“青年长江”会计学者，合作论文再次被顶尖国际期刊接受发表！

出品@会计学术联盟(ID：KJXSLM)，高校财会新闻专栏；信息来源：东北财经大学会计学院微信公众平台，照片来源于网络等；欢迎联系微信13717527221，合作或提供重要财会新闻信息。转载请在注明：转自会计学术联盟(ID：KJXSLM)，谢谢！海龟会计博士，获得央财教职Offer(戳)! 又有高校会计学者团队，突破会计国际顶刊(戳)！

近日，从东北财经大学会计学院官微得知，教育部“青年长江学者”刘行教授与香港大学林晨教授、复旦大学倪晨凯教授和香港中文大学（深圳）张博辉教授合作撰写的学术论文State Controlling Shareholders and Payout Policy被国际顶尖金融学期刊Journal of Financial and Quantitative Analysis接受发表。

该文考察了国家对国企母公司的利润分配要求对上市子公司股利政策的影响。2007年，《国务院关于试行国有资本经营预算的意见》要求母公司中央国有企业将其合并报表利润按照一定比例上缴至国家形成一种新的财政基金。刘行教授与合作者们发现，随着利润上缴比例的增加，由央企母公司部分控股的上市央企子公司的股利支付显著减少。同时，股利的减少伴随着集团内部资源转移的增加——上市的国有企业向集团其他子公司直接提供贷款或者进行商业交易。此外，利润上缴间接降低了上市国有企业的投资和员工雇佣，但该负面影响通过集团层面的股利减少得到缓解。 JFQA是金融学领域公认的国际前四期刊，享有较高的学术声誉。此项科研成果对于合作团队来说，都将有利于提升各自会计学科在国内外的影响力。会计学术联盟表示祝贺！
Professor Chen LIN joined The University of Hong Kong (HKU) as Chair of Finance at the Faculty of Business and Economics (now HKU Business School) in 2013. Before joining HKU, he was on the faculty team of the Department of Finance at the Chinese University of Hong Kong (CUHK). At CUHK, he became Full Professor in Finance in 2010 and was awarded the Choh-Ming Li Professorship in Finance in 2012. He received his Bachelor of Engineering from the South China University of Technology in 2000 and a MBA (2004), M.A. (2005) and Ph.D. (2006) from Warrington College of Business Administration, University of Florida. His research interests include banking and financial institutions, corporate finance, financial technology, entrepreneurship and innovation, finance and economic development.
Chen’s papers are published or forthcoming in Journal of Finance, Journal of Financial Economics, Review of Financial Studies, Journal of Financial and Quantitative Analysis, Review of Finance, Management Science, The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Review of Accounting Studies, Journal of Law & Economics, Journal of Law, Economics and Organization, The Economic Journal, Journal of Public Economics, Journal of Development Economics, Journal of International Business Studies, Journal of Corporate Finance, Journal of Banking & Finance, Journal of Risk and Insurance, Journal of International Money and Finance, Journal of Empirical Finance, Journal of Comparative Economics, Journal of Regulatory Economics, Review of Industrial Organization, and others. His papers also received various awards such as the Jensen Prize (First Prize) for the Best Papers Published in the Journal of Financial Economics in the Areas of Corporate Finance and Organizations, The JFE All Star paper, the Chicago Quantitative Alliance Asian Academic Competition Research Paper Award, the Hong Kong Asian Capital Market Research Prize awarded by CFA Institute and HKSFA, two Best Paper Awards at the 9th International Conference on Asia-Pacific Financial Markets, the Bureau van Dijk prize in Corporate Finance at the 31st Australasian Finance and Banking Conference and the best paper award at the 31st Asian Finance Association Annual Conference. He currently serves on the editorial boards of various international journals including Management Science, Journal of Banking and Finance, Journal of Corporate Finance and Journal of Comparative Economics. He has been invited by the Royal Swedish Academy of Sciences to nominate candidates for the Nobel Prize in economics. He is the Principal Investigator of many RGC Competitive Earmarked Research Grants, the Project Coordinator of a RGC Theme-based Research Grant focusing on Financial Technology, Inclusion and Stability, a Co-Principal Investigator of a RGC Theme-based Research Grant, the first large-scale, theme-based business research grant in Hong Kong and a Co-Principal Investigator of the first Fintech related Research Impact Fund in Hong Kong.
Chen’s works and views have been presented in major finance conferences such as American Finance Association annual conference, European Finance Association annual conference and Western Finance Association annual conference, and various conferences held by institutions such as Asian Development Bank, China Banking Regulatory Commission, China Security Regulatory Commission, Hong Kong Monetary Authority, Hoover Institute at Stanford University, International Monetary Fund, National Bureau of Economic Research and the World Bank and covered by BBC World TV, Bloomberg, Foreign Policy, Financial Times, Harvard Law School Forum on Corporate Governance and Financial Regulation, China Daily, CNNMoney, CFA Digest, Hong Kong Satellite TV, VoxEU, Wall Street Journal (Real Time Economics) and World Bank Doing Business Report. He has provided consulting services for the Asian Development Bank, the Bank of International Settlement, China Construction Bank (Asia), Hong Kong Financial Services Development Council, Qianhai Institute of Innovative Research, and the World Bank. He was a Distinguished Visiting Professor of Finance, Entrepreneurship and Innovation at Haas School of Business, University of California, Berkeley. He served as a panel member of the Research Grant Council of Hong Kong and the RAE exercise conducted by University Grants Committee of Hong Kong. He is also a Currency Board Committee member of the Hong Kong Exchange Fund Advisory Committee, a Fintech Advisory Group member of the Hong Kong Securities and Futures Commission (SFC) and an Advisory Council member and a research fellow at HKIMR of Hong Kong Monetary Authority.

