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YAO Haixin     XIE Mingyi     WANG Yiying     WANG Xiaohui    
WANG Shulin     SUN Yana     MENG Jiajia     LIU Zhijie    
KANG Peng     GAO Ying     CHEN Gengying     AN Man    
LV Yi     LIU Junting     BO Lan     CAO Lihua    

YAO Haixin
2020-07-08 20:46  

Dr. Yao Haixin

Professor in Accounting and Finance of Liaoning University

Ph.D  in Economics, Liaoning University

Master of Statistics, Shanghai University of Finance & Economy

Visiting scholar of Nijenrode University, The Netherlands; California State University, NorthridgeCSUN,U.S.A.


Research Focus:

Empirical research in accounting, M&A and Valuation, IPO Pricing, Corporate governance and corporate finance, Game theory and its application, Finance and accounting in capital market.


Papers and Publications

Achievements in special research: Has issued more than 80 academic papers, published 8 books, and accomplished more than 10 projects about above areas.



1. Haixin Yao, Zhijie Liu, 2015. Research on Equity Pricing in Foreign Investor’s M&A State-owned Enterprise.The Commercial Press, China.

2. Haixin Yao,2012,Research on the Competitiveness of Big Enterprises From the View of M&A. The Economic & Management Publishing House.

3. Haixin Yao,Zhiqiang Lu,2011,Research on the Relationship between the Board Structure and Manager’s Moral Hazard—From the View of Corporate Finance. The Economic & Management Publishing House.

4. Haixin Yao, Yuanyuan Xing 2009. The Nature of the Firm – Origins, Evolution, and Development. (translated book. Edited by Oliver E. Williamson, Oxford University Press, Inc.1993). The Commercial Press, China.

5. Haixin Yao etd, Financial Management.(2007,1st edition;2013,2se edition;2019,3rd edition). The Tsinghua University Press.

6. Haixin Yao 2001. A game theoretic analysis of economic policy. The Economic & Management Publishing House.

7. Haixin Yao etd. 1999 Cost Accounting – Creating Value for Management (translated book. McGraw-Hill Company, Inc. 1997). China Machine Press.


Journal Papers:

1. Li LuYao Haixin. Can Shared Auditors Inhibit M&A Googwill Bubbles? The Evidence from Chinese Listed Companies. Journal of Audit and Econnomics,2019(05)32-42.

2. Li LuYao Haixin. A Study on the Effects and Mechanisms of Venture Capital on the Accounting Information Comparability. Collected Essays on Finance and Economics2019(04):71-80.

3. Yao HaixinLi Lu. Can Shared Auditors Improve M&A Performance? Evidence from Chinese A Share Listed Companies. Journal of Audit and Econnomics,2018(03)29-39.

4. Yao Hai-xin, Wang Yi-ying, Wang Shu-lin. Voluntary Information Disclosure of Intangible Assets, Financial Constraints and Under-Investment –An Empirical Study Based on Data from Chinese high and New Tech Listed Companies. Journal of Northeastern University, 2018(3):239-246.

5. Sun Meng-nan, Yao Hai-xin, Zhao Li-juan. Political Connection,Strategic Choice of M&A and Corporate Value. Economic Theory and Business Management. 2017(06):19-33.

6. Yao Haixin, Zhao Lijuan, Sun Mengnan. Game Analysis on Active Monitoring by the Board of Directors. Finance and Accounting Monthly, 2017(10):10-13.

7. Pei Lei,Yao Haixin. The Economic Analysis of Agricultural Insurance-related Crimes—A Study Based on 142 Cases. Insurance Studies,2016(10):119-127.

8. Yao Haixin, Sun Mengnan, Zhao Lijuan. Can Companies’ Dynamic Competitiveness Enhance the Performance of M&A? Journal of Liaoning University,201605):98-108.

9. Yao Haixin,Sun Mengnan. CEO’s Overconfidence, CEO’s Power and M&A Performance. Finance and Accounting Monthly, 2016(27):26-35.

10. Yao Haixin, Sun Mengnan, Zhao Lijuan. Research on Political ConnectionCorporate Social Responsibility and Corporate Competitiveness—Empirical Study based on Panel Data of China’s Listed Company. Techno-economics & Management Research, 2016(07):49-54.

