姓名*：刘建梅
职称*：副教授
电子邮箱*：liujianmei@vip.163.com
个人简介*：天津财经大学会计学院副教授、博士、硕士生导师，入选天津市“131”创新型人才第三层次（2018），天津财经大学优秀青年教师支持计划人选。主要研究方向为信息披露、公司财务、公司治理和审计。到目前为止在《管理世界》、《南开管理评论》、《会计研究》、《金融研究》、《管理科学》、The British Accounting Review、Journal of Enterprise Information Management、Managerial and Decision Economics等高水平期刊发表论文多篇，出版专著1部，主持国家自然科学基金青年项目、教育部人文社会科学基金青年项目、天津市财政局重点会计科研项目多项，参与国家级、省部级项目多项。荣获中国会计学会会计学优秀论文奖、天津市社会科学优秀成果奖、CTTI中国智库索引智库研究优秀成果奖。兼任天津市审计学会理事。
教育背景*：
2011—2015 南开大学商学院会计系 会计学 博士
2009—2011 南开大学商学院会计系 会计学 硕士
2005—2009 青岛大学商学院会计系 会计学 学士
工作简历*：
2015.02—2015.12 香港中文大学会计学院 研究助理
2015.12—2022.12 天津财经大学会计学院 讲师
2022.12—至今 天津财经大学会计学院 副教授
研究方向*：
信息披露、公司财务、公司治理和审计
主要课程*：
审计学、高级审计理论与实务、Management Accounting（双语）
发表论文*：
1. 股权激励、投资者情绪和MD&A语调管理.财经论丛，2022(6).
2. 投资者能解读文本信息语调吗？.南开管理评论，2021(5).
3. 财务危机对同行企业权益资本成本的溢出效应−基于投资者情绪的中介效应分析.管理科学，2022(1).
4. 盈余错报与分析师行为调整的不对称性.财贸研究，2020(10).
5. 相得益彰抑或掩人耳目：盈余操纵与MD&A中的非财务信息披露. 会计研究，2015(8).
6. 才能信号抑或薪酬辩护：超额薪酬与战略信息披露. 金融研究，2015(12).
7. 媒体关注能提高公司投资效率吗？.财经论丛，2015(4).
8. 审计委员会信息权对会计信息质量的影响.财贸研究，2015(3).
9. 非财务信息、外部融资与投资效率——基于外部制度约束的研究. 管理世界，2012(7).
10. Impression Management, Forward-Looking Strategy-Related Disclosure, and Excess Executive Compensation: Evidence from China. The British Accounting Review，2024 .
11. Digital transformation and corporate innovation: A factor input perspective. Managerial and Decision Economics，2023, 44.
12. Digital transformation ambidexterity and business performance. Journal of Enterprise Information Management，2023, 36.
13. Does negative information in MD&A can reduce stock crash risk?. Nankai Business Review International，2021(3).
研究项目*：
1. 国家自然科学基金青年项目：状态依存性、管理层披露动机与市场解读研究，2018-2020，主持
2. 教育部人文社会科学研究青年项目：MD&A描述性信息披露的语调研究：状态依存性、动机与市场解读，2018-2021，主持
3. 天津市财政局项目：MD&A非财务信息披露质量研究，2017-2018，主持
4. 天津市财政局项目：数字化信息披露对企业决策的影响，2021-2022，主持
5. 天津市财政局项目：科技竞争下企业创新信息披露研究：基于供应链协同创新的视角，2023-2024，主持
6. 国家自然科学基金项目：多类别非平衡企业信用评估的多SVM集成建模研究，2018-2021，参与
7. 国家自然科学基金项目：上市公司自媒体信息披露及互动的影响因素及经济后果：基于微博、微信的研究，2019-2022，参与
8. 国家自然科学基金项目：风险投资、企业生产率与股价信息质量，2019-2021，参与
9. 国家自然科学基金项目：交易所问询监管的影响因素及治理效应——基于财务报告问询函的证据，2020-2023，参与
10. 教育部人文社会科学研究青年项目：董事会关系网络、断裂带与公司双元创新能力，2018-2022，参与
11. 教育部人文社会科学研究青年项目：公允价值估计的审计行为及其审计质量：基于关键审计事项披露与田野调查的研究，2020-2022，参与
荣誉及获奖：
天津财经大学优秀青年教师支持计划，2023
天津市“131”创新型人才第三层次
投资者能解读文本信息语调吗？CTTI中国智库索引2023年度智库研究优秀成果 一等奖，2023
第十一届公司治理国际研讨会优秀论文，2021
非财务信息、外部融资与投资效率——基于外部制度约束的研究，中国会计学会会计学优秀论文，2012
非财务信息、外部融资与投资效率——基于外部制度约束的研究，天津市第十四届社会科学优秀成果奖，2016
英文版:
Name：Jianmei Liu
Current position：Associate Professor
Subject：Accounting
E-mail：liujianmei@vip.163.com
The brief introduction：
Jianmei Liu, PhD, Master tutor, Associate Professor at Accounting School, Tianjin University of Finance and Economics. Selected as the third level of Tianjin 131 innovative talents; Candidate of Excellent Young Teacher Support Program of Tianjin University of Finance and Economics. Research interests are information disclosure; corporate finance; corporate governance and Auditing. She has led several research projects sponsored by the National Natural Science Foundation of China, the Philosophy and Social Science Foundation of the Education Ministry, Tianjin Finance Bureau key accounting research project; Participated in several national, provincial and ministerial projects. She has published in journals such as Management World (in Chinese), Nankai Business Review (in Chinese), Accounting Research (in Chinese), Finance Research (in Chinese), Journal of Management Science(in Chinese), The British Accounting Review, Journal of Enterprise Information Management, Managerial and Decision Economic; Published 1 monograph. She was awarded the Outstanding Paper Award of Accounting Society of China; the 14th Outstanding Achievement Award of Social Science in Tianjin; CTTI China Think Tank Index Think Tank Research Excellence Award.
