Shangkun Liang
Personal Details
First Name: | Shangkun |
Middle Name: | |
Last Name: | Liang |
Suffix: | |
RePEc Short-ID: | pli1115 |
[This author has chosen not to make the email address public] | |
Terminal Degree: | 2013 School of Business; Nanjing University (from RePEc Genealogy) |
Affiliation
Central University of Finance and Economics (CUFE)
Beijing, Chinahttp://www.cufe.edu.cn/
RePEc:edi:cufeccn (more details at EDIRC)
Research output
Jump to: ArticlesArticles
- Shangkun Liang & Weizhi Xue & Dan Yang, 2024. "Can government supervision alleviate the deviation of enterprises from the real economy to the financial sector: Evidence from China," Economics and Politics, Wiley Blackwell, vol. 36(2), pages 989-1019, July.
- Shangkun Liang & Weizhi Xue & Nan Lin, 2024. "Government audit supervision and enterprise mergers and acquisitions," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 12(1), pages 25-46, January.
- Liang, Shangkun & Niu, Yuhao & Xin, Fu & Jiang, Lixian, 2024. "CEO foreign experience and corporate financial investment," International Review of Economics & Finance, Elsevier, vol. 93(PA), pages 929-946.
- Zhao, Gang & Liang, Shangkun & Zhang, Jindan & Zhang, Joseph H., 2024. "High-Speed Rail Launch: A Natural Experiment on Geographic Location and Cash Dividends," Pacific-Basin Finance Journal, Elsevier, vol. 83(C).
- Cui, Huijie & Liang, Shangkun & Xu, Canyu & Junli, Yu, 2024. "Robots and analyst forecast precision: Evidence from Chinese manufacturing," International Review of Financial Analysis, Elsevier, vol. 94(C).
- Dong Chen & Limin Cheng & Rui Fan & Shangkun Liang, 2023. "Payroll tax shields and wage stickiness:evidence from China’s 2008 corporate income tax law," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 30(5), pages 1204-1225, September.
- Song, Jie & Liang, Shangkun & Zhen, Yuhan, 2023. "Does CEO-auditor dialect sharing affect stock price crash risk? Evidence from China," Finance Research Letters, Elsevier, vol. 57(C).
- Liang, Shangkun & Niu, Yuhao & Yang, Dan & Liu, Xuejuan, 2023. "Dividend payouts under a societal crisis: Financial constraints or signaling?," International Review of Financial Analysis, Elsevier, vol. 88(C).
- Huan Dou & Sheng Fan & Shangkun Liang, 2023. "Group Finance Companies and Dynamic Adjustment of Capital Structure of Related Listed Companies," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 11(2), pages 399-422, April.
- Shangkun Liang & Qing Dong & Shuwei Sun, 2022. "State-owned asset management reform and corporate cash holdings: study on central enterprise income distribution policy," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 10(3), pages 323-344, July.
- Shangkun Liang & Fu Xin & Junli Yu & Gang Zhao, 2022. "Local government turnover and capital structure: evidence from China," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 31(1), pages 131-152, November.
- ZHAO Tao & ZHANG Zhi & LIANG Shangkun, 2022. "Digital Economy, Entrepreneurship, and High-Quality Economic Development: Empirical Evidence from Urban China," Frontiers of Economics in China-Selected Publications from Chinese Universities, Higher Education Press, vol. 17(3), pages 393-426, September.
- Fu Xin & Jie Zhang & Yue Guo & Shangkun Liang, 2022. "Banking structure change and corporate innovation: evidence from Chinese city‐branch data," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(S1), pages 2057-2084, April.
- Shangkun Liang & Yanfeng Jiang & Junli Yu & Wei Xu, 2021. "Large shareholders’ tunneling and stock price crash risk," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 9(4), pages 469-489, October.
- Shangkun Liang & Xiangqin Qi & Fu Xin & Jingwen Zhan, 2021. "Pyramidal Ownership Structure and Firms’ Audit Fees," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 57(9), pages 2447-2477, July.
- Xin Jin & Shangkun Liang & Junli Yu, 2021. "Management geographical proximity and stock price crash risk," China Finance Review International, Emerald Group Publishing Limited, vol. 12(4), pages 601-622, October.
- Yang Han & Xi Wu & Shangkun Liang, 2021. "Killing two birds with one stone? Auditor choice in merger & acquisitions and subsequent auditor assurance quality," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 9(1), pages 1-23, January.
- Zhiying Hu & Menglu Tong & Shangkun Liang, 2020. "Anti-takeover provisions and executive excess compensation: evidence from China," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 8(3), pages 380-409, July.
