Alfred Liu

Position: Assistant Professor
Office: (518) 956-8355
Email: zliu3@albany.edu
Website: Personal Website
Curriculum Vitae

Professor Liu has taught financial and managerial accounting. He currently teaches advanced financial accounting and conducts research on Credit rating and accounting information in risk assessment, analyst forecast and valuation, management disclosure, and information technology. He has published in the Journal of Financial Economics, Journal of Corporate Finance, Accounting Horizons, Journal of Accounting, Auditing & Finance, and Decision Support Systems.


Educational Background

Ph.D., Accounting, University of California at Irvine

M.S., B.S., Accounting, Tsinghua University


Positions Held

Assistant Professor of Accounting, University at Albany, 2012 – present

Assistant Professor of Accounting, University of Connecticut, 2006 – 2012


Recent Publications

“Do Firms Manage Earnings to Influence Credit Ratings? Evidence from Negative Credit Watch Resolutions” with K.R. Subramanyam, Jieying Zhang and Charles Shi. The Accounting Review (article in press).


“Analysts’ Experience and Interpretation of Discretionary Accruals in Predicting Future Earnings” with Richard Schneible.Advances in Accounting (article in press).

 

"Are material weaknesses in internal controls associated with poor M&A decisions? Evidence from goodwill impairment" with Dennis Caplan and Saurav Dutta. Auditing: A Journal of Practice & Theory (Forthcoming).


Revisiting Long-Run Stock Underperformance after Rating Downgrades: The Informativeness of Credit Watch Placement on Post-Downgrade Recovery” with Le Sun. Journal of Accounting, Auditing, and Finance (forthcoming).


Corporate Innovation and Bond Pricing” with Po-Hsuan Hsu, Hsiao-Hui Lee, and Zhipeng Zhang. Journal of Corporate Finance 35 (2015): 329-344.


Can External Monitoring Affect Corporate Financial Reporting and Disclosure? Evidence from Earnings and Expectations Management.” Accounting Horizons 28 (2014): 529-559.


How Do Competitive Environments Moderate CRM Value?” with Sean X. Xu and Hongju Liu. Decision Support Systems 56 (2013): 462-473.


Courses Taught

BACC 514 Theory of Financial Accounting III

BACC 411 Financial Accounting Theory III

BACC 680 Research Seminar in Accounting