Education：
Sep 2011 to December 2015: PhD in Accounting (full-time), Accounting, Business School, Nankai University, China
Sep 2009 to Jun 2011: Master in Accounting (full-time), Accounting, Business School, Nankai University, China
Sep 2005 to Jun 2009: Bachelor in Accounting (full-time), Accounting, Business School, Qingdao University, China
Employment：
2015.02-2015.12 Research Assistant, School of Accounting, Chinese University of Hong Kong
2015.12—2022.12 Lecturer (Full time), Accounting School, Tianjin University of Finance and Economics, China
2022.12 to present: Associate Professor (Full time), Accounting School, Tianjin University of Finance and Economics, China
Current research interest:
Information disclosure
Corporate finance
Corporate governance
Auditing
Research achievement:
Main publications:
1. Equity Incentive，Investor Sentiment and MD＆A Tone Management. Collected Essays on Finance and Economics, 2022(6).
2. Can Investors Interpret the Tone of Text Information?. Nankai Business Review, 2021(5).
3. Spillover Effect of Financial Distress on the Cost of Equity Capital of Intra-industry Firms: Mediating Effect of Investor Sentiment. Management Science, 2022(1).
4. Earnings Misstatements and Asymmetric Adjustment of Analysts’ Behavior. Finance and Trade Research, 2020(10).
5. A Supplement or Another Lie: Earnings Manipulation and Non— financial Information Disclosure in MD＆A. Accounting Research (in Chinese), 2015(8).
6. Talent Signaling or Compensation Justification: Excess Executive Compensation and Information Disclosure on Strategy. Finance Research (in Chinese), 2015(12).
7. Can Media Coverage Improve Corporate Investment Efficiency?. Collected Essays on Finance and Economics, 2015(4).
8. Influence of Audit Committee's Information Right on Accounting Information Quality. Finance and Trade Research, 2015(3).
9. The Non-financial Information, the External Financing, and the Investment Efficiency: a Study Based on the Constraint of External Systems. Management World, 2012(7).
10. Impression Management, Forward-Looking Strategy-Related Disclosure, and Excess Executive Compensation: Evidence from China. The British Accounting Review，2024 .
11. Digital transformation and corporate innovation: A factor input perspective. Managerial and Decision Economics，2023, 44.
12. Digital transformation ambidexterity and business performance. Journal of Enterprise Information Management，2023, 36.
13. Does negative information in MD&A can reduce stock crash risk?. Nankai Business Review International，2021(3).
Main research grants obtained:
1. The National Natural Research Foundation, PRC. A study of State-dependence, Management Information Disclosure Motives and Makert Interpretation. Grant No: 71702123, 2018-2020, Lead.
2. The Philosophy and Social Science Foundation of the Education Ministry, PRC. A study of the tone of MD&A Descriptive Information Disclosure: State Dependence, Motivation and Market Interpretation. Grant No: 17YJC790095, 2017-2020, Lead.
3. Tianjin Finance Bureau Foundation: Research on the Quality of MD&A Non-financial Information Disclosure, 2017-2018, Lead
4. Tianjin Finance Bureau Foundation: The impact of digital information Disclosure on corporate decision making, 2021-2022, Lead
5. Tianjin Finance Bureau Foundation: Research on enterprise innovation information disclosure under technological competition: from the perspective of supply chain collaborative innovation, 2023-2024, Lead
6. The National Natural Research Foundation, PRC. Multi-SVM Integrated Modeling Research on Multi-Category Unbalanced Enterprise Credit Evaluation. Grant No: 71771162, 2018-2021, Participate.
7. The National Natural Research Foundation, PRC. Influencing Factors and Economic Consequences of Listed Companies from Media Information Disclosure and Interaction: Research Based on Weibo and WeChat. Grant No: 71872121, 2019-2022, Participate.
Teaching:
For Under-graduate students: Auditing Principles
For Master students: Theory and Practice of Advanced Auditing; Management Accounting(bilingual)
Honors and awards:
Selected as the third level of Tianjin 131 innovative talents
Candidate of Excellent Young Teacher Support Program of Tianjin University of Finance and Economics.
Excellent paper of the 11th International Symposium on Corporate Governance, 2021
The Non-financial Information, the External Financing, and the Investment Efficiency: a Study Based on the Constraint of External Systems, Outstanding Paper Award of Accounting Society of China, 2012
The Non-financial Information, the External Financing, and the Investment Efficiency: a Study Based on the Constraint of External Systems, the 14th Outstanding Achievement Award of Social Science in Tianjin, 2016
Can investors interpret the tone of text messages? CTTI China Think Tank Index 2023 Annual Think Tank Research Excellence Award, 2023