- Wang, Yanan & Liang, Shangkun & Kong, Dongmin & Wang, Qin, 2019. "High-speed rail, small city, and cost of debt: Firm-level evidence," Pacific-Basin Finance Journal, Elsevier, vol. 57(C).
- Shangkun Liang & Dong Chen & Bin Fu & Kun Fang, 2017. "Independent directors’ board networks and accounting conservatism," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 5(2), pages 173-195, April.
- Gang Zhao & Shangkun Liang & Weixing Wang, 2017. "IPO excessive financing, managerial power, and private benefits: evidence from the IPO market in China," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 5(1), pages 73-99, January.
- Yi Quan & Sihai Li & Shangkun Liang, 2017. "Chasing political resources by listed companies: a perspective on hiring non-local independent directors from Beijing," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 5(3), pages 361-378, July.
- Junli Yu & Xin Jin & Shangkun Liang, 2017. "Does the geographical proximity between the chairman and the CEO affect internal control quality?," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 5(3), pages 344-360, July.
- Fu Xin & Shangkun Liang & Jiemin Dai & Xiaorong Du, 2017. "Do firms’ exports affect analysts’ forecast errors?," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 5(1), pages 123-150, January.
- Donghua Chen & Oliver Zhen Li & Shangkun Liang, 2016. "Perk consumption as a suboptimal outcome under pay regulations," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(4), pages 373-399, October.
- Shangkun Liang & Zhen Li & Donghua Chen & Shimin Chen, 2015. "Political ranks, incentives and firm performance," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 3(2), pages 87-108, April.
- Shangkun Liang & Dong Chen & Xiaoli Hu, 2014. "External auditor types and the cost stickiness of listed companies," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 2(4), pages 294-322, October.
- Gang Zhao & Shangkun Liang & Yutao Wang, 2014. "Accounting conservatism, and bank loan contracts: Evidence from China," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 2(3), pages 200-227, July.
- Yongjian Shen & Shangkun Liang & Donghua Chen, 2013. "Wage and Accounting Conservatism: Evidence from China," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 1(1), pages 32-46.
Citations
Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.Articles
- Liang, Shangkun & Niu, Yuhao & Yang, Dan & Liu, Xuejuan, 2023.
"Dividend payouts under a societal crisis: Financial constraints or signaling?,"
International Review of Financial Analysis, Elsevier, vol. 88(C).
Cited by:
- Sun, Yang & Zhang, Yu & Tang, Xinwei, 2024. "Collective asset management under corporate governance theory," Research in International Business and Finance, Elsevier, vol. 67(PB).
- Abdullah AlGhazali & Khamis Hamed Al-Yahyaee & Richard Fairchild & Yilmaz Guney, 2024. "What do dividend changes reveal? Theory and evidence from a unique environment," Review of Quantitative Finance and Accounting, Springer, vol. 62(2), pages 499-552, February.
- Shangkun Liang & Yanfeng Jiang & Junli Yu & Wei Xu, 2021.
"Large shareholders’ tunneling and stock price crash risk,"
China Journal of Accounting Studies, Taylor & Francis Journals, vol. 9(4), pages 469-489, October.
Cited by:
- Feng, Yuan & Mao, Yihuan & Cai, Jing & Xu, Nan, 2024. "Can board IT expertise improve corporate internal control?," Finance Research Letters, Elsevier, vol. 62(PA).
- Su, Shiwei & Jia, Songbo & Shi, Guangping, 2023. "Leverage adjustment behaviors and stock price crash risk," Finance Research Letters, Elsevier, vol. 56(C).
- Shangkun Liang & Xiangqin Qi & Fu Xin & Jingwen Zhan, 2021.
"Pyramidal Ownership Structure and Firms’ Audit Fees,"
Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 57(9), pages 2447-2477, July.
Cited by:
- Shah, Muhammad Hashim & Xiao, Zuoping & Abdullah,, 2023. "Internal pyramid structure, judicial efficiency, firm-level governance and dividend policy," International Review of Economics & Finance, Elsevier, vol. 83(C), pages 764-785.
- Xin Jin & Shangkun Liang & Junli Yu, 2021.
"Management geographical proximity and stock price crash risk,"
China Finance Review International, Emerald Group Publishing Limited, vol. 12(4), pages 601-622, October.
Cited by:
- Su, Shiwei & Jia, Songbo & Shi, Guangping, 2023. "Leverage adjustment behaviors and stock price crash risk," Finance Research Letters, Elsevier, vol. 56(C).
- Yang Han & Xi Wu & Shangkun Liang, 2021.
"Killing two birds with one stone? Auditor choice in merger & acquisitions and subsequent auditor assurance quality,"
China Journal of Accounting Studies, Taylor & Francis Journals, vol. 9(1), pages 1-23, January.
