Tang Qingquan

Professor of Accounting

Phone:020-84114190

Email:mnstqq@mail.sysu.com.cn

Office:M626

Research Areas:Corporate Finance and Accounting, Financial Theory and Accounting Control, Accounting Information and Risk Management, Informatization and E-Commerce.

Educational Background

2000.9─2003.7:PhD, Business Administration (Accounting Information and Investment Analysis), Sun Yat-sen University, China.

1985.9─1988.7:M.S. in Physics, Sichuan University, China.

1978.3─1981.12:B.S.in Physics, Xihua Normal University, China.

Professional Experiences

2002- present: Professor, Sun Yat-sen University

1997-2002: Associate Professor, Sun Yat-sen University

1995-1997: Associate Professor, Finance and Economics University of JiangXi

1993-1995: Assistant Professor, Finance and Economics University of JiangXi

1982-1993: Assistant Professor, Xihua Normal University

Teaching

Financial Management and Investment Analysis, Accounting Information Systems, Management Information Systems

Chairing Academic Funding Projects

National Natural Science Foundation of China: " Uncertainty, Accounting Conservatism and Effective Decision-Making in M&A " , 20017.1- 2020.12.

National Natural Science Foundation of China: "China's  enterprises R&D innovation and effectiveness " , 2008.1- 2010.

National Natural Science Foundation of China, "Independent Director Systems in  China and Effects of Motivation",  2003.1- 2005.12.

National Natural Science Foundation:" Information Asymmetries and Conflict of  Interests in Internal Transaction Of Enterprise, 1999.1- 2001.12.

Guangdong Natural Science FoundationMultiple Synergistic and Complementary Effects of Material Assets Reorganization and its Performance, 2015.8 – 2018.8.

Higher Education and Social Sciences of Guangdong Province:" Incentives  Mechanisms of R&D Innovation", 2010.1-2012.12.

Higher Education and Social Sciences of Guangdong Province:"three-dimensional  model of integrated scientific and technological cooperation and the  innovation mechanism based on Government-Enterprise-University", 2007.6-2009.12.

Soft Science Research Project of Guangdong Province,"Pan-PRD co-operation to  build the coalition of organizations" , 2006.1-2007.12.

Guangdong Provincial Decision-Making Consultation Department:"Guangdong imported technology absorption and policy of innovation research", 2006,8 -2008.8.

Monograph

Tang Qingquan. Risks and R&D Effectiveness on Enterprise Innovation Investment, Zhongshan University Press, April, 2011.

Tang Qingquan. Corporate Governance and Capital Efficiency, Chinese Financial and Economics Publishing Company, Beijing, Mar., 2007.

Tang Qingquan. The independent director with the deterrent effects of knowledge and vase, zhongshan university press, May, 2005.

Tang Qingquan. Agency Problem and Information Management in Enterprises, China Financial Economics Press, June 2002.

Academic Publications

Qingquan Tang , Jingjing Guo & Shiyun Zeng (2021): Do insiders facing pledging risks make risky corporate investments? Evidence from Chinese M&As, Asia-Pacific Journal of Accounting & Economics, 2021/02/21, DOI: 10.1080/16081625.2021.1887747

Qingquan Tang, Jingjing Guo, Zhihong Huang. The role of accounting conservatism in M&A target selection. China Journal of Accounting Research,14 (2021),1-22 .

Shiyun Zeng, Wenfei Li & Qingquan Tang. Accounting conservatism and the fulfilment of the target’s performance commitment in valuation adjustment mechanism contracts, Asia-Pacific Journal of Accounting & Economics, 2020 ISSN: (Print) (Online),DOI: 10.1080/16081625.2020.182895

Hongwen Han, Qingquan T. The potential harms of goodwill impairment avoidance: Evidence based on future performance and stock prices. China Journal of Accounting Research 13 (2020) 271–289.

Cen Wu, Qingquan Tang. Reward meritocracy or nepotism: The case of independent financial advisors appointed by Chinese listed companies. China Journal of Accounting Research 12 (2019) 315–335.

Han Hongwen, Tang Qingquan. Goodwill impairment avoidance, earnings management and stock price crash risk. China Accounting Review, 2019, 17(2):203-234 (in Chinese).

Li Wenfei, Tang Qingquan. Impact of VC/PE on the selection of M&A asset appraisal institutions. Finance and Trade Research, 2019, 7:98-110 (in Chinese).

Wu Cen, Li Wenfei, Tang Qingquan. Industrial Policy and the Speed of Enterprise Capital Structure Adjustment. Financial Research Journal, 2019, 04:92-110 (in Chinese).

Luo Xiaona, Li Anlan, Tang Qingquan. Methods to reduce judgment bias and decision-making error in financial ratio analysis. Finance and Accounting Bulletin, 2019 (11) :94-98 (in Chinese).

Han Hongwen, Tang Qingquan, Li Wenfei. The Impairment of M&A goodwill, information asymmetry and risk of stock price collapse. Securities Market Review, 2019, 320 (3) : 59-70 (in Chinese).

