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  • Nan Liu, Ph.D

  • Assitant Professor
  • Ph.D., Accounting, Georgia State University
  • Fields:Financial accounting, Earnings management, Firm’s payout policy, Social capital.
  • Office Phone Number:86-755-2603-3873
  • Office Room:662
  • Email:nanliu@phbs.pku.edu.cn
Research Fields:
Financial reporting, Earnings benchmarks, Earnings smoothing, Dividend policy, Repurchase policy, Social capital.
 
Education:
Ph.D., Accounting, Georgia State University,
MPA., Georgia State University,
B.A., Economics, Shandong Economic University,
 
Working Experience:
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,  
Publications:
Liu, N., Espahbodi, R. (2014). Does Dividend Policy Drive Earnings Smoothing?. Accounting Horizons. Forthcoming.
Liu, N., “The Role of Dividend Conservatism in Earnings Management,” Advances in Quantitative Analysis of Finance and Accounting, accepted.

Working Papers:
“Does Dividend Policy Drive Repurchases? An Empirical Study,” with Jamshid Mehran, Working paper.
 
“The Effects of the 2006 SEC Executive Compensation Disclosure Rules on Managerial Incentives,” with Reza Espahbodi, working paper.
 
“The Impact of Social Capital on Earnings Quality,” with Yu Chen, Working Paper.
 
 “How Investors React to the Format of Pro Forma Reconciliations in Earnings Announcements,” Working Paper.
 
“A Temporal Explanation of Earnings Kink,” Working paper.
Intermediate Accounting, Cost Accounting, Management Accounting