Liandong Zhang

Singapore Management University - School of Accountancy

Professor of Accounting

60 Stamford Road

Singapore 178900

Singapore

http://accountancy.smu.edu.sg/faculty/profile/150531/Liandong-ZHANG

SCHOLARLY PAPERS

21

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SSRN CITATIONS
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SSRN RANKINGS

Top 2,140

in Total Papers Citations

345

CROSSREF CITATIONS

263

Scholarly Papers (21)

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 65 Posted: 15 Dec 2009 Last Revised: 29 Nov 2013
Jeong-Bon Kim and Liandong Zhang
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 3,299 (4,324)
Citation 16

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accounting conservatism, crash risk, bad news hoarding, asymmetric timeliness

Accounting Conservatism and Stock Price Crash Risk: Firm-Level Evidence

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 20 Mar 2014 Last Revised: 06 Oct 2014
Jeong-Bon Kim and Liandong Zhang
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 685 (48,006)
Citation 10

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conditional conservatism; asymmetric timeliness; return distribution; bad news hoarding; extreme events

2.

Corporate Tax Avoidance and Stock Price Crash Risk: Firm-Level Analysis

Journal of Financial Economics, Vol. 100, pp. 639-662, 2011.
Number of pages: 67 Posted: 28 Jul 2010 Last Revised: 19 Apr 2011
Jeong-Bon Kim, Yinghua Li and Liandong Zhang
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 2,582 (6,627)
Citation 45

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Tax avoidance, crash risk, agency theory, governance, extreme outcome

3.

CEO Overconfidence and Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 27 Sep 2013 Last Revised: 05 Aug 2020
Jeong-Bon Kim, Zheng Wang and Liandong Zhang
City University of Hong Kong, City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 1,455 (16,635)
Citation 24

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Overconfidence, optimism, crash risk, conservatism

4.

Corporate Political Connections and Tax Aggressiveness

Contemporary Accounting Research, Forthcoming
Number of pages: 56 Posted: 01 Aug 2013 Last Revised: 16 Aug 2014
Chansog (Francis) Kim and Liandong Zhang
The State University of New York at Stony Brook and Singapore Management University - School of Accountancy
Downloads 1,204 (22,070)
Citation 19

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Political connection, tax aggressiveness, tax avoidance, campaign contribution, lobbying

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 20 Dec 2015 Last Revised: 01 Jan 2017
Centre for Economic Policy Research (CEPR)Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 928 (31,684)
Citation 26

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Risk taking, corporate taxes

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Forthcoming
Number of pages: 72 Posted: 24 Oct 2016 Last Revised: 01 Jan 2017
Centre for Economic Policy Research (CEPR)Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 174 (219,033)

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Risk taking, corporate taxes

Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Number of pages: 72 Posted: 04 Jan 2016 Last Revised: 28 Feb 2021
Centre for Economic Policy Research (CEPR)Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 26 (625,505)
Citation 1

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Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking

Journal of Accounting Research, Vol. 55, No. 3, 2017
Posted: 18 Oct 2017
Centre for Economic Policy Research (CEPR)Stockholm School of Economics, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

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risk taking; corporate taxes

6.

Readability of 10-K Reports and Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming, University of Alberta School of Business Research Paper 2378586, Singapore Management University School of Accountancy Research Paper Series Vol. 6, No. 3 Paper No 2018-88
Number of pages: 79 Posted: 15 Jan 2014 Last Revised: 02 Jul 2020
Chansog (Francis) Kim, Ke Wang and Liandong Zhang
The State University of New York at Stony Brook, University of Alberta - School of Business and Singapore Management University - School of Accountancy
Downloads 1,100 (25,209)
Citation 15

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readability, textual analysis, crash risk, SOX, 10-K

7.

