Department of Accounting
Liu Xing
Mon, Nov 13 2017 01:57 AM  click:

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Name       : Liu Xing

Department : Department of Accounting

Title      : Professor

Degree     : Ph.D.

Phone      : 86-23-65111834

Email      : liuxing@cqu.edu.cn

Positions

Professor, School of Economics and Business Administration, Chongqing University, China, 2017-present;

Dean/Professor, School of Economics and Business Administration, Chongqing University, China, 2005—2017;

Vice Dean/Professor, School of Economics and Business Administration, Chongqing University, China, 1997—2005;

Director of Accounting Department/Professor, School of Economics and Business Administration, Chongqing University, China, 1993—1997.

 

Academic positions:
Distinguished Professor under “Chongqing Scholar Program”;
Member,the First Academic Technology Leaders of Chongqing;
Member, China National MBA Education Supervisor Committee;
Member, the 7th Subject Consultative Group of Academic Degrees Committee of the State Council;
Member, Assessment Panel of National Social Science Fund Committee;
Member, Assessment Panel of National Natural Science Fund Committee;
Member, Business Administration (Accounting) Professional Teaching Steering Committee
Of National Education Department;
Expert, Fudan Premium Fund of Management;
Executive Director, Chinese Research Council of Modern Management;
Director,Chinese Society of Technology Economics;
Former President, China Accounting Society Education Branch;
Vice Director, the International Academic Exchange Commission of China Accounting Society;
Executive Director, China Business Research Society;
Executive Director, Chinese Society of Optimization, Overall Planning and Economic Mathematics;
Member of Advisory Board, Asian Pacific Conference on International Accounting Issues.

 

Education:
1979—1983: Bachelor Degree, Department of Computing and Atomization, Chongqing University, Chongqing, China;
1987—1990: Master Degree, China-Canada joint master program ,College of Management, Xian Jiaotong University, Xian, China;
1994—1997: PhD of Technological Economics and Management, Chongqing University, Chongqing, China.

 

Research Interests:
(1) Corporate Finance and Corporate Governance;
(2) Capital Market and Accounting Issues;

 

Papers:

(1) Excess Control of Family Board Seats and Stock Price Crash Risk -- Based on the Perspective of Related Transactions, Chinese Journal of Management Science, 2021; 

(2) Does the Preference of Family Board Seats Allocation Influence Corporate Investment Efficiency, Nankai Business Review International, 2021;    

(3) Supplier (Customer) Concentration and Company Information Disclosure Violation, Nankai Business Review, 2021;    

(4) Does Analyst Following Affect Issuer Credit Rating? Evidence from Credit Bond Market in China, Finance and Trade Research, 2021;    

(5) As Expected or Contrary to What One Wishes:Can Government R&D Subsidies Jointly Leverage External and Internal Funds of Enterprises to Assist R&D?—Empirical Evidence from China, European Journal of International Management, 2020;    

(6) Does the Pay Limit Affect the Investment Efficiency of Central Enterprises?——Empirical Evidence Based on the Compensation Reform Program, Accounting Research, 2020;    

(7) Does the Preference of Family Board Seats Allocation Influence Corporate Investment Efficiency, Nankai Business Review, 2020;    

(8) Can the Exit Threat of Stable Institutional Investors Curb Over-Investment of State-Owned Enterprises?, Modern Finance and Economics: Journal of Tianjin University of Finance and Economics, 2020;    

(9) Uncertainty Impacts and Investment Dynamics: A Quasi-natural Experiment from China's Supply-Side Structural Reform, Journal of Finance and Economics,2019;    (10) The Influence of the Party Organization's Intervention on the Social Responsibility Input of Private Enterprises -- Based on the Analysis of the Survey Data of Private Enterprises, Soft Science, 2019;    

(11) The Influence of Ownership Structure Diversification on Enterprise Investment Structure in Mixed Ownership Reform, Reform of Economic System, 2019;    

(12) Uncovering the Veil of Uncertainty in the Field of Accounting - Comment on "Information Disclosure of Contingencies and its Economic Consequences: Theory and Empirical study", Finance and Accounting Monthly, 2019;    

