Lu Rui, Male, was born in Jiangxi Province  Nanchang city, Ph.D. in Accounting, Director of Executive Education, Director of Research Center for Accounting and Capital Operation.

 

Research Areas

Financial Accounting, Managerial Accounting, Capital Market Based Research in Accounting and Finance, Internal Control，Executive compensation, Corporate Governance, Corporate Finance, Taxation，Auditing

 

 

Education

Ph.D, Management, Sun Yat-sen University, PRC,    2006

Master, Management, Sun Yat-sen University, PRC    2003

Bachelor, Economics, Jiangxi University of Finance & Economics, PRC     1996

 

 

Professional Experiences

Working Experiences:

Associate Professor, Lingnan (University) College, Sun Yat-sen University, PRC,2009-now

Assistant Professor, Lingnan (University) College, Sun Yat-sen University, PRC,2006-2008

 

Visiting Experiences:

International Fellow Faculty program in MIT Sloan School,2007,1-6

International Fellow Faculty program in MIT Sloan School,2009，9-10

 

Referee Experiences:

Corporate Governance: An International Review, Global Finance Journal, Journal of World Business, Accounting Research Journal，Nankai Business Review, Finance Research Journal, South China Journal of Economics, Journal of Sun Yat-sen University、

 

Memberships & Affiliations:

director:  Research Centre for Accounting and Capital Operation in Lingnan (University) College, Sun Yat-sen University

director: EDP Centre in Lingnan (University) College, Sun Yat-sen University

membership:  China Accounting Association， American Accounting Association，Financial Management Association

 

 

Publications:

Minying Cheng , Bingxuan Lin , Rui Lu, MinghaiWei*，Non-controlling large shareholders in emerging markets: Evidence from China，《Journal of Corporate Finance》，2020,63:1-22

Qianhua Lei, Rui Lu*, Liuyang Ren,Non-CEO Top Managers’ Monitoring Power and CEO Pay-Performance Sensitivity in State-Owned Enterprises: Evidence from Chinese State-Owned Listed Firms, 《China Journal  of Accounting Research》,2019,12:411-430

Chen Shenglan,Lin Bingxuan, Lu Rui*,Ma Hui, The disciplinary effects of short sales on controlling shareholders, 《Journal of Empirical Finance》, 2018,46:56-76 

Lu, R., Hou, W., Oppenheimer, H., and Zhang, T. The Integrity of Financial Analysts: Evidence from Asymmetric Responses to Earnings Surprises.《Journal of Business Ethics》,  2018,151:761–783

Tao Qizhi,Carl Chen,Rui Lu*,Ting Zhang, Underfunding or distress? An analysis of corporate pension underfunding and the cross-section of expected stock returns, 《International Review of Economics and Finance》,2017,48:116-133

Liu Jiapeng, Rui Lu*, Ronghua Yi , Ting Zhang,Modelling optimal asset allocation when households experience health shocks, 《Review of Quantitative Finance and Accounting》, 2017, 49:245-261 

Chen Shenglan, Bingxuan Lin, Rui Lu*, Hui Ma, Pay for accounting performance and R&D investments: Evidence from China, 《International Review of Economics and Finance》, 2016, 44:142-153

“Controlling Shareholders' Incentives and Executive Pay-for-performance Sensitivity: Evidence from the Split Share Structure Reform in China”, Journal of International Financial Markets, Institutions & Money, 2015,34, 147-160

"Tax-induced earnings management in emerging markets: Evidence from China", Journal of the American Taxation Association, Fall 2012, Vol.34, No.2,pp.19-44

" Managerial Power, Perquisite Consumption, and the Efficiency of Property Right System: Evidence from Chinese Listed Companies", Frontiers of Business Research in China, 2010, September, 4(3):360-379

"Managerial Power, Compensation Gap and Firm Performance: Evidence from Chinese Public Listed Companies,” Global Finance Journal,   2009(20):153-164

