Nan Liu, Ph.D
- Assitant Professor
- Ph.D., Accounting, Georgia State University
- Fields:Financial accounting, Earnings management, Firm
- Office Phone Number:86-755-2603-3873
- Office Room:662
Financial reporting, Earnings benchmarks, Earnings smoothing, Dividend policy, Repurchase policy, Social capital.
Ph.D., Accounting, Georgia State University,
MPA., Georgia State University,
B.A., Economics, Shandong Economic University,
Assistant Professor, HSBC Business School, Peking University,
Assistant Professor, Judd Leighton School of Business and Economics, Indiana University South Bend,
Research and Teaching Assistant, School of Accountancy, Georgia State University,
The Industrial and Commercial Bank of China (ICBC), Qingdao, China,
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. (Corresponding author)
“Research on the Development of Consumer Loans in Commercial Banks”, 1999, City Personal Banking Journal. November
“Firm Performance and Earnings Management Around Dividend Change Announcements,” with Reza Espahbodi and Robert A. Weigand, working paper.
“Tax Aggression and Payout Policy,” with Naqiong Tong and Alan L. Tucker, working paper.
“Refinement of Signaling, Earnings Management and Free Cash Flow Hypotheses as the Motives for Stock Repurchases,” with Soo Young Kwon, working paper.
“The Impact of Social Capital on Earnings Quality,” with Yu Chen, working Paper
TeachingIntermediate Accounting, Cost Accounting, Management Accounting