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Dr Jiancheng Liu

Former Research Student

Jiancheng Liu


Jiancheng Liu is a PhD student in Accounting at Lancaster University. Prior to joining the PhD programme in 2013, he did his MRes in Accounting and Financial Management also at Lancaster. His research focuses on non-GAAP earnings and accounting comparability. Other research interest includes audit and performance measure. 

Supervised By

Professor Steven Young

Dr. Zhan Gao

Current Research

In my PhD thesis chapter 1, I look at how non-GAAP exclusions influence cross-firm earnings comparability. I found that overall non-GAAP exclusions enhance cross-sectional earnings comparability. In chapter 2, I investigate whether distinct accruals exert a different influence on earnings comparability.

Current Teaching

Undergraduate: AcF 100 Introduction to Corporate Finance (TA)

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