
刘莎莎
会计学系教授,博士生导师
研究方向
公司财务、行为金融电子邮箱
sarahliu@jnu.edu.cn2010/09-2015/07,北京大学,光华管理学院金融系,博士
2006/09-2010/07,华中科技大学,经济学院金融系,学士
2021/10-至今,暨南大学,管理学院会计系,教授
2018/10-2021/09,暨南大学,管理学院会计系,副教授
2015/07-2018/09,暨南大学,管理学院会计系,讲师
《财务理论研究》《高级财务管理》《财务报表分析》
Kong, D., C. Lin, S. Liu*, and Y. Xuan, Politically affiliated analysts, Management Science, 2025, 71(2).
Li*, X., Q. Zhong, and S. Liu*, Random inspections and corporate information disclosure, Pacific-Basin Finance Journal, 2025, 102701.
Liu, S., D. Kong, and J. Zhang*. Air pollution-induced brain drain: evidence from inventor mobility. International Review of Financial Analysis, 2024, 91, 102976.
Liu, S., Y. Wu, and G. Kong. Politics and Robots. International Review of Financial Analysis, 2024, 91, 103039.
Liu, S., Y. Jin, and D. Kong, Enterprise digital transformation and return comovement of business groups, Pacific-Basin Finance Journal, 2024, 88, 102555.
Liu, S., H. Zhao and Y. Wu*, Can CFOs Serving as Board Secretaries Improve Management Earnings Forecast Quality? Emerging Markets Finance and Trade, 2024, 61(3).
Wang, Z., D. Kong, and S. Liu*, Corporate social responsibility and firm-level systematic risk: The moderating effect of economic policy uncertainty, International Review of Financial Analysis, 2024, 94, 103226.
Liu, S., Y. Jin, and D. Kong*. Access to overseas information and domestic value added: Evidence from China. Journal of International Money and Finance, 2023, 138, 102941.
Zhu, L., S. Liu*, and D. Kong. Governments' fiscal stress and firm decentralization. International Review of Financial Analysis, 2023, 90, 102911.
Ma, G., D. Kong, and S. Liu*. Credit stimulus and corporate excess employees. International Review of Financial Analysis, 2023, 89, 102829.
Liu, S., Y. Jin, and H. Zhao*, Reform of Fiscal Hierarchy and Corporate Innovation: Evidence from the ‘Province-Managing-County’ Fiscal Reform in China, Pacific-Basin Finance Journal, 2023, 80, 102068.
Liu, S., H. Zhao, and G. Kong*, Enterprise digital transformation, breadth of ownership and stock price volatility, International Review of Financial Analysis, 2023, 89, 102713.
Liu, S., Zhao, H., Kong, G., and Kong, D. Can the county to district reform in China restrain corporate earnings management? From the perspective of regional local protection. China Journal of Accounting Studies, 2022, 1-25.
Kong, G., J. Huang, and S. Liu*, Digital Transformation and Within-Firm Pay Gap: Evidence from China. Emerging Markets Finance and Trade, 2022, 59 (6) , 1748-1766.
Kong D., G. Kong*, S. Liu, L. Zhu, Does competition cause governments’ decentralization? The case of state-owned enterprises, Journal of Comparative Economics, 2022,50(4),1103-1122.
Kong D., M. Ji, and S. Liu*, Does the mandatory disclosure of audit information affect analysts’
information acquisition, International Review of Financial Analysis, 2022, 83, 102281.
Kong, D., Y. Zhao, S. Liu*, Trust and innovation: Evidence from CEOs’ early-life experience, Journal of Corporate Finance, 2021, 69: 101984.
Kong, D., Y. Cheng, S. Liu*, “Unexpected housing wealth appreciation and stock market participation”, Journal of Housing Economics, 2021, 52: 101768.
Kong, D., C. Lin, S. Liu*, and W. Tan, Whose Money is Smart? Individual and Institutional Investors’ Trades Based on Analyst Recommendations, Journal of Empirical Finance, 2021, 62: 234-251.
Liu, S., S. Yin, C. Yin, & Y. Sheng, “Does the price of natural resources affect firms’ total factor productivity? Evidence from a natural experiment in China”, Economic Analysis and Policy, 2021, 70: 37-50.
Liu, S., G. Kong, and D. Kong*, “Effects of the COVID 19 on Air Quality: Human Mobility, Spillover Effects, and City Connections”, Environmental and Resource Economics, 2020, 76: 635–653.
Liu, S., M. Ji, and H. Wang*,“Decentralization and firm innovation: Evidence from a natural experiment in China”, Economic Modelling, 2021, 94: 501-512.
Kong, D., L. Liu, & S. Liu*,“Market information traveling on high-speed rails: The case of analyst forecasts”, Pacific-Basin Finance Journal,2020, 61: 101320.
Kong, D., N. Qin, Z. Feng, and S. Liu*,“Betting on temperature: psychological bias in insurance purchases”, Accounting & Finance, 2019, 59(5): 2993-3027.
