| CEO vs CFO: 性别与股价崩盘风险 李小荣， 刘行 世界经济, 102-129, 2012 | 95 | 2012 |
| 企业的避税活动会影响投资效率吗? 刘行， 叶康涛 会计研究, 47-53, 2013 | 81 | 2013 |
| Controlling shareholders’ incentive and corporate tax avoidance: A natural experiment in China OZ Li, H Liu, C Ni Journal of Business Finance & Accounting 44 (5-6), 697-727, 2017 | 64 | 2017 |
| Individual investors’ dividend taxes and corporate payout policies OZ Li, H Liu, C Ni, K Ye Journal of Financial and Quantitative Analysis 52 (3), 963-990, 2017 | 59 | 2017 |
| 税收征管, 所得税成本与盈余管理 叶康涛， 刘行 管理世界 27 (5), 140-148, 2011 | 59 | 2011 |
| 金融发展, 产权与企业税负 刘行， 叶康涛 管理世界, 41-52, 2014 | 49 | 2014 |
| 金字塔结构, 税收负担与企业价值: 基于地方国有企业的证据 刘行， 李小荣 管理世界, 91-105, 2012 | 46 | 2012 |
| 公司避税活动与内部代理成本 叶康涛， 刘行 金融研究, 158-176, 2014 | 28 | 2014 |
| Does corporate tax avoidance affect investment efficiency H Liu, K Ye Accounting Research 6, 47-53, 2013 | 26 | 2013 |
| Regional favoritism and tax avoidance: Evidence from China Y Chen, J Huang, H Liu, W Wang Accounting & Finance 58 (5), 1413-1443, 2019 | 25 | 2019 |
| Dividend taxes, investor horizon, and idiosyncratic volatility OZ Li, H Liu, C Ni The Accounting Review 96 (3), 403-430, 2021 | 21 | 2021 |
| Government decentralisation and corporate fraud: Evidence from listed state-owned enterprises in China H Liu, X Li China Journal of Accounting Studies 3 (4), 320–347, 2015 | 20 | 2015 |
| 最低工资标准的上涨是否会加剧企业避税? 刘行， 赵晓阳 经济研究 10, 121-135, 2019 | 19 | 2019 |
| State controlling shareholders and payout policy C Lin, H Liu, C Ni, B Zhang Journal of Financial and Quantitative Analysis 58 (5), 1943-1972, 2023 | 12 | 2023 |
| The effect of value-added tax rate on firm value: Evidence from the reaction of stock market H Liu, K Ye Management World 11, 12-35, 2018 | 10 | 2018 |
| 房价波动, 抵押资产价值与企业风险承担 刘行， 建蕾， 梁娟 金融研究 429 (3), 107-123, 2016 | 10 | 2016 |
| 企业避税, 债务融资与债务融资来源——基于所得税征管体制改革的断点回归分析 刘行， 赵健宇， 叶康涛 管理世界 33 (10), 113-129, 2017 | 9 | 2017 |
| 加速折旧政策与企业投资——基于 “准自然实验” 的经验证据 刘行， 叶康涛， 陆正飞 经济学 (季刊), 213-234, 2019 | 8 | 2019 |
| 企业的战略类型会影响盈余特征吗？会计稳健性视角的考察 刘行 南开管理评论 19 (4), 111-121, 2016 | 8 | 2016 |
| Dividend tax and capital structure: Evidence from China H Liu, Y Zhang, S Gao China journal of Accounting studies 3 (3), 254-273, 2015 | 8 | 2015 |
Oliver Zhen LiNational University of SingaporeVerified email at nus.edu.sg
