Hang Liu

Dongbei University of Finance and Economics

Dalian, 116025

China

SCHOLARLY PAPERS

5

DOWNLOADS

1,069

SSRN CITATIONS

7

CROSSREF CITATIONS

0

Scholarly Papers (5)

Controlling Shareholders’ Incentive and Corporate Tax Avoidance – A Natural Experiment in China

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 44 Posted: 27 Feb 2014 Last Revised: 12 Apr 2017
Oliver Zhen Li, Hang Liu and Chenkai Ni
National University of Singapore (NUS), Dongbei University of Finance and Economics and Fudan University
Downloads 450 (78,490)
Citation 1

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tax avoidance, split share structure reform, agency conflict, controlling shareholder

Controlling Shareholders’ Incentive and Corporate Tax Avoidance: A Natural Experiment in China

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 697-727, 2017
Number of pages: 31 Posted: 05 May 2017
Oliver Zhen Li, Hang Liu and Chenkai Ni
National University of Singapore (NUS), Dongbei University of Finance and Economics and Fudan University
Downloads 1 (813,984)
Citation 2
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tax avoidance, split share structure reform, agency conflict, controlling shareholder

2.

Individual Investors’ Dividend Tax and Corporate Payout Policies – Evidence from a Reform that Ties the Dividend Tax Rate to Share Holding Period

Number of pages: 43 Posted: 15 Apr 2014
National University of Singapore (NUS), Dongbei University of Finance and Economics, Fudan University and Renmin University of China - School of Business
Downloads 402 (90,372)
Citation 5

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individual investor, dividend tax, payout policy, agency cost

3.

State Controlling Shareholders and Payout Policy

Number of pages: 63 Posted: 11 Jun 2019 Last Revised: 02 Feb 2020
The University of Hong Kong - Faculty of Business and Economics, Dongbei University of Finance and Economics, Fudan University and The Chinese University of Hong Kong, Shenzhen
Downloads 164 (223,238)

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state ownership, minority shareholders, dividend, expropriation, business group

4.

Deleveraging, Tax and Corporate Policies

Number of pages: 46 Posted: 22 Apr 2021
City University of Hong Kong (CityUHK) - Faculty of Business, National University of Singapore (NUS), Dongbei University of Finance and Economics and Fudan University
Downloads 50 (469,116)

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deleveraging, marginal corporate tax rate, capital structure, investment, state ownership

5.

Regional Favoritism and Tax Avoidance: Evidence from China

Accounting & Finance, Vol. 58, Issue 5, pp. 1413-1443, 2019
Number of pages: 31 Posted: 07 Mar 2019
Central University of Finance and Economics (CUFE), Zhejiang University of Finance and Economics, Dongbei University of Finance and Economics and Saint Louis University
Downloads 2 (766,489)
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Regional favoritism, Tax avoidance, Political geography, Distributive politics