Xiao Liu

Welcome to my page!

I am an Assistant Professor of Accounting at Southern Methodist University.

My research focuses on the real effects of accounting standards and prudential regulation in the banking industry. Specifically, I use both reduced-form and structural methods to study how loan loss accounting rules, together with capital requirements, affect banks’ lending behavior during both economic upturns and downturns. I am deeply issue-oriented in my research. I apply both analytical and empirical methods to identify the real effects of regulation in both banking and commercial sectors.

I recieved my Phd in Accounting from Rice University in 2023. Before Rice, I studied financial mathematics at the University of Chicago and Wuhan University.

Outside of work, I enjoy yoga, foreign movies, and playing with my cat Toby. 

Contact: xiaoliu@smu.edu