Liu, S., “Earnings management and institutional investor trading prior to earnings announcements”, China Finance Review International, 2019, 9(1): 22-50.
Kong*, D., C. Lin, and S. Liu, “Does information acquisition alleviate market anomalies? Categorization bias in stock splits”, Review of Finance, 2019, 23(1): 245-277.
Han*, B., D. Kong, and S. Liu, “Do Analysts Gain an Informational Advantage by Visiting Listed Companies”, Contemporary Accounting Research, 2018, 35(4): 1843-1867.
Kong, D., S. Liu*, and Y. Wang, “Learning from outsiders: Do managers benefit from communication with market participants”, Finance Research Letters, 2018, 26:192-197.
Kong, D., S. Liu, and J. Xiang*, “Political promotion and labor investment efficiency”, China Economic Review, 2018, 50: 273-293.
Dai, Y., D. Kong* and S. Liu, “Returnee Talent and Corporate Investment: Evidence from China”, European Accounting Review, 2018, 27(2): 313-337.
Liu S., Dai Y., and D. Kong*, “Does It Pay to Communicate with Listed Firms”, Journal of Business Finance & Accounting, 2017, 44: 611–645.
徐怀宁,吴雨澴*,刘莎莎,非控股大股东退出威胁与企业投融资期限错配,《华东经济管理》,2025年第2期,109-118.
徐怀宁,田亚男*,刘莎莎,智慧供应链建设能促进企业“脱虚向实”吗?《产业经济研究,2024年第5期,15-27+85.
刘莎莎,金一帆*,孔东民,表外负债入表与分析师盈余预测——基于新租赁会计准则的研究,《会计研究》,2024年第12期,30-43.
刘莎莎,金一帆,孔东民*,企业数字化与产能过剩,《经济学报》,2023年第2期,1-30.
刘莎莎*、殷珊珊、孔东民,金融机构扶贫是否提升了企业生产率?来自券商帮扶的证据,《金融评论》,2021年第5期,20-38.
孔高文、刘莎莎*、孔东民,机器人与就业——基于行业与地区异质性的探索性分析,《中国工业经济》,2020年第8期,80-98.
孔东民、刘莎莎*,分析师评级与投资者交易行为,《管理世界》,2019年第1期, 2019,35(01):167-178+228.
刘莎莎、孔高文*,信息搜寻、个人投资者交易与股价联动异象:基于股票送转的研究,《金融研究》,2017年第11期, 2017(11):143-157. (封面文章)
孔东民、刘莎莎*,《中小股东投票权、公司决策与公司治理》,《管理世界》,2017年第9期, 2017(09):101-115+188.。
孔高文、刘莎莎、孔东民*,《我们为何离开故乡?家庭社会资本、性别、能力与毕业生就业选择》,《经济学季刊》,2017年第1期, 2017,16(02):621-648.
孔东民*、刘莎莎、陈小林、邢精平,个体沟通、交易行为与信息优势:基于共同基金访问的证据,《经济研究》,2015年第11期, 2015,50(11):106-119+182.
孔东民*、孔高文、刘莎莎,机构投资者、流动性与信息效率,《管理科学学报》,2015年第3期。
刘莎莎*、刘玉珍、唐涯,信息优势、风险调整与基金业绩,《管理世界》,2013年第8期。
孔东民*、刘莎莎、应千伟,公司行为中的媒体角色:激浊扬清还是推波助澜,《管理世界》,2013年第7期。(正文首篇)
孔东民*、刘莎莎、王亚男,市场竞争、产权与政府补贴,《经济研究》,2013年第2期。(封面文章)
刘莎莎、孔东民,《知情交易风险被市场定价了吗?》,《金融评论》, 2011, 1。
孔东民、刘莎莎、黎文靖、邢精平,《冷漠是理性的吗?》, 《经济学季刊》, 2012, 12 (1)。
刘莎莎、孔东民,公众为何参与股市:经济增长、货币政策还是市场状态,《投资研究》,2011年8期。
刘莎莎(独著)《信息、投资者行为与资产定价》,2019,中国经济出版社。
国家自然科学基金面上项目《基于文本分析与机器学习的分析师行为决策研究:影响因素、利益冲突与经济后果》(71972088,48万,2020.1~2023.12),主持人
国家自然科学基金青年项目《基于主动信息搜寻的市场参与者行为与市场信息效率研究》(71602074,17万,2017.01~2019.12),主持人
国家社科基金重大项目《全球华商资产估算与高质量融入新发展格局》(23&DZ065, 2023.12~2028.12),子课题负责人
国家自然科学基金资助重点项目“数字经济下公司财务决策与资源配置效率研究”(72132002, 2022.1~2026.12,202万),子课题负责人
研究阐释党的十九届五中全会精神国家社科基金重大项目《创新驱动发展战略下全面塑造发展新优势的路径研究》(21ZDA010, 2021.4~2023.4),参与人