(13) Re-Examination of Disinterested Regulation on Cash Dividends in Chinese Listed Companies--A Perspective of the Motivation for Cash Dividend Unsmoothing, Finance Forum, 2019;    

(14) Quality of information disclosure, property rights, and bank loans: A bank heterogeneity perspective, CHINA JOURNAL OF ACCOUNTING RESEARCH, 2019;    

(15) Do Cash Dividend Commitment Play a Corporate Governance Role? A Natural Experiment Based on the 3rd Decree of China Securities Regulatory Commission, China Accounting Review, 2018;    

(16) A Phase Field Variational Model Joint Sobolev Gradient for Saliency Detection, Acta Electronica Sinica, 2018;    

(17) Is Forward-Looking Monetary Policy Effective——Evidence from Balance Sheets of Listed Companies in China, Economic Theory and Business Management, 2018;    (18) The CSRC Punishment, Analyst Following and Corporate Bank Debt Financing - Empirical Evidence from Information Disclosure Violations, Accounting Research, 2018;  

(19) Financial equity connection and the cash holdings of listed companies:An empirical analysis based on the fluctuations of monetary policy, Jonrnal of Industrial Engineering and Engineering Management, 2018;    

(20) Pyramidal Control, Political Promotion Incentives and Local SOEs' Tax Avoidance Behavior, Modern Economic Science, 2017;    

(21) Does Cash Dividend Unsmoothing Influence Investors' Behavior Preference in China?, Economic Research Journal, 2017;    

(22) Government Intervention, Transferences of Corporate Control and Investment Efficiency——Analysis based on Heckman Two-stage Model, Technoeconomics & Management Research, 2017;    

(23) Can the Changes in Exchange Rates have Spillover Effects on the Real Estate Price's Fluctuations?: Evidence from China's Real Estate Market 1997-2015, Chinese Journal of Management Science, 2017;    

(24) Financial Relationship,Financing Advantages and Investment Efficiency:An Empirical Study Based on the Mediating Effect of External Financing, Financial Economics Research, 2017;    

(25) The Influence of Enterprise's Growth Ability on the Innovation Premium:Empirical Evidence from GEM Listed Companies, Value Engineering,2017;    

