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Assistant Professor
Nan Liu
Ph.D. in Accounting, Georgia State University
Research Interests: Archival Financial Accounting; Financial Reporting; Firm’s payout policy; Social capital
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86-755-2603-3873
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nanliu@phbs.pku.edu.cn
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Office:662
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CV
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Biography
Research Fields:
Archival Financial Accounting; Financial Reporting; Firm’s payout policy; Social capital
 
Education:
Ph.D. in Accounting (GPA: 3.91), August 2011
    J. Mack Robinson College of Business,  Georgia State University, Atlanta, USA
Master of Professional Accountancy, May 2006
    School of Accountancy,  Georgia State University, Atlanta, USA
Bachelor of Economics, Major in Finance, December 1999
    Shandong Economic Institute, Jinan, China

Professional Experience:

Assistant Professor, HSBC Business School, Peking University, 2014-current
Assistant Professor, School of Business and Economics, Indiana University South Bend, 2011 -2014
Research Assistant, School of Accountancy, Georgia State University, 2007-2009
Research Assistant, School of Accountancy, Georgia State University, 2004-2006
The Industrial and Commercial Bank of China (ICBC), Qingdao, China, 1993-2002
Publications
Liu, N., and R. Espahbodi, (2014). Does Dividend Policy Drive Earnings Smoothing?. Accounting Horizons, 28 (3): 501-528.
Liu, N., (2014). The Role of Dividend Conservatism in Earnings Management.  Advances in Quantitative Analysis of Finance and Accounting, 12: 1-22.
Liu, N., and J. Mehran (2016). Does Dividend Policy Drive Repurchases? An Empirical Study. Managerial Finance, 42 (1):13-22.
Espahbodi, R., N. Liu, and A. Westbrook (2016). The Effects of the 2006 SEC Executive Compensation Disclosure Rules on Managerial Incentives. Journal of Contemporary Accounting & Economics, 12: 241-256.
Ren, T. N. Liu, H. Yang, Y. Xiao, and Y. Hu  (2019). Working Capital Management and Firm Performance in China. Asian Review of Accounting, 27 (4): 546-562.
Liu, N., Refinement of the FCF Motive for Stock Repurchases (2020). Asian Review of Accounting, 28 (2): 213-228.
Espahbodi, R., Liu, N., & Weigand, R. A. (2021). Opportunistic earnings management or performance-related effects? Evidence from dividend-paying firms. Global Finance Journal, 100636.
Liu, N., B. Lam, K, OwYong, and D. Yuen (2022). Social Capital and Management Commitment. Accounting Forum, 2022 December: 1-25.
Espahbodi, R., Lin, J., Liu, N., Mock, T. J., & Song, M. (2023). The Effect of Reporting Key Audit Matters on Audit Fees and Financial Reporting Quality: Evidence from Hong Kong. Journal of International Accounting Research, (2023): 1-20.
Hu, S., Liu, M., Liu, N., & Guo, X. (2023). Do State Ownership and Political Connections Affect Precautionary Cash Holdings for Customer Concentration? Evidence from China. Abacus. https://doi.org/10.1111/abac.12303
“Research on the Development of Consumer Loans in Commercial Banks”, 1999, City Personal Banking Journal.  November (In Chinese)

Working Papers
“A Further Examination of the Effect of Customer Concentration on Cash Holdings: Evidence from China”, with Sharorou Hu, and Ming Liu, Xialin Guo, Abacus, accepted.
“The Impact of Institutional Investigation on Chinese Companies’ ESG Activities”, with Raorou Hu, Ting Ren and Feiqiong Wang.
“Synthetic Repatriation and Dividend Payout,” with Naqiong Tong and Wei Cen, working paper.
Managerial Accounting
Managerial Accounting (MBA)
Financial Accounting