Liang Tan

Virginia Polytechnic Institute & State University

Pamplin College of Business

Blacksburg, VA 24061

United States

SCHOLARLY PAPERS

10

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Top 13,910

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4,448

SSRN CITATIONS
Rank 28,464

SSRN RANKINGS

Top 28,464

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
Causeway Capital Management, LLC, Harvard Business School and Virginia Polytechnic Institute & State University
Downloads 1,448 (15,971)
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
Causeway 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 684 (47,554)
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 Accounting, George Washington University - Department of Accountancy, Florida State University - College of Business and Virginia Polytechnic Institute & State University
Downloads 588 (57,835)

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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 Virginia Polytechnic Institute & State University
Downloads 551 (62,752)
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 546 (63,465)
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 341 (109,920)
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 Hong Kong Polytechnic University and Virginia Polytechnic Institute & State University
Downloads 239 (159,577)

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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 Virginia Polytechnic Institute & State University
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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 51 (471,459)

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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 Unexpected Release of the Environmental Documentary 'Under the Dome' on Earnings Management

Posted: 02 Aug 2021
Virginia Polytechnic Institute & State University - Pamplin College of Business, Southwestern University of Finance and Economics (SWUFE), Independent and Virginia Polytechnic Institute & State University

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ESG, public awareness, earnings management, political cost, “Under the Dome”

10.

Opening the Books of Audit Firms: First Look and Audit Quality Implications

Posted: 08 Jul 2021 Last Revised: 19 Aug 2021
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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