Qingquan Tang, Hongwen Han. Can material asset reorganizations affect acquirers’ debt financing costs? – Evidence from the Chinese Merger and Acquisition Market. China Journal of Accounting Research, 2018,11(2): 71-90.

Qingquan Tang, Wenfei Li. Identifying M&A targets and the information content of VC/PEs. China Journal of Accounting Research 11 (2018) 33–50

Tang Qingquan, Han Hongwen. Related-Party M&As and corporate value: the governance role of accounting conservatism. Nankai Management Review, 2018 (3) : 23-34 (in Chinese).

Tang Qingquan, Zeng Shiyun, Cai Guilong, Chen Wenchuan. Does the Due Diligence Provided by the Auditor Affect the Audit Quality of Financial Statements? Audit Research, 2018, 1:94-102 (in Chinese).

Tang Qingquan, Zeng Shiyun, Zhang Lila. The signal of IPO performance expectation for realization degree: Based on the perspective of high-tech enterprises' IPO financing projects. Contemporary Economic Management, 2017,39(9):12-20 (in Chinese).

Wenfei Li, Cen Wu, Liping Xu , Qingquan Tang. Bank connections and the speed of leverage adjustment: evidence from China’s listed firms,Accounting & Finance 57 (2017) 1349–1381.

Ping Li, Wei Shu, Qingquan Tang & Ying Zheng. Internal control and corporate innovation: evidence from China.. Asia-Pacific Journal of Accounting and Economics , 2017 (3) :1-21

Han Hongwen, Tang Qingquan. Related-party M&As, nature of property rights and firm value. Accounting and Economics Research, 2017, 31(3):78-90  (in Chinese).

Tang Qingquan, Li Ping. The Effectiveness of Corporate Divestitures and Business Restructuring. Contemporary Economic Management,38(7):14-24, 2016 (in Chinese) .

Wu Cen,Tang Qingquan. Does Related Party M&As Have Communication Advantages? From the Perspective of Enterprise Social Capital. Auditing and Economic Research,2:81-90,2016 (in Chinese). 

Wu Cen, Li Wenfei,Tang Qingquan. Bank-Enterprise Relationship, Bank Competition and Private Enterprise R&D Investment. The finance and economics, 37(1):74-91, 2016 (in Chinese).

Li Wenfei, Guo Huiwu, Tang Qingquan. Industry Clusters, Information Transmission and Value Creation in M&As. Journal of Finance and Economic, 42(1):123-133, 2016 (in Chinese).

Li ping, Shu Wei, Tang Qingquan ,Cao Jian. Can Internal Control Improve the Co-relation Between R&D Investment and Firm Value? China Accounting Review, 10 (3) : 325-346, 2015 (in Chinese).

Tang Qingquan, Wu Cen. Banking Structure and Financing Constraint of R&D Investment. Financial research, 421(7):116-134, 2015 (in Chinese).

Li Wenfei, Tang Qingquan. Has the Uncertainty of Government Behavior Hindered Firm Innovation? Perspective from the Fluctuation of Local Government Fiscal Behavior. Economic management, 536(8):45-54, 2015 (in Chinese).

Li ping, Shu Wei, Tang Qingquan ,Cao Jian. Can Internal Control Improve the Co-relation Between R&D Investment and Firm Value? China Accounting Review, 10 (3) : 325-346, 2015 (in Chinese).

Tang Qingquan, Wu Cen. Banking Structure and Financing Constraint of R&D Investment. Financial research, 421(7):116-134, 2015 (in Chinese).

Tang Qingquan, Li Wenfei, Cai Guilong. Family control, Risk Investment and Enterprise R&D Investment. Securities Market Herald, 270(1):32-38, 2015 (in Chinese).

Xiao Hailian, Tang Qingquan, Zhou Meihua. The impact of debt on enterprise innovation investment pattern: An empirical study based on R&D heterogeneity. Science Research Management, 2014, 10:77-85 (in Chinese).

Tang Qingquan, Wu Cen. The performance of enterprises based on synergistic effect from internal and external R&D innovation. Management Science, 2014, 5:12-23 (in Chinese)

Zhen Liming,Tang Qingquan. Resource allocation, R&D investment and benchmarking: An empirical test from China's manufacturing industry. Contemporary Economic Management, 2014,6:12-19 (in Chinese).

Tang Qingquan, Li Hongwei, Li Haiwei. Extensive development of Chinese enterprises and the mechanism of competitive advantage. Contemporary Economic Management, 2013,8:14-23 (in Chinese).

Xie WeiMin, Tang Qingquan. CEO Shareholding and Corporate Innovation: Empirical Evidence from Chinese Listed Companies. Modern Management Science, 2013, 3:6-8 (in Chinese).

Tang Qingquan, Yidong Li, Jing Zhou. The value of enterprise R&D investment and the strategy choice of R&D investment. Contemporary Economic Management, 2013,1:24-34 (in Chinese).