(26) Does Religion Matter to Corporate Social Responsibility? Evidence from China?,Business Ethics: A European Review,2016;
(27) Does Religion Matter to Corruption? Evidence from China ,China Economic Review,2016;
(28) Returning to A shares Really Ease the Corporate Financing Constraints? - based on the Analysis to the cash - flow sensitivity, Management Review,2016;
(29) Equity Incentive, Agency Conflict and the Dividend Stability -- Based on the Perspective of Rent Seeking, East China Economic Management,2016;
(30) Bank Equity Connections, Intellectual Property Protection and Enterprise Innovation – A Bank Ownership Perspective, China Journal of Accounting Research, May, 2016;
(31) Theoretical Framework of Dividend Stability of Listed Companies in China -- Based on the Domestic and Abroad Analysis and Summary of the Research on the Frontier of Dividend Stability, Accounting Research, April,2016;
(32) The Behavior of Management Ability, Authority and Corporate Tax Avoidance,Finance and Trade Economics,April,2016;
(33) Bank Equity Association, Banking Competition and Private Enterprise Financing Constraints,Chinese Journal of Management Science,December,2015;
(34) The Fiscal Stimulus, the Fluctuation of Faith and the Over-investment of Enterprises: An Empirical Study Based on the Perspective of Managers,Journal of Finance and Economics,November,2015;
(35) Bank Competition, Ultimate Control and Debt Allocation Structure,Accounting Research,October,2015;
(36) The Information Disclosure of Internal Controls Defects and the Corporate Investment Efficiency -- Based on the Empirical Research of China Listed Companies,Nankai Business Review,October,2015;
(37) Monetary Policy, Re-financing Regulation and Cash Dividend Distribution,China Accounting Review,September,2015;
(38) The Optimal Cash Holdings Research Based on the Value of the Capital Supply Chain,Chinese Journal of Management Science,August,2015;
(39) Credit Discrimination, Financial Development and the Loan Term Structure of Private Enterprises,Accounting Research,April,2015;
(40) Monetary policy and dynamic adjustment of corporate investment: a policy transmission channel perspective,China Journal of Accounting Research,April,2015;
(41) The Ultimate Control Agent, the Separation Model of two Rights and the Private Interests,Systems Engineering-theory & Practice,January,2015;
(42) Regional Disparity, Enterprise Investment and the equality of Economy Growth. Economic Research Journal, March, 2014;
(43) Measuring the Operational Risk of Chinese Commercial Banks Using the Semi Linear Credibility Model, Journal of Operational Risk, June, 2013;
(44) Decentralization Reform、Payment Regulation and High-ranking Officials Corruption, Management World, March, 2013;
(45) Ultimate Control, Capital Allocation, and Investment Performance, Journal of Management Sciences in China, March, 2013;
(46) Finance-Based Scheduling for Construction Project in China with Improved Genetic Algorithms, Journal of Convergence Information Technology, October, 2012;
(47) Large Shareholders’ Motive of Private Benefits of Control, Grow Options and Investment Timing Decision, Journal of Management Sciences in China, July,2012;
(48) Government Intervention, Capital Allocation and Structure Efficiency, Journal of Management Sciences in China, April,2011;
(49) The Relationship between the Network Externalities of Complementary Modularity, Key Engineering Materials, July, 2011;
(50) Payment Problems, Cash Flow and Profitability of Construction Project: A System Dynamics Model, International Conference on Civil and Environmental Engineering, September, 2011;
(51) Ownership Concentration, Allocation of Control Rights and Inefficient Investment in Firms: Monitoring or Colluding among Multiple Large Shareholders? Journal of Management Sciences in China, December, 2011;
(52) A Study of the Cost Efficiency and Profit Efficiency of China’s Listed Commercial Banks, Contemporary Finance & Economics, March, 2010;
(53) Large Shareholder Control, Government Control Level and Value Creating, Accounting Research, January 2010;
(54) Decision Usefulness of Fair Value: from the Economic Perspective Analysis, Accounting Research, August, 2010;
(55) Large Shareholder Control、Government Control of the Hierarchy and Creation of Corporate Value, Accounting Research, January,2010;
(56) Study on Inefficiency Investment in Corporate Based on Private Benefits of Control, Chinese Journal of Management Science, May, 2009;
(57) Real Option Analysis on Impacts of Debt Agency Conflicts on Corporate Investment Decisions, Journal of Industrial Engineering and Engineering Management, February , 2009;
(58) Determinants of Corporate Effective Tax Rates:Evidence from Listed Companies in China, the Chinese Economy, June, 2007;
(59) Auditor Alteration, Earnings Manipulation and Auditor Independence: Evidence from listed Companies in A Share Market of China. Management World, September, 2007;
(60) The Empirical Analysis of China’s Listed Companies: the relationship between their Price of Rights and the Secondary Market of VaR, Management World, June, 2006;
(61) Does Non-audit Service Impact the Independence of CPA? ---Empirical Data from China Securities Market. Accounting Research, July, 2006;
(62) Corporate Dividend Policy in China under Managerial Entrenchment, Global Business and Finance Review, October, 2005;
(63) Empirical study on overconfidence of the senior management and their investment strategies at PLC in China, Management Science of China, October, 2005;
(64) An Empirical Study on the Status of Environment Information Release and Impact Factors of Listed Companies in China, Management World, November,2005;
(65) Empirical Study on Financing Tactics of PLC in China. Accounting Research. June, 2004;
(66) Research on the marketing responses of automatic changes on accounting policy, Economical Science, April, 2004;
(67) Empirical Study on Regional Foreign Loans Dimensions, Financing Research, April, 2003;
(68) New Trends of Financial Management Pattern in Chinese Group Companies, China-USA Business Review, April, 2003;
(69) Forecasting and Analysis of Grizzle System on Stock Rate Exponent, Research of Quantitative Economics and Technological Economics, August, 2003;
(70) An Empirical Study on the Signaling Effect of Dividend Policy in Shanghai Stock Market, Chinese Journal of Management Science, June, 1999;
(71) An Amplification of the Evaluation Method with Grey Correlation Degree in Relevant Factors of Dividend Policies, Systems Engineering-theory & Practice , September, 1998.

