研究成果 1992 2019

2019

Are governmental expenditures also sticky? Evidence from the operating expenditures of public schools

Wu, T. Z. C., Young, C. S., Yu, C. C. & Hsu, H. T., 2019 一月 1, (Accepted/In press) 於 : Applied Economics.

研究成果: Article

Public schools
Costs
Expenditure
Stickiness
Public sector
5 引文 (Scopus)
Data envelopment analysis
Taxation
Industry
Accounting firms
Taiwan

Fair value and economic consequences of financial restatements

Huang, H-W., Feng, Z. Y. A. & Zaher, A. A., 2019 一月 1, (Accepted/In press) 於 : Finance Research Letters.

研究成果: Article

Financial restatements
Fair value
Economic consequences
Investors
Financial crisis
1 引文 (Scopus)

Fog-Based Pub/Sub Index with Boolean Expressions in the Internet of Industrial Vehicles

Li, Y., Zhang, W., Zhu, R., Li, G., Ma, M., Shu, L-C. & Luo, C., 2019 三月 1, 於 : IEEE Transactions on Industrial Informatics. 15, 3, p. 1629-1642 14 p., 8454471.

研究成果: Article

Fog
Internet
Data storage equipment
Processing
1 引文 (Scopus)

Leverage and employee compensation – the perspective of human capital

Lin, H-C., Liang, S-H., Chiu, S. C. & Chen, C. Y., 2019 二月 4, 於 : International Journal of Managerial Finance. 15, 1, p. 62-78 17 p.

研究成果: Article

Employee compensation
Leverage
Human capital
Employees
Labour costs
2 引文 (Scopus)

Multiple directorships and the value of cash holdings

Chou, T. K. & Feng, H. L., 2019 十月 1, 於 : Review of Quantitative Finance and Accounting. 53, 3, p. 663-699 37 p.

研究成果: Article

Cash holdings
Multiple directorships
Cash
Dividends
Operating performance
Emerging countries
Sovereign debt
Information transmission
Greece
Portugal

軟體業研發資本化與研發過度投資之關聯性:論管理者權益薪酬之影響

Chen, C. H., Tsai, L. C., Young, C-S. & Hsu, H. W., 2019 一月 1, 於 : Journal of Accounting Review. 68, p. 1-37 37 p.

研究成果: Article

Equity
Capitalization
Overinvestment
Software industry
Agency problems
2018
Finance
Shareholders
shareholder
real estate
merger
structural change

A reexamination on the effect of bank competition on bank non-performing loans

Wang, T-S., 2018 十二月 8, 於 : Applied Economics. 50, 57, p. 6165-6173 9 p.

研究成果: Article

Bank competition
Loans
Non-performing loans
Deposits
Time series data
開啟存取
Compensation committees
Fair value
2 引文 (Scopus)

Top Management Team Characteristics and Accrual-Based Earnings Management

Hsieh, Y-T., Chen, T. K., Tseng, Y. J. & Lin, R. C., 2018 十二月 1, 於 : International Journal of Accounting. 53, 4, p. 314-334 21 p.

研究成果: Article

Top management teams
Earnings management
Tenure
Incentives
Earnings manipulation
2017
4 引文 (Scopus)
Query processing
Sensor networks
Air
Mobile devices
Processing
3 引文 (Scopus)

Auditor selection and corporate social responsibility

Sun, W. C., Huang, H-W., Dao, M. & Young, C-S., 2017 十月 1, 於 : Journal of Business Finance and Accounting. 44, 9-10, p. 1241-1275 35 p.

研究成果: Article

Corporate Social Responsibility
Industry
Auditors
Auditor quality
Legal liability

Audit quality following the Public Company Accounting Oversight Board’s operation

Chiu, S. C., Chien, C. C. & Lin, H-C., 2017 一月 1, 於 : Corporate Governance (Bingley). 17, 5, p. 927-946 20 p.

研究成果: Article

Oversight
Audit quality
Inspection
PCAOB
Audit firms
5 引文 (Scopus)
Material weakness
Audit committee
Internal control
Disclosure
Accounting research

Does IFRS adoption decrease the cost of equity of the global tourism firms?

Feng, Z. Y., Wang, Y. C. & Huang, H-W., 2017 十二月 1, 於 : Tourism Economics. 23, 8, p. 1615-1631 17 p.

研究成果: Article

equity
tourism
Tourism
firm
costs
1 引文 (Scopus)

Eliminating the form 20-F reconciliation and audit pricing

Lin, Y. H. & Huang, H-W., 2017 三月 1, 於 : Journal of International Accounting Research. 16, 1, p. 1-19 19 p.

研究成果: Article

Reconciliation
Audit pricing
Audit fees
Manipulation
Preparation
1 引文 (Scopus)

Engagement partners participating in auditing standard setting and audit quality*

Wu, T. Z. C., Huang, H-W., Yu, C. C. & Wu, C. H., 2017 十一月 22, (Accepted/In press) 於 : Asia-Pacific Journal of Accounting and Economics. p. 1-21 21 p.

