Tax Accounting, Tax and Corporate Finance, Capital Market Finance and Accounting
Undergraduate: Intermediate Financial Accounting; Fundamental Accounting Principles
Postgraduate: China’s Tax System and Corporate Tax Planning; Standards for Writing Academic Papers
PhD: Selective Reading of Classical Literature; Empirical Accounting Paper Writing and Submission
Papers:
1. YE Kang-tao, LIU Hang, Tax Collection and Management, Income Tax Costs, and Earnings Management, Journal of Management World, 2011(05)
2. YE Kang-tao, LIU Hang, State Ownership and Firm Performance - A Revisit, Frontiers of Business Research in China, 2012, 6(2)
3. LIU Hang, YE Kang-tao, Book – Tax Differences and Compensation Contract, China Accounting Review, 2012, 10(02)
4. LI Xiao-rong, LIU Hang, CEO vs. CFO: Gender and the Risk of Stock Price Collapse, The Journal of World Economy, 2012(12)
5. LIU Hang, LI Xiao-rong, Pyramid Structure, Tax Burden, and Corporate Value: Evidence Based on Local State-Owned Enterprises, Journal of Management World, 2012(08)
6. LIU Hang, YE Kang-tao, Does Corporate Tax Avoidance Affect Investment Efficiency? Accounting Research, 2013(06)
7. LI Xiao-rong, LIU Hang, FU Dai-guo, CFO Gender, Cash Holdings, and the Value of Cash Holdings: Evidence from China, Business and Management Journal, 2013(12)
8. LIU Hang, YE Kang-tao, Financial Development, Property Rights, and Corporate Tax Burden, Journal of Management World, 2014(03)
9. YE Kang-tao, LIU Hang, Corporate Tax Avoidance and Internal Agency Costs, Journal of Financial Research, 2014(09)
10. LIU Hang, ZHANG Yi-xin, GAO Sheng-hao, Dividend Tax and Capital Structure: Evidence from China, Accounting Research, 2015(10)
11. LIU Hang, LI Xiao-rong, Decentralization and Corporate Fraud: Evidence from State-Owned Listed Enterprises, Accounting Research, 2016(04)
12. LIU Hang, JIAN Lei, LIANG Juan, House Prices, Collateral Value and Corporate Risk-Taking, Journal of Financial Research, 2016(03)
13. LIU Hang, Does Business Strategy Impact a Firm’s Earnings Property? An Investigation from the Perspective of Accounting Conservatism, Nankai Business Review, 2016(04)
14. LIU Hang, LIANG Juan, JIAN Lei, Do Controlling Persons’ Foreign Residency Rights Induce Private Firms to Avoid More Taxes? Journal of Finance and Economics, 2016(09)
15. LIU Hang, A New Measure of Government Intervention: Perspective from the Ultimate Controller’s Portfolio, Journal of Financial Research, 2016(09)
16. Oliver Zhen Li, Hang Liu, Chenkai Ni, Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China, Journal of Business Finance and Accounting, 2017, 44(5&6)
17. Oliver Zhen Li, Hang Liu, Chenkai Ni, Kangtao Ye, Individual Investors’ Dividend Tax and Corporate Payout Policies, Journal of Financial and Quantitative Analysis, 2017, 52(3)
18. LIU Hang, ZHAO Jian-yu, YE Kang-tao, Tax Avoidance of Enterprises, Debt Financing and Sources of Debt Financing: A Breakpoint Regression Analysis Based on the Reform of Income Tax Collection and Management System, Journal of Management World, 2017(10)
19. LIU Hang, LV Chang-jiang, Strategic Effect of Tax Avoidance: The Causal Impact of Tax Avoidance on Firms” Product Market Performance, Journal of Financial Research, 2018(07)
20. LIU Hang, YE Kang-tao, The Effect of Value-Added Tax Rate on Firm Value: Evidence from the Reaction of Stock Market, Journal of Management World, 2018(11)
21. LIU Hang, YE Kang-tao, LU Zheng-fei, Accelerated Depreciation Policy and Firm Investment – Evidence from a Quasi-Natural Experiment in China, China Economic Quarterly, 2019(01)
22. Yunsen Chen, Jianqiao Huang, Hang Liu, Weimin Wang, “Regional Favoritism and Tax Avoidance: Evidence from China”, Accounting & Finance, 2019, 58(5)
23. LIU Hang, GAO Shu-ya, Informal Competition and Demand for Audit – An Empirical Study Based on Unlisted Private Enterprises, Auditing Research, 2019(06)
24. LIU Hang, ZHAO Jian-yu, Tax Incentive and Firm Innovation – Evidence from China’s Value-Added Tax Reform, Accounting Research, 2019(09)
25. LIU Hang, ZHAO Xiao-yang, Does Increasing the Minimum Wage Induce Tax Avoidance? Economic Research Journal, 2019(10)
26. LIU Hang, YANG Song-yan, State Ownership and Earnings Management Based on Income Tax Expense, Business and Management Journal, 2021(02)
27. LIU Hang, CHEN Che, Effect of the Backward Movement of Excise Tax Collection on Enterprises: Initial Evidence from the Stock Market, Economic Research Journal, 2021(03)
28. Hang Liu, Jin-hui Luo, Xin Wang, “Do Controlling Shareholders Expropriate Employees? Evidence from Workplace Fatalities in China”, Pacific-Basin Finance Journal, 2021, 69(October)