CFOs versus CEOs: Equity Incentives and Crashes

Journal of Financial Economics, Vol. 101, pp. 713–730, 2011
Number of pages: 52 Posted: 30 Dec 2010 Last Revised: 27 Sep 2011
Jeong-Bon Kim, Yinghua Li and Liandong Zhang
City University of Hong Kong, Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 1,029 (27,775)
Citation 25

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Equity incentives, Crash risk, Compensation, Corporate governance, CFO, CEO

Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment

Journal of Accounting Research, Vol. 53, pp. 79–117, 2015.
Number of pages: 55 Posted: 07 Nov 2014 Last Revised: 14 Mar 2015
Yinghua Li and Liandong Zhang
Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy
Downloads 693 (47,258)
Citation 33

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Regulation SHO, short selling, corporate disclosure, forecast precision, annual report readability, managerial incentives

Short Selling Pressure, Stock Price Behavior, and Management Forecast Precision: Evidence from a Natural Experiment

Journal of Accounting Research, Vol. 53, No. 1, 2015
Posted: 22 May 2015
Yinghua Li and Liandong Zhang
Arizona State University (ASU) - School of Accountancy and Singapore Management University - School of Accountancy

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Regulation SHO, short selling, corporate disclosure, forecast precision, annual report readability, managerial incentives

9.

Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks

Contemporary Accounting Research, Forthcoming
Number of pages: 40 Posted: 27 Jul 2010 Last Revised: 18 May 2013
Jeong-Bon Kim and Liandong Zhang
City University of Hong Kong and Singapore Management University - School of Accountancy
Downloads 683 (48,848)
Citation 20

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Financial Reporting Opacity, Expected Crash Risk, Implied Volatility Smirk, Internal Control Weakness, Restatements

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Journal of Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2017-70
Number of pages: 78 Posted: 28 Aug 2017 Last Revised: 14 Nov 2017
Yinghua Li, Yupeng Lin and Liandong Zhang
Arizona State University (ASU) - School of Accountancy, National University of Singapore and Singapore Management University - School of Accountancy
Downloads 477 (76,095)
Citation 20

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Proprietary Costs, Corporate Disclosure, Customer Identity, Inevitable Disclosure Doctrine, Trade Secrets Law

Trade Secrets Law and Corporate Disclosure: Causal Evidence on the Proprietary Cost Hypothesis

Journal of Accounting Research, Vol. 56, No. 1, 2018
Posted: 07 May 2018
Yinghua Li, Yupeng Lin and Liandong Zhang
Arizona State University (ASU) - School of Accountancy, National University of Singapore and Singapore Management University - School of Accountancy

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proprietary costs; corporate disclosure; customer identity; inevitable disclosure doctrine; trade secrets law

11.

Debtor-Creditor Relationship and Corporate Tax Planning: Evidence from Initiation of Credit Default Swaps Trading

Number of pages: 61 Posted: 21 Jul 2016 Last Revised: 10 May 2019
Jeong-Bon Kim, Bing Li, Zhenbin Liu and Liandong Zhang
City University of Hong Kong, City University of Hong Kong (CityU), Hong Kong Baptist University and Singapore Management University - School of Accountancy
Downloads 388 (97,899)

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Credit Default Swaps, Tax Planning, Debt Renegotiation

12.

Customer-Supplier Relationships and Corporate Tax Avoidance

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 46 Posted: 24 Oct 2016
Ling Cen, Edward L. Maydew, Liandong Zhang and Luo Zuo
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 387 (98,181)
Citation 28

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tax avoidance, customers, suppliers, industrial organization, supply chain

13.

Managerial Liability and Corporate Innovation: Evidence from a Legal Shock

Singapore Management University School of Accountancy Research Paper No. 2021-130, Journal of Corporate Finance, Forthcoming
Number of pages: 59 Posted: 15 Nov 2017 Last Revised: 20 Jun 2021
Yuyan Guan, Liandong Zhang, Liu Zheng and Hong Zou
Nanyang Business School, Nanyang Technological University, Singapore Management University - School of Accountancy, City University of Hong Kong and The University of Hong Kong - Faculty of Business and Economics
Downloads 312 (125,044)

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Innovation, Risk Taking, Legal Liability, Litigation Risk, Nevada

14.