刘行，东北财经大学会计学院教授、博士生导师、副院长，教育部 2019 年度青年长江学者。从新疆财经大学获得学士、硕士学位，中国人民大学获得会计学博士学位。主要研究方向为企业税收筹划；税收政策的经济后果；采用“自然实验”探究经济活动之间的因果关系以及中国独特制度背景下的会计与财务问题。论文被The Accounting Review、Journal of Financial and Quantitative Analysis、Journal of Business Finance and Accounting、China Journal of Accounting Studies、《管理世界》、《会计研究》、《中国会计评论》、《世界经济》、《金融研究》等中英文学术期刊发表或接受发表。

倪晨凯，复旦大学管理学院会计系副教授，博士生导师。2007年本科毕业于北京大学工学院，2014年博士毕业于新加坡国立大学商学院。

2014-2016年在中国人民大学商学院担任讲师。倪教授在复旦大学主要讲授《税法》《税收与商业决策》以及《会计与资本市场》等本硕博课程。他的学术研究关注制度变革如何影响资本市场，学术成果发表于The Accounting Review, Journal of Financial and Quantitative Analysis, 《管理世界》等学术期刊。


张博辉，现任香港中文大学（深圳）经管学院执行副院长、校长讲座教授，兼任深圳高等金融研究院金融科技与社会金融研究中心主任、数据科学理学硕士项目主任、深圳市大数据研究院理事。担任广东省深圳市决策咨询委员会专家、山东省淄博市决策咨询委员会专家委员。曾于澳大利亚新南威尔士大学商学院任职终身正教授、国际金融中心副主任。张教授于2008年毕业于新加坡南洋理工大学获得金融学博士学位，此前分别于2004年在香港科技大学获得经济学硕士学位和2003年在清华大学工程力学系获得工程学学士学位。张教授开展多个方向的研究，包括金融科技、可持续金融、信息媒介对资本市场的影响、中国和外国资本市场。他的研究成果多次发表在国际顶尖学术期刊上。分别于2016年获得澳大利亚国家社会科学院授予的青年研究学者奖章和在2010年获得新南威尔士大学授予的青年研究学者奖章。曾主持多项澳大利亚国家研究委员会基金项目、新南威尔士大学澳洲商学院研究基金、和参与中国国家自然科学基金面上项目，现担任亚洲金融学会的副主席。

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