA 24061

United States

http://https://acis.pamplin.vt.edu/directory/tan.html

SCHOLARLY PAPERS

10

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4,696

SSRN CITATIONS
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Top 27,825

in Total Papers Citations

28

CROSSREF CITATIONS

4

Scholarly Papers (10)

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Number of pages: 54 Posted: 15 May 2016 Last Revised: 26 May 2016
University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC, Harvard Business School and Virginia Polytechnic Institute & State University
Downloads 1,561 (16,671)
Citation 11

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Tax avoidance, Agency costs, Institutional ownership

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Accounting Review, Forthcoming
Posted: 27 May 2016
University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC, Harvard Business School and Virginia Polytechnic Institute & State University

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Tax avoidance, Institutional ownership

2.

The Role of Managerial Overconfidence in the Design of Debt Covenants

Number of pages: 52 Posted: 27 Apr 2010 Last Revised: 29 Apr 2010
University of Arizona - Eller College of Management, University of Arizona - Department of Accounting and Virginia Polytechnic Institute & State University
Downloads 709 (52,264)
Citation 8

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Overconfidence, Debt Contracting, Debt Covenants, Stock Options

3.

Non-GAAP Reporting Following Debt Covenant Violations

Review of Accounting Studies 24, no. 2 (2019): 629-664.
Number of pages: 51 Posted: 10 Mar 2015 Last Revised: 06 Mar 2020
University of Georgia - J.M. Tull School of AccountingUniversity of Georgia, George Washington University - Department of Accountancy, Florida State University - College of Business and Virginia Polytechnic Institute & State University
Downloads 617 (62,510)

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Non-GAAP Earnings; Debt Contracting; Covenant Violation; Creditor Monitoring

4.

Further Evidence on Consequences of Debt Covenant Violations

Number of pages: 63 Posted: 14 Apr 2013 Last Revised: 23 Apr 2016
University of St Thomas, Opus College of Business, University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC and Virginia Polytechnic Institute & State University
Downloads 582 (67,336)
Citation 2

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Debt covenant violations, Shareholder uncertainty, Information asymmetry, Audit fees

5.

Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatism

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 58 Posted: 05 Aug 2011 Last Revised: 06 Aug 2012
Liang Tan
Virginia Polytechnic Institute & State University
Downloads 553 (71,831)
Citation 14

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Accounting Conservatism, Covenant Violation, Debt Contracting, Control Rights

Contracting and Reporting Conservatism around a Change in Fiduciary Duties

Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-115
Number of pages: 48 Posted: 09 Jan 2014 Last Revised: 13 Jul 2020
INSEAD, Singapore Management University - School of Accountancy, Virginia Polytechnic Institute & State University and The Chinese University of Hong Kong (CUHK)
Downloads 353 (120,879)
Citation 1

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Contracting Conservatism; Reporting Conservatism; Debt Contracting; Fiduciary Duties; Corporate Governance

Contracting and Reporting Conservatism around a Change in Fiduciary Duties

Contemporary Accounting Research, Forthcoming
Posted: 28 May 2020
INSEAD, Singapore Management University - School of Accountancy, Virginia Polytechnic Institute & State University and The Chinese University of Hong Kong (CUHK)

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contracting conservatism, reporting conservatism, debt contracting, fiduciary duties, corporate governance

Labor Unemployment Concern and Corporate Discretionary Disclosure

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 54 Posted: 29 Oct 2014 Last Revised: 29 Jul 2016
Yuan Ji and Liang Tan
The University of Texas at Arlington and Virginia Polytechnic Institute & State University
Downloads 243 (178,040)

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Unemployment Insurance, Wage Differentials, Discretionary Disclosure

Labor Unemployment Concern and Corporate Discretionary Disclosure

Journal of Business Finance & Accounting, Vol. 43, Issue 9-10, pp. 1244-1279, 2016
Number of pages: 36 Posted: 10 Nov 2016
Yuan Ji and Liang Tan
The University of Texas at Arlington and Virginia Polytechnic Institute & State University
Downloads 2 (934,398)

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unemployment insurance, wage differentials, discretionary disclosure

8.

Third-Party Consequences of Changes in Managerial Fiduciary Duties: The Case of Auditors’ Going Concern Opinions

Number of pages: 45 Posted: 25 Jan 2021
Virginia Polytechnic Institute & State University, University of Georgia - Terry College of Business and University of Texas at Austin
Downloads 72 (446,671)

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Credit Lyonnais Ruling, Fiduciary Duties, Going Concern Opinions, Auditors

9.

An Unintended Consequence of Raising Public Environmental Awareness: Evidence from the Release of the Environmental Documentary “Under the Dome” on Earnings Management

Number of pages: 66 Posted: 02 Aug 2021 Last Revised: 19 Aug 2022
Southwestern University of Finance and Economics (SWUFE), Virginia Polytechnic Institute & State University - Pamplin College of Business, Independent and Virginia Polytechnic Institute & State University
Downloads 4 (869,401)

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ESG, pollution, environmental activism, public awareness, earnings management

10.

Do Audit Firms’ Financial Statements Provide Information about Audit Quality?

Posted: 08 Jul 2021 Last Revised: 30 Aug 2022
Lancaster University, Virginia Polytechnic Institute & State University - Pamplin College of Business, Virginia Polytechnic Institute & State University and Fisher School of Accounting, University of Florida

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audit firms, audit quality, financial statements, human capital, workplace environment, technologies, litigation provision