Details about Shangkun Liang

Access statistics for papers by Shangkun Liang.

Last updated 2024-07-06. Update your information in the RePEc Author Service.

Short-id: pli1115

Journal Articles

2024

1. CEO foreign experience and corporate financial investment
   International Review of Economics & Finance, 2024, 93, (PA), 929-946 View citations (3)
2. Can government supervision alleviate the deviation of enterprises from the real economy to the financial sector: Evidence from China
   Economics and Politics, 2024, 36, (2), 989-1019 View citations (1)
3. Government audit supervision and enterprise mergers and acquisitions
   China Journal of Accounting Studies, 2024, 12, (1), 25-46
4. High-Speed Rail Launch: A Natural Experiment on Geographic Location and Cash Dividends
   Pacific-Basin Finance Journal, 2024, 83, (C)
5. Robots and analyst forecast precision: Evidence from Chinese manufacturing
   International Review of Financial Analysis, 2024, 94, (C) View citations (2)

2023

6. Dividend payouts under a societal crisis: Financial constraints or signaling?
   International Review of Financial Analysis, 2023, 88, (C) View citations (3)
7. Does CEO-auditor dialect sharing affect stock price crash risk? Evidence from China
   Finance Research Letters, 2023, 57, (C)
8. Group Finance Companies and Dynamic Adjustment of Capital Structure of Related Listed Companies
   China Journal of Accounting Studies, 2023, 11, (2), 399-422
9. Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law
   Asia-Pacific Journal of Accounting & Economics, 2023, 30, (5), 1204-1225

2022

10. Banking structure change and corporate innovation: evidence from Chinese city‐branch data
    Accounting and Finance, 2022, 62, (S1), 2057-2084
11. Digital Economy, Entrepreneurship, and High-Quality Economic Development: Empirical Evidence from Urban China
    Frontiers of Economics in China-Selected Publications from Chinese Universities, 2022, 17, (3), 393-426
12. Local government turnover and capital structure: evidence from China
    Asian Review of Accounting, 2022, 31, (1), 131-152
13. State-owned asset management reform and corporate cash holdings: study on central enterprise income distribution policy
    China Journal of Accounting Studies, 2022, 10, (3), 323-344 View citations (1)

2021

14. Killing two birds with one stone? Auditor choice in merger & acquisitions and subsequent auditor assurance quality
    China Journal of Accounting Studies, 2021, 9, (1), 1-23 View citations (1)
15. Large shareholders’ tunneling and stock price crash risk
    China Journal of Accounting Studies, 2021, 9, (4), 469-489 View citations (2)
16. Management geographical proximity and stock price crash risk
    China Finance Review International, 2021, 12, (4), 601-622 View citations (1)
17. Pyramidal Ownership Structure and Firms’ Audit Fees
    Emerging Markets Finance and Trade, 2021, 57, (9), 2447-2477 View citations (1)

2020

18. Anti-takeover provisions and executive excess compensation: evidence from China
    China Journal of Accounting Studies, 2020, 8, (3), 380-409

2019

19. High-speed rail, small city, and cost of debt: Firm-level evidence
    Pacific-Basin Finance Journal, 2019, 57, (C) View citations (26)

2017

20. Chasing political resources by listed companies: a perspective on hiring non-local independent directors from Beijing
    China Journal of Accounting Studies, 2017, 5, (3), 361-378 View citations (1)
21. Do firms’ exports affect analysts’ forecast errors?
    China Journal of Accounting Studies, 2017, 5, (1), 123-150
22. Does the geographical proximity between the chairman and the CEO affect internal control quality?
    China Journal of Accounting Studies, 2017, 5, (3), 344-360 View citations (1)
23. IPO excessive financing, managerial power, and private benefits: evidence from the IPO market in China
    China Journal of Accounting Studies, 2017, 5, (1), 73-99
24. Independent directors’ board networks and accounting conservatism
    China Journal of Accounting Studies, 2017, 5, (2), 173-195

2016

25. Perk consumption as a suboptimal outcome under pay regulations
    Asia-Pacific Journal of Accounting & Economics, 2016, 23, (4), 373-399 View citations (10)

2015

26. Political ranks, incentives and firm performance
    China Journal of Accounting Studies, 2015, 3, (2), 87-108

2014

27. Accounting conservatism, and bank loan contracts: Evidence from China
    China Journal of Accounting Studies, 2014, 2, (3), 200-227 View citations (1)
28. External auditor types and the cost stickiness of listed companies
    China Journal of Accounting Studies, 2014, 2, (4), 294-322 View citations (2)

2013

29. Wage and Accounting Conservatism: Evidence from China
    China Journal of Accounting Studies, 2013, 1, (1), 32-46 View citations (2)