刘劲  LIU Jing
 
长江商学院
教授简介
毕业于哥伦比亚大学商学院(Columbia Business School),现任长江商学院会计与金融教授,加州大学洛杉矶分校副教授(终身教授)。在2004-2005期间任长江商学院教授, 行政副院长,1998年在哥伦比亚大学经济系授课。主要从事财务会计及公司财务的研究, 是资本市场,证券分析领域的专家。 多个国际一级学术刊物的长期审稿人, 《会计研究回顾》及《国际会计研究》的编委,《亚洲商业研究》的会计主编。获2005年UCLA杰出研究奖(Eric and "E" Juline Faculty Excellence in Research Award),2007年 《会计研究回顾》(Review of Accounting Studies)最佳论文奖,并经常应邀在世界著名商学院和专业机构发表学术演讲。 教学科研之余,还活跃于实业界,是几个国际和国内金融投资机构的资深顾问。
 
研究领域
财务会计、公司财务,资本市场
 
主要学术成果
  • "Stock Returns and Accounting Earnings," with Jacob Thomas, Journal of Accounting Research, spring 2000.
  • "The Feltham-Ohlson (1995) Model: Empirical Implications," with James Ohlson, Journal of Accounting, Auditing and Finance, summer 2000.
  • "Equity Valuation Using Multiples," with Jacob Thomas and Doron Nissim, Journal of Accounting Research, March 2002.
  • "Measuring Value Relevance in a (possibly) Inefficient Market," with David Aboody and John Hughes, Journal of Accounting Research, September 2002.
  • "Valuation and Accounting for Inflation and Foreign Exchange," with John Hughes and Mingshan Zhang, Journal of Accounting Research, September 2004
  • "Earnings quality, insider trading and cost of capital," with David Aboody and Jack Hughes, the Journal of Accounting Research, 2005.
  • "On international accounting valuation," the Journal of International Accounting Research, 2006.
  • "Cash flow is king? Comparing valuations based on cash flow versus earnings multiples," with Jacob Thomas and Doron Nissim, the Financial Analyst Journal, 2007.
  • "Information asymmetry, diversification and cost of capital" with John Hughes and Jun Liu, the Accounting Review, 2007.
  • "Are executive stock option exercises driven by private information?" with David Aboody, John Hughes and Wei Su, forthcoming at the Review of Accounting Studies.
  • "On the relation between predictable market returns and predictable analysts' forecast errors," with John Hughes and Wei Su, conditional acceptance at the Review of Accounting Studies
  • "Discussion of 'The role of changes in expectations in explaining the cross-section of returns.'" Review of Accounting Studies, September 2004.
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