 

Monographs and Teaching Book:
Financial Management, Beijing University Press, 2008;
The Control and Prevention Mechanism of China Local Financial Risks, China Financial and Economic Press, 2006;
A New Perspective of Dividend Decision Making,Chongqing University Press,1999.

 

Grants and Awards:
(1)Research Grants:
1. NNSF project: Study on Institutional Environment, Choice of Corporate Finance Policy and Dynamic Evolvement;
2. NNSF project: Research on Capital Investment and Allocation Efficiency under Property Control;
3. NNSF project: Research on Capital Allocation Behavior of Chinese Public Firms under Large Shareholders Control;
4. NNSF project: Research on Optimization Theory of Capital Structure and Selection Mechanism under Asymmetry Information;
5. NNSF project: Research on Non-rational Investment Behavior of Listed Companies in China;
6. NNSF project: Research on the Theory of Investment Behavior Optimization under the Operational Structure of Modernized Companies;
7. Key Project Sponsored by Chongqing Science and Technology Committee’s Soft Research plan: Research on Executives’ Compensation & Incentive Problem and Solution for Chongqing State-Owned Enterprises.

(2)Awards:
Research Awards
1. Research on the Problems and Tactics of Salary Incentives of State-owned Enterprise in Chongqing, the Third Prize, Chongqing Development and Research Prize, 2015;
2. Research on exchange rate risk and avoid risk in international trade, the Third Prize, Reward of the Eighth Social Science Excellence Research in Chongqing, 2014;
3. An Empirical Study on Private Benefits of Control in Chongqing Listed Companies, the Second Prize, Reward of the Social Science Excellence Research in Chongqing, 2011;
4. China Regional Financial Risks and its Control and Precaution, the First Prize, Reward of the Sixth Social Science Excellence Research in Chongqing, 2008;
5. Investment Growth in Chongqing and Optimization of its Structure, the Third Prize, Chongqing Development and Research Prize, 2006;
6. Analysis of Causes of Profit Control PLC under Unsymmetrical Information, Reward of National Natural Science Foundation Excellence Research, 2004;
7. Research on the Model of Alerting on Regional Global Income and Expenses Risk in Chongqing, the Third Prize, Reward of Social Science Excellence Research in Chongqing, 2003;
8. Research on Local Government Debt Risk Early Warning System, the First Prize, Reward of Chongqing Financial Research,2002;
9. New Theory on Dividend Decision, the Third Prize, Chongqing Outstanding Science Research Achievements, 2001.

 

Teaching Awards:
Enhance Innovative Practice Education and Cultivate Talented Undergraduate of High Quality, the Second Prize, Teaching Achievements Prize in Chonqing, 2013.

 

Teaching:
BA Program:
Freshman Seminar, 2 terms, 32 teaching hours
The Research Front of Accounting, 1 term, 32 teaching hours
EMBA Program
Corporate Finance, 4 terms, 128 teaching hours
Ph.D. Program
Modern Investment Theory and Method, 5 terms, 150 teaching hours
Advanced Financial Theory and Method, 1 term, 32 teaching hours
Advanced Corporate Finance, 4 terms, 126 teaching hours

 

Activities:
Chief Editor: China Accounting Review;
Associate Editor: China Management Magazine (academic version);
Regional Editor: Journal of Financial Studies
Member of Editorial Board: China Journal of Accounting Research, China Accounting and Finance Review, Journal of Financial Research, Chinese Journal of Management, Technology Economics, Nan Kai Business Review,Journal of Systems Engineering, Reform, Accounting and Finance, Journal of Financial Studies, Transnational Corporations Review
Invited Referees: Economic Research Journal, Management World, China Economic Quarterly, Journal of Management Science in China, Accounting Research.

 

Selected Academic Activities:
2011 Annual Academic Conference of Accounting Society of China;
2012 Annual Academic Conference of Accounting Society of China;
2013 Annual Academic Conference of Accounting Society of China;
International Summit on Case Sharing in China (2013);
The 8th (2013) Chinese Academy of Management Annual Conference;
The 12th International Symposium on Empirical Accounting Research in China (2013);
CJAR Summer Research Workshop 2014;
Mergers and Acquisitions Forums 2014;
2014 China Finance and Accounting Conference.

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