“The investment rights settings of the board of directors in company charter and the efficiency of investment:Based on the perspective about autonomy of company charter”，Management World，2015,7 

"Split share structure reform, earnings management and executive pay-performance-sensitivity", Finance Research,2012，10：196-208

"Internal Control, Property Right and Executive Pay-performance-sensitivity", Accounting Research,2011,10

"Split share structure reform, Executive pay-performance-sensitivity and governance effects of institutional investor: empirical evidence from China listed companies", Journal of Shanghai Lixin Accounting Institute,2011,5

"Equity Offering, Earnings Management and Executive Compensation Incentive", Management Review,2011,7

"Analysis on the tax policy of stock incentive during financial crisis”, Taxation Research, November ,2009

"Research on Compensation Incentive Governance Effect——Based on Perspective of Earnings Quality”, Shanxi University of Finance & Economics Bulletin, July ,2009

"Independent Director and Executive Compensation——Empirical Evidence from Chinese security market”, Contemporary Finance & Economics, May ,2009

"The development of Federal Internet Tax Freedom Acts in the USA and Their Enlightenments for China”, International Taxation in China, May ,2009

"Managerial Power, Perquisite Consumption and Performance of Property Right,” Nankai Management Review,  May,2008

"Research on the Self-declaration System of individual Income Tax,” Taxation Research, September,2008

"Managerial Power, Pay and Performance Sensitivity,” Contemporary Finance & Economics, July ,2008

"Developments of Managerial Power Approach in Executive Compensation Determination,” Economic Management, January,2008

"Corporate Governance Structure and Firm Value,” Productivity Research.    2007

"Managerial Power and Accounting Information Quality,” Shanxi University of Finance & Economics Bulletin, August ,2007

"Managerial Power, Compensation Gap and Firm Performance”,  South China Journal of Economics, July ,2007

"Agency Problem Analysis of Compensation Incentive From the Perspective of Managerial Power,” Modern Management Science, July ,2007

"Empirical Accounting Research in the Field of Executive Compensation: comments and  prospects”, Guangdong Finance and Accounting, December,2006

"Improvements on the Earnings Forecast Model: Based on the Correlation Between Financial Ratios, Auditor Opinion and Future Earnings,” Journal of Modern Accounting and Auditing , December ,2005

"Empirical Analysis on the influential factors of Chinese P/E ratio,” Management Science, August ,2005

"Accounting Standards Setting: Government Orientation and Process Democracy,” Sun Yat-sen University Acta, May,2005

"Cultural Relevance Analysis of Fair Value Accounting In China,” Accounting Communication, April ,2005

"Research on Value-based Performance Evaluation System,” Accounting Communication, May ,2004

"Analysis on the Effectiveness of Managements’ Risk Compensation,” Contemporary Finance & Economics, March ,2004

 

Research Grants

National Natural Science Foundation of China: "A Study on the Reform Scheme of Mixed Ownership of State-Owned Enterprises and Executive Compensation Contract," Grant No.71872192, 2019-2022

 

Books:

Executive Compensation Research Under the Reform of Split Share Structure, China Finance and Economics Press,2014,7

Financial Accounting, Dongbei University of Finance and Economics Press, 2011

Managerial Power, Compensation and Firm Performance——Theoretical and Empirical Research Based on the Chinese Security Market, Economic Science Press, March,2008

Financial Management, Science Publishing House, August,2006

 

Conferences and Presentations:

Split Share Reform, Earnings Management and Executive Compensation, The 2009 workshop of China Journal of Accounting Research, July;The 5th Corporate Governance International Symposium in Nankai University, October,2009 ；

Tax-induced earnings management: Evidence from Chinese Split Share Structure Reform, 2009 AAA Conference;

Pay for performance and Innovation: evidence from China, 2014 FMA conference

 

Teaching

Financial Accounting , Financial Statement Analysis, Managerial Accounting, Financial Management, Internal Control