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UTSA College of Business

Victor L. Heller Harrison Liu, Ph.D.
Assistant Professor
Department of Accounting
Harrison.Liu@utsa.edu

Ph.D. Texas A&M University
M.S. Research Institute of Petroleum Exploration and Development
B.S. Peking University

ABout
Harrison Liu, assistant professor of accounting, holds a Ph.D. in accounting from Texas A&M University and a Ph.D. in environmental engineering from the University of Houston.  He also holds a M.S. in petroleum geology from the Research Institute of Petroleum Exploration and Development, and a B.S. in geology from Peking University.  Dr. Liu’s research focuses on financial accounting with emphasis in short selling, naked short selling, corporate share repurchases, insider trading, executive compensation and financial markets.  His primary teaching areas are financial accounting and cost/managerial accounting.

Research Interests

  • Covered and naked short selling
  • Open market and accelerated share repurchases
  • Executive compensation
  • Financial market anomalies

Selected Publications
“Naked Short Selling: Is It Information-based Trading?,” with S. McGuire and E. Swanson.

“Silent Combat: Do Managers Use Share Repurchases to Trade against Short Sellers,” with E. Swanson.

“Investigating Capital Investment and Shareholder Payouts of Repatriating Firms with Differential Extraterritorial Income Exclusion and Domestic Manufacturing Deduction Benefits,” with M. Kinney.







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