Cited by:
- Xia, Yanchun & Wong, Sonia & Xin, Qingquan, 2024. "Auditor choice in reverse mergers: Evidence from China," The British Accounting Review, Elsevier, vol. 56(2).
- Wang, Yanan & Liang, Shangkun & Kong, Dongmin & Wang, Qin, 2019.
"High-speed rail, small city, and cost of debt: Firm-level evidence,"
Pacific-Basin Finance Journal, Elsevier, vol. 57(C).
Cited by:
- Shuai Luo & Xinhua Yang & Qicheng Li, 2022. "The Impact of High-Speed Rail and Central Cities on Enterprise Financing Costs," Sustainability, MDPI, vol. 14(15), pages 1-22, July.
- Tianjiao Zhao & Xiang Xiao & Qinghui Dai, 2021. "Transportation Infrastructure Construction and High-Quality Development of Enterprises: Evidence from the Quasi-Natural Experiment of High-Speed Railway Opening in China," Sustainability, MDPI, vol. 13(23), pages 1-23, December.
- Gan, Tian & Jiang, Yan & Wu, Xi & Zhang, Mingxin, 2023. "Oil price uncertainty and the cost of debt: Evidence from the Chinese bond market," Journal of Asian Economics, Elsevier, vol. 87(C).
- Xiong, Jiacai & Ouyang, Caiyue & Tong, Jamie Yixing & Zhang, Feida Frank, 2021. "Fraud commitment in a smaller world: Evidence from a natural experiment," Journal of Corporate Finance, Elsevier, vol. 70(C).
- Sun, Wenhao & Gao, Jijun & Jacoby, Gady & Wu, Zhenyu, 2024. "Access to capital and energy efficiency: How high-speed rail investments benefit high-tech firms," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 91(C).
- Ouyang, Caiyue & Xiong, Jiacai & Liu, Li & Yao, Jun, 2024. "Geographic proximity and trade credit: Evidence from a quasi-natural experiment," Journal of Corporate Finance, Elsevier, vol. 84(C).
- Liu, Mengsha & Jiang, Yan & Wei, Xiaokun & Ruan, Qingsong & Lv, Dayong, 2023. "Effect of high-speed rail on entrepreneurial activities: Evidence from China," Socio-Economic Planning Sciences, Elsevier, vol. 87(PA).
- Zhang, Weike & Tian, Xiaoli & Yu, Ao, 2020. "Is high-speed rail a catalyst for the fourth industrial revolution in China? Story of enhanced technology spillovers from venture capital," Technological Forecasting and Social Change, Elsevier, vol. 161(C).
- Ruan, Qingsong & Lv, Dayong & Wei, Xiaokun, 2024. "High-speed rail and local government financing cost: Evidence from China," Economic Modelling, Elsevier, vol. 131(C).
- Zhou, Zhengyi & Zhang, Anming, 2021. "High-speed rail and industrial developments: Evidence from house prices and city-level GDP in China," Transportation Research Part A: Policy and Practice, Elsevier, vol. 149(C), pages 98-113.
- Wu, Yizhong & Lee, Chien-Chiang & Lee, Chi-Chuan & Peng, Diyun, 2022. "Geographic proximity and corporate investment efficiency: Evidence from high-speed rail construction in China," Journal of Banking & Finance, Elsevier, vol. 140(C).
- Zhang, Xuezhi & Wu, Wenxin & Zhou, Zixun & Yuan, Lin, 2020. "Geographic proximity, information flows and corporate innovation: Evidence from the high-speed rail construction in China," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
- Huang, Can & Huang, Hung-Yi & Ho, Kung-Cheng, 2024. "Media coverage and stock liquidity: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 89(PA), pages 665-682.
- Hedy Jiaying Huang & Ahsan Habib & Sophia Li Sun & Ying Liu & Huiting Guo, 2021. "Financial reporting and corporate innovation: a review of the international literature," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5439-5499, December.
- Zhang, Anqi & Liu, Lihua & Liu, Guangqiang, 2020. "High-speed rail, tourist mobility, and firm value," Economic Modelling, Elsevier, vol. 90(C), pages 108-116.
- Xiao, Zumian & Wang, Shuhan & Zhang, Yepeng & Si, Deng-Kui, 2023. "Power of competition: Unraveling the impact of China's fair competition review system implementation on firm innovation," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 1561-1581.
- Kong, Dongmin & Liu, Lihua & Liu, Shasha, 2020. "Market information traveling on high-speed rails: The case of analyst forecasts," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
- Li, He & Lu, Juan & Guo, Feiyu, 2022. "High speed rail and corporate social responsibility performance: Analysis of intra-regional location and inter-regional spillover," Transport Policy, Elsevier, vol. 128(C), pages 65-75.