11. Yao Hai-xin, Leng Jun. Internal Control, External Supervision and Accounting Information Disclosure Quality of Listed Company—Based on the Game Theory. Journal of Northeastern University (Social Science), 2016(05):247-2254.

12. Yao Haixin, Lu Ping , Tian Tian. Investor Sentiment, Stock Market Response to Earnings News and Market Timing of Earnings Manipulation. Finance and Trade Research, 2015902):128-138.

13. Liu Yan, Yao Haixin. Chief Executive Power, Professional Competence of Audit Committee and Internal Control Weakness. Nankai Business Review,2014(02):4-12.

14. Lu Ping , Yao Haixin. Investor Sentiment and Mispricing of Corporate Earnings—Evidence from Chinese Securities Markets. Journal of Finance and Economics, 2014(3)98-106.

15. Yao Hai-XinZhu Ya-Qin. Can M&A Enhance the Competitiveness of Big Enterprises? An Empirical Research Based on Listed Companies M & A[J].Journal of Liaoning University2014,42(3):89-99.

16. Yao Haixin, Lu Ping. The Logical Relation Between Relevance and Reliability Qualitative Characteristics in the FASB/IASB Common Conceptual Framework——An Analysis Based on the Perspective of Economics[J].The Theory and Practice of Finance and Economics, 2013(6)54-58.

17. Huhe Guo, Yao Haixin. Non-market M & A ,Delisting mechanism and Capital Market Efficiency.Modern Economic Research,2012(4);45-49.

18. Yao Haixin, Huke Guo. The research on new issue of debt restructuring in listed companies. The Chinese certified public accountant ,2012(4):70-72.

19. Zhu Ya-Qin ,Yao Hai-Xin.An empirical study on relationship between corporate social responsibility and corporate value[J]. Research on Financial and Economic Issues,2010,315(2):102-106.

20. Yao Hai-xin, Hu Ke-guo, A Study on the Execution Power of Accounting Regulation of Listed Companies: From the Perspective of Accounting Measurement and Disclosure of the Accounts Receivable, Journal of audit & economics ,2010(3):63-69.

21. Yao Hai-XinZhu Ya-Qin. A Study of SOEs Pricing in Foreign Investors M&A Based on  Signaling Games[J].Journal of Liaoning University(Philosophy and SocialScience),2010(5): 12-16.

22. Yao Haixin & Yu Jian, The Analysis on the Influence Factors of M&A by Foreign Acquirers to State-owned Shares, Journal of Northeatern University (Social Science), 2010(3), Vol 12, 29-36.

23. Yao Hai-xin, Liu Zhi-jie. A Empirical Analysis of Financial Effect Factors upon Pricing State-owned Equity in Foreign Investor’s M&A. China Soft Science,2009(10):133-141.

24. Haixin Yao, Zhiqiang Lu, Hongyu Li. Influence of Corporate Social Responsibility on Stockholder’s Wealth : An Empirical Study. Journal of Nortneastern University, 2007(04)

25. Haixin Yao, Han Xiao. Equity structures and operating performance : a evidence from Liaoning’ list companies. Journal of Modern Accounting and Auditing, 2006,Jan.

26. Haixin Yao, Zheng Li,,Dewu Wang. A Game-theoretic Analysis of the Results of Enforcing the New P.R.C. Acounting Law. Journal of Liaoning University, 2006(04).

27. Haixin Yao. A positive study on IOP pricing in Chinese list companies. Journal of Liaoning University, 2004(03).

28. Haixin Yao, Han Xiao A positive analysis on relationship between Equity structures and operating performance in Liaoning list companies. Economic Management Journal, 2004 (21).

29. Haixin Yao,etc.. A game theoretic analysis of imperfect information  on accounting supervision of list company . Accounting Research, 200305.

30. Haixin Yao. A analysis of supply and demand in industry of Chinese Certified Public Accountant after China join WTO. The Chinese Certified Public Accountant, 2001 (06).


Tel: (+86)24-62602051; (+86)24-86772201

Fax : (+86)24-86772201

E-mailhxyao@lnu.edu.cn hxyao5807@sina.com 

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