On the Causal Effect of Information Asymmetry on Auditor Choice

Number of pages: 51 Posted: 22 May 2016 Last Revised: 10 Nov 2016
Simon Fung, Zheng Wang, Liandong Zhang and Xindong Kevin Zhu
Deakin University, City University of Hong Kong, Singapore Management University - School of Accountancy and City University of Hong Kong (CityU)
Downloads 291 (134,187)
Citation 1

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Brokerage house closure, analyst coverage, information asymmetry, auditor choice

15.

More and Safer Corporate Tax Planning: On the Benefits of Bank Control

Singapore Management University School of Accountancy Research Paper No. 2021-124
Number of pages: 50 Posted: 18 Apr 2016 Last Revised: 07 Jan 2021
Yupeng Lin, Xiangang Xin, Liandong Zhang and Zilong Zhang
National University of Singapore, City University of Hong Kong, Singapore Management University - School of Accountancy and City University of Hong Kong
Downloads 256 (152,955)

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creditor control right, tax planning, tax risk, covenant violation, shareholder–debtholder conflict, contract incompleteness

16.

Terrorist Attacks, Managerial Sentiment, and Corporate Disclosures

Singapore Management University School of Accountancy Research Paper No. 2020-110
Number of pages: 53 Posted: 03 Jun 2020 Last Revised: 13 Jul 2020
Wen Chen, Haibin Wu and Liandong Zhang
City University of Hong Kong (CityU), City University of Hong Kong (CityU) and Singapore Management University - School of Accountancy
Downloads 220 (177,123)
Citation 1

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disclosure;behavioral bias; management forecast; sentiment; terrorist attacks

17.

The Politics of Bank Opacity

Number of pages: 75 Posted: 27 Nov 2017 Last Revised: 11 Sep 2021
Heng Yue, Liandong Zhang and Qinlin Zhong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
Downloads 45 (506,804)

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Bank opacity, politicians, loan loss provisions, regulatory forbearance, real effects, market discipline

18.

The Impact of Real Earnings Management on Cybersecurity: Evidence from Data Breaches

Posted: 22 Nov 2019 Last Revised: 30 Mar 2020
Wen Chen, Xing Li, Haibin Wu and Liandong Zhang
City University of Hong Kong (CityU), City University of Hong Kong, City University of Hong Kong (CityU) and Singapore Management University - School of Accountancy

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cybersecurity, data breach, managerial myopia, discretionary expenditures, real effect

19.

Bogging Down Investors: An Unintended Consequence of Litigation Risk

Posted: 14 Sep 2019 Last Revised: 02 Nov 2021
Siwen Fu, Ke Wang, Liandong Zhang and Liu Zheng
City University of Hong Kong (CityU), University of Alberta - School of Business, Singapore Management University - School of Accountancy and City University of Hong Kong

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Litigation Risk, Readability, Information Processing Cost, Ninth Circuit, Bog Index, Plain English

20.

Tax Planning Diffusion, Real Effects, and Sharing of Benefits

Kenan Institute of Private Enterprise Research Paper No. 18-15, Singapore Management University School of Accountancy Research Paper No. 2019-97
Posted: 02 Aug 2018 Last Revised: 27 Nov 2021
Ling Cen, Edward L. Maydew, Liandong Zhang and Luo Zuo
The Chinese University of Hong Kong, University of North Carolina at Chapel Hill, Singapore Management University - School of Accountancy and Cornell University - Samuel Curtis Johnson Graduate School of Management

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Tax planning, diffusion, real effects, product markets, supply chains.

21.

China Railway High-Speed: The Impact of Transportation Infrastructure on Corporate Innovation

Posted: 18 Apr 2018
Hou Qingsong, Qiliang Liu, Zhifeng Yang and Liandong Zhang
Huazhong University of Science and Technology (Formerly Tongi Medical University), Wuhan University - School of Economics and Management, Stony Brook University and Singapore Management University - School of Accountancy

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transportation infrastructure, innovation, high-speed rail, knowledge spillover