Capital Market, Corporate Social Responsibility, Corporate Governance
2019.09-2023.06 PhD(Finance), Southwest University of Finance and Economics , P.R. China
2015.09-2018.06 Bachelor&Master(Financial Management), Southwest University of Finance and Economics, P.R. China
Undergraduate: Intermediate financial accounting; Principles of accounting;
Postgraduate: China’s tax system and corporate tax planning; Standards for writing academic papers;
PhD: Selective reading of classical literature; Empirical accounting paper writing and submission
Papers:
1. Pan, Y., Liao, L., Yao, D., & Zhang, J. H. (2023). Board Chairs’ Early-Life Experience and Tax Avoidance. Journal of Business Ethics, 1-21.
2. Pan,Y.& Guo, M. Corporate ESG Performance under Air Pollution Pressure[J].The Journal of Quantitative & Technical Economics ,2023,40(07):112-132.
3. Liao, L., Pan, Y., & Yao, D. (2023). Capital market liberalization and voluntary corporate social responsibility disclosure: Evidence from a quasi‐natural experiment in China. Accounting & Finance, 63(2), 2677-2715.
4. Pan, Y., & Zhao, R. (2022). Does Mandatory Disclosure of CSR Reports Affect Accounting Conservatism? Evidence from China. Emerging Markets Finance and Trade, 58(7), 1975-1987.
5. Liang, D., Pan, Y., Du, Q., & Zhu, L. (2022). The information content of analysts’ textual reports and stock returns: Evidence from China. Finance Research Letters, 46, 102817.
6. Tang, D., Pan, Y., Liang, D., & Zhao, R. (2022). Does Short Selling Affect Corporate Payout Policy Evidence from China. Emerging Markets Finance and Trade, 1-14.