研究成果
期刊论文
Qiankun Gu,Ke Liao, Jeong-Bon Kim and Yi Si (Authors are alphabetically listed). 2023. Decentralising for local information? Evidence from state-owned listed firms in China. Accounting and Finance, forthcoming. https://doi.org/10.1111/acfi.13124
Le Lin,Ke Liao*, Deren Xie. 2023. When Investors Speak, Do Firms Listen? The Role of Investors’ Dividend-related Complaints from Online Earnings Communication Conferences.Abacus 59(1), 32–75. https://doi.org/10.1111/abac.12257
廖珂,谢德仁,张新一,2020,《控股股东股权质押与上市公司并购——基于市值管理的视角》,《会计研究》第10期,95-110页。
廖珂,崔宸瑜,谢德仁,2018,《控股股东股权质押与上市公司股利政策选择》,《金融研究》第4期,172-189页
² 中国人民大学《复印报刊资料》2018年10期《投资与证券》全文转载
² 累计引用数855(截至2023年10月),为《金融研究》2016年以来发表全部文章中引用数第5
何贵华,廖珂,谢德仁,2021,《金融机构内部的信息流动:来自券商股权质押业务的证据》,《世界经济》第7期,207-232页。
谢德仁,刘劲松,廖珂,2020,《A股公司资本回报支付能力总体分析(1998-2018)——基于自由现金流量创造力视角》,《财会月刊》第19期,9-31页
² 《中国社会科学文摘》2020年第12期转载
丁龙飞,谢获宝,廖珂,2019,《地区风险文化与企业风险承担》,《当代会计评论》,第4期,107-131页
谢德仁,何贵华,廖珂,2019,《券商的股权质押业务与其分析师荐股评级的乐观偏差》,《会计研究》第8期,18-24页
谢获宝,丁龙飞,廖珂,2019,《海外背景董事与债务融资成本—基于董事会咨询与监督职能的中介效应》,《管理评论》第11期,202-211页
Deren Xie,Ke Liao. 2018, Share pledging by controlling shareholders and real earnings management of listed firms,China Journal of Accounting Studies 6(2): 109~119
² 文章中文版:谢德仁,廖珂,2018,《控股股东股权质押与上市公司真实盈余管理》,《会计研究》第8期,21-27页
谢德仁,廖珂,郑登津,2017,《控股股东股权质押与开发支出会计政策隐性选择》,《会计研究》第3期,30-38页
谢德仁,崔宸瑜,廖珂,2016,《上市公司“高送转”与内部人股票减持:“谋定后动”还是“顺水推舟”?》,《金融研究》第11期,158-173页
廖珂,2015,《现金股利的“庞氏循环”——来自上市公司分红能力、现金股利以及投资活动的经验证据》,《投资研究》第8期,54-81页
工作论文
Ke Liao, Le Lin and Yukun Sun, “Blockchain Adoption and Corporate Financial Reporting Quality”
² Presented at University of International Business and Economics(December, 2022)
² Presented at Nanjing University of Finance and Economics(November, 2022)
Guihua He,Ke Liao, Xin Wang and Deren Xie, “Information Diffusion in Broker Networks around Share Pledges”
² Presented at the 6thNew Institutional Accounting Conference (October, 2023, by co-author)
² Presented at Huazhong University of Science and Technology(June, 2022)
² Presented at The Chinese University of Hong Kong, Shenzhen(May, 2022, by co-author)
² Presented at Peking University(December, 2021, by co-author)
Ke Liao, Muzhi Wang, Deren Xie, and Dengjin Zheng, “Does Controlling Shareholders’ Financial Risk Affect Auditors’ Perception of the Firms’ Financial Reporting Risk? Evidence from Share Pledge”,
² Presented at the Journal of Accounting, Auditing and Finance Conference, Seogwipo City, Republic of Korea(June, 2018)
² Presented at the Annual Congress of the European Accounting Association, Paphos, Cyprus(May, 2019)
Douglas DeJong, Ke Liao, Deren Xie, “Controlling Shareholder’s Share Pledging and Accounting Manipulations”
² Google Citation: 51 (as of October, 2023)
² Presented at the American Accounting Association Annual Meeting, San Francisco, USA(August, 2019)
² Presented at the University of Iowa (December, 2016)
译著
廖珂(译),《发现致命指标:投资者和管理者必须重视的20个非财务指标》,人民邮电出版社,2015年