Liang Tan

George Washington University - Department of Accountancy

School of Business and Public Management

Washington, DC 20052

United States

SCHOLARLY PAPERS

7

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Top 12,382

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4,175

SSRN CITATIONS
Rank 28,617

SSRN RANKINGS

Top 28,617

in Total Papers Citations

22

CROSSREF CITATIONS

5

Scholarly Papers (7)

Institutional Ownership and Corporate Tax Avoidance: New Evidence

Number of pages: 54 Posted: 15 May 2016 Last Revised: 26 May 2016
Causeway Capital Management, LLC, Harvard Business School and George Washington University - Department of Accountancy
Downloads 1,341 (15,000)
Citation 9

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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
Causeway Capital Management, LLC, Harvard Business School and George Washington University - Department of Accountancy

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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 George Washington University - Department of Accountancy
Downloads 660 (42,410)
Citation 4

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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 Accounting, George Washington University - Department of Accountancy, Florida State University - College of Business and George Washington University - Department of Accountancy
Downloads 557 (52,859)
Citation 1

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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
Yu Gao, Mozaffar Khan and Liang Tan
University of St Thomas, Opus College of Business, Causeway Capital Management, LLC and George Washington University - Department of Accountancy
Downloads 536 (55,537)
Citation 1

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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
George Washington University - Department of Accountancy
Downloads 534 (55,810)
Citation 10

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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
Number of pages: 47 Posted: 09 Jan 2014 Last Revised: 01 Apr 2020
INSEAD, Singapore Management University - School of Accountancy, George Washington University - Department of Accountancy and The Chinese University of Hong Kong (CUHK)
Downloads 317 (102,924)
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, George Washington University - Department of Accountancy 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 Hong Kong Polytechnic University and George Washington University - Department of Accountancy
Downloads 230 (143,907)

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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 Hong Kong Polytechnic University and George Washington University - Department of Accountancy
Downloads 0
Citation 1
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unemployment insurance, wage differentials, discretionary disclosure