研究成果: Article

Audit quality
Auditing standards
Auditors
Incumbents
Discretionary accruals
6 引文 (Scopus)

Fair value measurement and accounting restatements

Lin, Y. H., Lin, S., Fornaro, J. M. & Huang, H. W. S., 2017 九月, 於 : Advances in Accounting. 38, p. 30-45 16 p.

研究成果: Article

Accounting restatements
Fair value
Assets
Financial reporting quality
Financial assets

Parameterized Spatio-Textual Publish/Subscribe in Road Sensor Networks

Li, Y., Huang, Z., Zhu, R., Li, G., Shu, L-C., Tian, S. & Ma, M., 2017 十月 20, 於 : IEEE Access. 5, p. 22940-22952 13 p., 8078168.

研究成果: Article

Sensor networks
Processing
Scalability
3 引文 (Scopus)

Performance evaluation of the Taiwan railway administration

Hsiao, B., Shu, L-C., Yu, M. M., Shen, L. K. & Wang, D. J., 2017 十二月 1, 於 : Annals of Operations Research. 259, 1-2, p. 119-156 38 p.

研究成果: Article

Railway
Performance evaluation
Taiwan
Resources
Industry
3 引文 (Scopus)

The effects of industry expertise on cost of debt: An individual auditor-level analysis

Wang, Y. C., Huang, H. W., Chiou, J. R. & Huang, Y. C., 2017 一月 1, 於 : Asian Review of Accounting. 25, 3, p. 322-334 13 p.

研究成果: Article

Expertise
Industry
Auditors
Cost of debt
Industry specialization
2 引文 (Scopus)
shareholder
manufacturing
expenditures
expenditure
pollution
Timeliness
Fair value
Financial reporting
Lag
Audit reports

What lies beneath the implementation of expensing equity-based compensation?

Lin, H-C., Chen, R. R., Chou, T-K. & Long, M., 2017 十二月 1, 於 : Pacific Basin Finance Journal. 46, p. 78-93 16 p.

研究成果: Article

Equity
Shareholders
Firm value
Wealth transfer
Debt
2016
1 引文 (Scopus)
Data Dependence
Profiling
Infrastructure
Dynamic loads
Loads (forces)
7 引文 (Scopus)

Audit firms’ client acceptance decisions: Does partner-level industry expertise matter?

Hsieh, Y. T. & Lin, C. J., 2016 五月, 於 : Auditing. 35, 2, p. 97-120 24 p.

研究成果: Article

Expertise
Industry
Client acceptance
Audit firms
Sarbanes-Oxley Act
3 引文 (Scopus)
Corporate governance
Financial institutions
Cost of equity capital
Fair value
Assets
20 引文 (Scopus)

Financial reporting quality of Chinese reverse merger firms: The reverse merger effect or the weak country effect?

Chen, K. C., Cheng, Q., Lin, Y. C., Lin, Y. C. & Xiao, X., 2016 九月, 於 : Accounting Review. 91, 5, p. 1363-1390 28 p.

研究成果: Article

Country effects
Mergers
Financial reporting quality
Chinese firms
Incentives
2 引文 (Scopus)

Non-financial performance in product market and capital expenditure

Liao, L. K., Lin, Y. M. & Lin, T. W., 2016 六月 1, 於 : Journal of Business Research. 69, 6, p. 2151-2159 9 p.

研究成果: Article

Financial performance
Product market
Capital expenditures
Nonfinancial performance measures
Investment decision
1 引文 (Scopus)

Predicting and testing probability of continuous purchasing of online customers

Hsiao, B., Shu, L-C. & Hsieh, S. J., 2016 一月 13, 2015 12th International Conference on Fuzzy Systems and Knowledge Discovery, FSKD 2015. Tang, Z., Du, J., Yin, S., Li, R. & He, L. (編輯). Institute of Electrical and Electronics Engineers Inc., p. 783-788 6 p. 7382042. (2015 12th International Conference on Fuzzy Systems and Knowledge Discovery, FSKD 2015).

研究成果: Conference contribution

Purchasing
Electronic commerce
Mountings
Managers
Customers
3 引文 (Scopus)

The impact of value-relevant accounting rules on innovative activities

Lin, H. C., Chien, C. C. & Chiu, S. C., 2016 十一月 1, 於 : R and D Management. 46, 5, p. 872-886 15 p.

研究成果: Article

Industry
Shareholders
Intellectual property
Managers
Innovative activity
6 引文 (Scopus)

The volatility of other comprehensive income and audit fees

Huang, H. W., Lin, S. & Raghunandan, K., 2016 六月, 於 : Accounting Horizons. 30, 2, p. 195-210 16 p.