Xu Xin,Tang Qingquan. R&D, Technology Indraught and Industry Changes of Main Business: An Empirical Research on Chinese Manufacturing Listed Companies.Journal of Financial Research, 2012,10:193-206 (in Chinese)

Xu Xin,Tang Qingquan. The competitive advantage and acceleration trap of patents: based on the relationship between patents and earnings of Chinese listed companies. Science Research Management,2012,6:83-9 (in Chinese).

Xiao Hailian, Tang Qingquan,Li Ping. Research on the synergy effect between research(R) investment and development (D) investment: Empirical evidence from Chinese public companies.China Research Review, 2012,10(1):33-52 (in Chinese).

Liu Hong,Xiao Meifeng,Tang Qingquan. Incentive and Crowding-out Effects of R&D Subsidy on Companies’ R&D Expenditures: Empirical Analysis Based on the Data of Chinese Listed Companies,Economic Mangement,2012,4:19-28 (in Chinese).

Zhen Liming,Tang Qingquan.Enterprise’s R&D investment behavior and its value added mechanisms: the empirical research based on Chinese listed enterprises. Journal of Business Economic,2012,3:65-74 (in Chinese).

Xiao Hailian,Tang Qingquan. Enterprise Executives’ Entrepreneur Behavior and Innovation Profit:Based on a Questionnaire Research. China Opening Jouranl,2012,1:3-96 (in Chinese).

Tang Qingquan, Tang Qingquan, Li Haiwei. The internal mechanisms in updating and transformation of industrial structures: evidence from Guangdong. Management of National Economy(Information Center for Social Sciences,RUC),2012,1:89-97 (in Chinese).

Xiao Hailian,Tang Qingquan,Zhou Meihua. Empirical study on effect of research investment on value of enterprise. Technology Ecnomics,2011,12:31-37 (in Chinese).

Tang Qingquan, Li Haiwei. The internal mechanisms in updating and transformation of industrial structures: evidence from Guangdong. Journal of Sun Yat-sun Univevisity, 2011, 5:191-199 (in Chinese).

Xie Weimin, Tang Qingquan. Enterprise R&D investment and performance: empirical evidence from A-share companies. The Reform, 2011, 3:102-109 (in Chinese).

XiaYun, Tang Qingquan. Control rights, executive pay and innovation investment. Journal of Shanxi Finance and Economics University, 2011, 5:86-92 (in Chinese).

TangQingquan, XiaYun, Xu Xin. Executive incentives and R&D investment: an endogenous perspective. China Accounting Review, 2011, 1: 21-42 (in Chinese).

Xu Xin, TangQingQuan. Financial analysts tracking and R&D activities in enterprise. Journal of Financial Research, 2010, 11:172-189 (in Chinese).

Tang Qingquan, XuXin. R&D investment and internal capital. China Accounting Review, 2010, 9: 341-362 (in Chinese).

Zhen Liming, Tang Qinquan. The Effect of Technology Acquisition on Corporate Performance and Its intermediary Factors: Empirical Evidences from Listed Companies. Management Review, 2010,9:12-23 (in Chinese).

Xu Xin, Tang Qingquan. The Impact of R&D Activities and Innovation Patents on Firm Value: Empirical Evidences from Listed Companies. R&D Management, 2010,04:20-29 (in Chinese).

Tang Qingquan,Yi Cui. Risk Preference of Executive Shareholders and R&D Investment Motivation. Contemporary Economy & Management, 2010,2:20-25 (in Chinese).

Tang Qingquan, He Shuchi, Li Yidong. Relationships management for Success in New Product Development. Enterprise Management (Information Center for Social Sciences, RUC),2010, 2: 151-159 (in Chinese).

Xie Xiaofang, Li Yidong, Tang Qingquan. Does Market Recognize the Value of Business Investment in R&D? Empirical Evidence from Shanghai & Shenzhen Stock Market. China Accounting Review, 2009, 3: 299-314 (in Chinese).

Tang Qingquan,Lu Boke. Innovation efficiency and affecting factors. Journal of Sun Yat-sun Univevisity, 2009,6: 187-196 (in Chinese).

Tang Qing-quan, Zhen Liming. Risk Preference, Compensation Incentive and R&D Investment: Evidence from Chinese Listed Companies. Economic Management Journal, 2009,5: 56-64 (in Chinese).

Xie Weiming,Tang Qingquan,Lu Shanshan. The Effect of R&D Subsidies on Firm’s R&D expenditure:Evidence from Chinese Listed Companies. Journal of Financial Research, 2009, 6:86-99 (in Chinese).

Xie Xiaofang,Li Yidong,Tang Qingquan. Does Market recognize the Value of business investment in R&D? Accounting Review of China,2009,3: 299-314 (in Chinese).

Tang Qingquan, Lu Bo-ke. Industrial firm’s Investment and Innovation Efficiency. The Journal of Quantitative & Technical Economics, 2009, 26(2):3-17 (in Chinese).