Liu Yang

Corporate patents, R&D success, and tax avoidance

Lei Gao, Liu Yang, Joseph H. Zhang · Review of Quantitative Finance and Accounting · 2015 · 48 citations

Management, Innovation Management, Tax Law +15

Information Transparency and Investment in Follow‐on Innovation*

Jeff Zeyun Chen, Yongtae Kim, Liu Yang et al. · Contemporary Accounting Research · 2022 · 40 citations

Management, Innovation Management, Corporate Disclosure +7

Accounting quality, debt covenant design, and the cost of debt

Charlene P. Spiceland, Liu Yang, Joseph H. Zhang · Review of Quantitative Finance and Accounting · 2015 · 36 citations

Business, Accountancy, Accounting +14

Government procurement and corporate investment efficiency: Evidence from China

Liu Yang, Ran Li · Finance research letters · 2024 · 18 citations

Management, Business Economics, Public Management +14

XBRL Tag Extensions and Tax Accrual Quality

Stephanie Walton, Liu Yang, Yiyang Zhang · Journal of Information Systems · 2020 · 15 citations · Full text

Business, Accountancy, Accounting +16