29. Hang Liu, “Does Strengthening Large Shareholders’ Cash Flow Rights Reduce Their Expropriation Motivation? Evidence from China’s Dividend Tax Reforms”, China Journal of Accounting Research, 2021, 14(4)
30. LIU Hang, ZHAO Xiao-yang, Whose Income Tax Information Quality is Higher? State-Owned Enterprises or Non-State-Owned Enterprises, Accounting Research,2021(12)
31. LIU Hang, ZHAO Xiao-yang, The Real Effect of Tax Policy Uncertainty: The Case of Corporate Investment, Contemporary Accounting Review, 2021(04)
32. Oliver Zhen Li, Hang Liu, Chenkai Ni, “Dividend Taxes, Investor Horizon, and Idiosyncratic Volatility”, The Accounting Review, 2021, 96(3)
33. Hang Liu, Yichao Zhao, “Cannot Investors Really Price the Book-Tax Differences Correctly? Evidence from Accelerated Depreciation Policies”, China Journal of Accounting Studies, 2022, 10(3)
34. LIU Hang, WANG Xin, ZHAO Yi-chao, The Estimated Error of Current Income Tax Expense Based on Statement Data under China Accounting Standards and Its Impact, Journal of Management World, 2022(11)
35. Hang Liu, Yitong Zhao, “Spillover Effects of VAT Self-enforcement Properties: Evidence based on the Replacement of Business Tax with VAT Reform”, China Journal of Accounting Research, 2023, 16(01)
36. Chen Lin, Hang Liu, Chenkai Ni, Bohui Zhang, “State Controlling Shareholders and Payout Policy”, Journal of Financial and Quantitative Analysis, Forthcoming.
Research Grants:
1. Research on Several Basic Issues of Enterprise Tax Avoidance Indicators under the Background of Chinese System (Project No. 72272025), The National Natural Science Foundation of China, Presider, 2022
2. Higher Education Innovation Talent Support Program of Liaoning Province (Project No. WR2018018), Presider, 2018
3. The Unexpected Effect of the Budget System for State owned Capital Operation: Theoretical Analysis and Empirical Testing (Project No. 71772029), The National Natural Science Foundation of China, Presider, 2017
4. Investor Tax Burden, Corporate Behavior, and Equity Asset Value: A Study Taking Dividend and Dividend Differentiation Personal Income Tax Policy as an Opportunity (Project No. 71402017), Youth Science Foundation of the National Natural Science Foundation of China, Presider, 2014
5. Excellent Talent Support Program of Liaoning Province (Project No. WJQ201403), Presider, 2014
6. Accounting - Tax Differences and Earnings Management (Project No. 71072145), National Natural Science Foundation of China, Presider, 2010
1. National High-End Accounting Talent (Academic), 2022
2. Selected into the National Youth Talent Plan, 2021
3. "LiaoNing Revitalization Talents Program" Youth Top Talents of Liaoning Province, 2021
4. The 17th Young Teacher Award in Higher Education Institutions by Huo Yingdong Education Foundation, 2020
5. Hundred Level for Liaoning BaiQianWan Talents Program, 2020
6. Thousand level for Liaoning BaiQianWan Talents Program, 2018
7. The First Batch of "Xinghai Young Scholars" from Dongbei University of Finance and Economics, P.R. China, 2017
8. Outstanding Graduates, Renmin University of China, P.R. China, 2013
9. National Scholarship for Doctoral Students, 2012
10. Huawei Scholarship, Business School, Renmin University of China, P.R. China, 2012
11. Professor Yan Dawu Scholarship, Business School, Renmin University of China, P.R. China, 2011
12. First Class Doctoral Scholarship, Business School, Renmin University of China, P.R. China, 2010-2012
13. "Evaluation of China's R&D Deduction Policy: From the Perspective of Micro Enterprise R&D Deduction Data”, First Prize for Excellent Essay Solicitation at the 2022 Academic Symposium on Financial Theory Frontiers, 2022
14. "The Spillover Effect of Value Added Tax Supervision Attribute: Based on Empirical Evidence of 'Replacing Business Tax with VAT'", Summer Research Workshop of China Journal of Accounting Research Best Paper Award, 2022
15. "The Impact of Value Added Tax Rate on Enterprise Value: Evidence from Stock Market Reaction", Second Prize for Achievement Award of 8th Philosophy and Social Science Award of Liaoning Province, 2021
16. "Does the Strategic Type of Enterprises Affect the Earnings Characteristics -- A Study from the Perspective of Accounting robustness", Third Prize for Achievement Award of 7th Philosophy and Social Science Award of Liaoning Province, 2021
17. "Will Corporate Tax Avoidance Activities Affect Investment Efficiency?", Third Prize for Achievement Award of 6th Philosophy and Social Science Award of Liaoning Province, 2018
18. "Financial Development, Property Rights, and Corporate Tax Burden", Second Prize for Excellent Accounting Paper of the Chinese Accounting Society in 2014 of Ministry of Finance of P.R. China, 2015