研究成果: Article

Audit fees
Other comprehensive income
Profit
Prediction
Exchange rates
1 引文 (Scopus)

Towards load shedding and scheduling schemes for data streams that maintain quality and timing requirements of query results

Ning, G. Q., Wang, H., Shu, L-C. & Yeh, G. R., 2016 五月 1, 於 : Soft Computing. 20, 5, p. 1961-1976 16 p.

研究成果: Article

Data Streams
Timing
Scheduling
Query
Requirements
2015

Collective keyword search on spatial network databases

Li, Y., Li, G. & Shu, L-C., 2015 八月 1, 於 : Journal of Computational Information Systems. 11, 15, p. 5489-5497 9 p.

研究成果: Article

Costs
Processing
Experiments
2 引文 (Scopus)

Continuous monitoring of top-k spatial keyword queries in road networks

Li, Y., Li, G., Shu, L., Huang, Q. & Jiang, H., 2015 十一月, 於 : Journal of Information Science and Engineering. 31, 6, p. 1831-1848 18 p.

研究成果: Article

Query processing
road network
monitoring
Monitoring
Processing
16 引文 (Scopus)

Corporate governance and capital structure dynamics: An empirical study

Liao, L-K., Mukherjee, T. & Wang, W., 2015 六月 1, 於 : Journal of Financial Research. 38, 2, p. 169-192 24 p.

研究成果: Article

Capital structure
Governance structure
Empirical study
Shareholders
Corporate governance
8 引文 (Scopus)

Equity Financing and Social Responsibility: Further International Evidence

Feng, Z. Y., Wang, M. L. & Huang, H. W., 2015 九月 1, 於 : International Journal of Accounting. 50, 3, p. 247-280 34 p.

研究成果: Article

Corporate Social Responsibility
Equity financing
Social responsibility
Investors
Social reporting
23 引文 (Scopus)

Fee discounting and audit quality following audit firm and audit partner changes: Chinese evidence

Huang, H-W., Raghunandan, K., Huang, T. C. & Chiou, J. R., 2015 七月 1, 於 : Accounting Review. 90, 4, p. 1517-1546 30 p.

研究成果: Article

Discounting
Fees
Audit quality
Audit firms
Audit fees
1 引文 (Scopus)

Lower audit fees for women audit partners in Taiwan and why

Huang, T. C., Chiou, J. R., Huang, H. W. & Chen, J. F., 2015 十二月 1, 於 : Asia Pacific Management Review. 20, 4, p. 219-233 15 p.

研究成果: Article

Audit
Audit fees
Taiwan
Fees
Industry

Nonparametric bounds for European option prices

Lin, H. C., Chen, R. R. & Oded, P., 2015 一月 1, Handbook of Financial Econometrics and Statistics. Springer New York, p. 207-231 25 p.

研究成果: Chapter

European Options
Lower bound
Histogram
Black-Scholes Model
Arbitrage
2 引文 (Scopus)

Real Earnings Management Uncertainty and Corporate Credit Risk

Chen, T. K., Tseng, Y. & Hsieh, Y-T., 2015 七月 3, 於 : European Accounting Review. 24, 3, p. 413-440 28 p.

研究成果: Article

Credit risk
Uncertainty
Earnings management
Management activities
Manufacturing industries
1 引文 (Scopus)

Search continuous spatial keyword range queries over moving objects in road networks

Du, X., Li, Y., Huang, Q. & Shu, L., 2015 一月 15, 於 : Journal of Computational Information Systems. 11, 2, p. 759-767 9 p.

研究成果: Article

Query processing
Global positioning system
Monitoring
Processing
Experiments

The role of exchange rate fluctuations in the volatility and correlations in emerging markets

Wang, T-S., Jiang, I. M., Chang, H. J. & Cheng, J. T. S., 2015 九月 1, 於 : International Journal of Information and Management Sciences. 26, 3, p. 219-238 20 p.

研究成果: Article

Exchange rate fluctuations
Emerging markets
Equity markets
Transition economies
Latin American countries
6 引文 (Scopus)

XBRL adoption and cost of debt

Lai, S. C., Lin, Y. S., Lin, Y. H. & Huang, H. W., 2015 五月 5, 於 : International Journal of Accounting and Information Management. 23, 2, p. 199-216 18 p.

研究成果: Article

Regression analysis
Transparency
Costs
Managers
Industry
2014
2 引文 (Scopus)

Accounting disclosure quality, capital market intensity and national productivity

Lin, Y-C., Chang, H., Chen, J. & Wu, G. S., 2014 九月 1, 於 : Annals of Operations Research. 221, 1, p. 239-254 16 p.

研究成果: Article

Accounting disclosure
Disclosure quality
Capital markets
Productivity
Physical capital
1 引文 (Scopus)
Data envelopment analysis
Personnel
Costs