- Xu, Fei & Liu, Qian & Zheng, Xingdong & Cao, Luqi & Yang, Mian, 2022. "Research on the impact of China's high-speed rail opening on enterprise market power: Based on the perspective of market segmentation," Transport Policy, Elsevier, vol. 128(C), pages 121-137.
- Zhang, Fan & Zhang, Jiewei & Gao, Ya & Wang, Zhuquan, 2024. "How does optimizing the business environment affect the capital flows between northern and southern China? From the perspective of enterprises' location choice for out-of-town investment," International Review of Financial Analysis, Elsevier, vol. 94(C).
- Liu, Yurou, 2023. "Judicial independence and crash risk: Evidence from a natural experiment in China," Journal of Corporate Finance, Elsevier, vol. 83(C).
- Yi Quan & Sihai Li & Shangkun Liang, 2017.
"Chasing political resources by listed companies: a perspective on hiring non-local independent directors from Beijing,"
China Journal of Accounting Studies, Taylor & Francis Journals, vol. 5(3), pages 361-378, July.
Cited by:
- Zeng, Yanni & Liu, Mengna & Ding, Ashley & Xu, Rui & Zhang, Hao, 2023. "Cultural similarity of non-local independent directors and financial reporting quality," International Review of Financial Analysis, Elsevier, vol. 90(C).
- Donghua Chen & Oliver Zhen Li & Shangkun Liang, 2016.
"Perk consumption as a suboptimal outcome under pay regulations,"
Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 23(4), pages 373-399, October.
Cited by:
- Li, Bin & Yao, Yao & Shahab, Yasir & Li, Hai-Xia & Ntim, Collins G., 2020. "Parent-subsidiary dispersion and executive excess perks consumption," International Review of Financial Analysis, Elsevier, vol. 70(C).
- Liu, Lihua & Shu, Haicheng, 2022. "Mandatory dividend policy and perk consumption: Evidence from state-owned business groups in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
- Yang, Ziying & Wang, Bo & Huang, Li, 2024. "Eat, drink, entertain, travel? The impact of air pollution on excess perks — natural experiment evidence from COVID-19," Finance Research Letters, Elsevier, vol. 62(PA).
- Zhang, Jian & Yuan, Yue & Zhang, Yinge & Xu, Jian, 2022. "Public attention and executive perks: Evidence from China," Finance Research Letters, Elsevier, vol. 48(C).
- Xiaoyi Ren & Xing Liu & Zongtao Tian, 2020. "Excess perks in SOEs: evidence from China," Asian-Pacific Economic Literature, The Crawford School, The Australian National University, vol. 34(2), pages 152-165, November.
- Hanming Fang & Zhe Li & Nianhang Xu & Hongjun Yan, 2023. "Firms and Local Governments: Relationship Building during Political Turnovers," Review of Finance, European Finance Association, vol. 27(2), pages 739-762.
- Wu, Jinghua & Liang, Yanping & Liu, Wei, 2024. "The dark side of corporate digital transformation: Evidence from excess perk consumption of executives," Finance Research Letters, Elsevier, vol. 61(C).
- Ping Wang & Hua Bu & Huaping Sun, 2021. "The Impact of On-the-Job Consumption on the Sustainable Development of Enterprises," Sustainability, MDPI, vol. 13(23), pages 1-18, December.
- Meng Lyu & Xiaojie Christine Sun & Bing Wang, 2023. "Chief Audit Executive as Supervisory Board Member and Executive Compensation Contracts," Abacus, Accounting Foundation, University of Sydney, vol. 59(1), pages 258-299, March.
- Shangkun Liang & Dong Chen & Xiaoli Hu, 2014.
"External auditor types and the cost stickiness of listed companies,"
China Journal of Accounting Studies, Taylor & Francis Journals, vol. 2(4), pages 294-322, October.
Cited by:
- Naoum, Vasilios-Christos & Ntounis, Dimitrios & Papanastasopoulos, Georgios & Vlismas, Orestes, 2023. "Asymmetric cost behavior: Theory, meta-analysis, and implications," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 53(C).
- Yongjian Shen & Shangkun Liang & Donghua Chen, 2013.
"Wage and Accounting Conservatism: Evidence from China,"
China Journal of Accounting Studies, Taylor & Francis Journals, vol. 1(1), pages 32-46.
Cited by:
- Yu, Zhen & Luo, Juncheng & Fan, Jinqi, 2024. "Bank loan approval standards and firms’ accounting conservatism: Evidence from China," Research in International Business and Finance, Elsevier, vol. 67(PB).
- Dou, Huan & Pang, Xinyuan & Ke, Huan & Liu, Yuanyuan, 2024. "Pain or gain? The effects of transportation infrastructure on labor costs in China 1," International Review of Economics & Finance, Elsevier, vol. 91(C), pages 413-431.
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