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1 108/1 會計系 張寶光 教授 期刊論文 發佈 Is a Regional Coordination Approach to Air Pollution Management Helpful? Evidence from China , [108-1] :Is a Regional Coordination Approach to Air Pollution Management Helpful? Evidence from China期刊論文Is a Regional Coordination Approach to Air Pollution Management Helpful? Evidence from ChinaXuehui Zhang; Zhidong Tan; Bao-Guang Chang; Kam C. Chanenvironmental regulation;air pollution;regional coordinationSustainability 12(1), 134(17 pages)In February 2017 China began to require the regional coordination of four ministries and 28 cities surrounding Beijing to manage air pollution. The Coordination attempts to unify air pollution standards and implements various new methods to monitor air pollution. Leveraging the natural experiment and using a difference-in-differences research design, we note that firms located in the treatment cities invest more in the environment than those in the control cities. In addition, we find that non-state-owned firms (non-SOEs) respond more strongly than SOEs. The findings remain qualitatively the same after accounting for selection bias in the cities included
2 105/2 會計系 林凱薰 助理教授 期刊論文 發佈 Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China. , [105-2] :Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China.期刊論文Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China.企業社會責任與實質活動盈餘管理:中國之實證孔繁華; 林凱薰; 王貞靜corporate social responsibility (CSR);earnings management;real operating activities;government policy;企業社會責任(CSR);盈餘管理;實質活動;政府政策中華會計學刊 12(S), p.537-574This paper investigates whether corporate social responsibility (CSR) can constrain real activities earnings management (REM), focusing on the legitimacy pressures of CSR compliance in the Chinese context. The distinctive setting of the role of government in CSR allow us to draw new inference. We find that contrary to the criticism that mandated CSR policies is simply window dressing, strong CSR performers are more ethical in their reporting behaviors because they have incentives to maintain good relationship with stakeholders. However, the relationship is weaker for state-owned enterprises (SOEs), which suggests that
3 104/2 財金系 黃健銘 助理教授 期刊論文 發佈 The Effects of Corporate Social Responsibility on Equity Fund’s Returns: Evidence from China , [104-2] :The Effects of Corporate Social Responsibility on Equity Fund’s Returns: Evidence from China期刊論文The Effects of Corporate Social Responsibility on Equity Fund’s Returns: Evidence from ChinaChen, M.C.; Lee, C.F.; Huang, Chien-Mingcorporate social responsibility;equity funds;quantile regression modelInternational Journal of Economics and Finance 8(10), p.92-102The purpose of this paper is to investigate whether the fund management companies in China have the corporate social responsibility (CSR) and its correlation with the fund performance. The samples are the equity funds between 2004 and 2012. The basis for assessment for the CSR is the Chinese fund company comprehensive assessment report, published by Morningstar Chinese Research Center in Jan 25th 2013. This research uses quantile regression model with three factors to measure the fund management companies with high ranking or low ranking average fund returns and provide investors some basis for investment decisions. The empirical re
4 105/2 會計系 孔繁華 副教授 期刊論文 發佈 Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China , [105-2] :Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China期刊論文Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China企業社會責任與實質活動盈餘管理:中國之實證孔繁華; 林凱薰; 王貞靜corporate social responsibility (CSR);earnings management;real operating activities;government policy;企業社會責任(CSR);盈餘管理;實質活動;政府政策中華會計學刊 12(S), p.537-574This paper investigates whether corporate social responsibility (CSR) can constrain real activities earnings management (REM), focusing on the legitimacy pressures of CSR compliance in the Chinese context. The distinctive setting of the role of government in CSR allow us to draw new inference. We find that contrary to the criticism that mandated CSR policies is simply window dressing, strong CSR performers are more ethical in their reporting behaviors because they have incentives to maintain good relationship with stakeholders. However, the relationship is weaker for state-owned enterprises (SOEs), which suggests that S
5 106/2 資管系 戴敏育 副教授 期刊論文 發佈 Do Intraday Large Price Changes Matter for Trading Index Futures? Evidence from China Futures Markets , [106-2] :Do Intraday Large Price Changes Matter for Trading Index Futures? Evidence from China Futures Markets期刊論文Do Intraday Large Price Changes Matter for Trading Index Futures? Evidence from China Futures Markets日內大幅價格變化對交易指數期貨重要嗎?中國期貨市場的證據Min-Yuh Day; Paoyu Huang; Yensen Ni; Yuhsin Chenday trading;investment strategy;large price changesJournal of Financial Studies 26(2), p.139-174Journal of Financial Studies: By employing intraday tick data due to big data concerns, we examine whether investors profit by day trading China Stock Index 300 Futures (C300F) as the C300F index rises (falls) over considerable points in a minute, which is defined as intraday large price change in this study. We argue that the intraday large price change would stimulate the sentiments of investors and even induce investors to trade the C300F. To the best of our knowledge, the aforementioned issue has not been examined in the relevant literature. Results reveal that investors are likely to make profits by taking sho
6 106/2 資管系 戴敏育 副教授 期刊論文 發佈 Do Implicit Phenomena Matter? Evidence from China Stock Index Futures , [106-2] :Do Implicit Phenomena Matter? Evidence from China Stock Index Futures期刊論文Do Implicit Phenomena Matter? Evidence from China Stock Index FuturesMin-Yuh Day; Paoyu Huang; Yensen Ni; Yuhsin ChenIntraday Trading;Implicit Phenomena;CSI 300 Futures;Investing StrategiesThe Journal of Alternative Investments 21(1), p.79-91The CSI 300 Futures (CSI300F) index rises (falls) implicitly in five consecutive minutes; this rise (fall) is defined as the implicit rising (falling) phenomena in this article. Owing to big data concerns, the authors explore whether investors would profit when the implicit rising (falling) phenomena occur – events which exist in practice, but remain unexplored in the literature. In this study, they reveal that implicit rising (falling) phenomena might trigger the rise (fall) of the CSI300F index, which implies that momentum strategies may be appropriate for trading the CSI300F as the implicit phenomena occurs. The authors suspect that implicit phenomena could be the manipulat
7 106/2 管科系 倪衍森 教授 期刊論文 發佈 Do Implicit Phenomena Matter? Evidence from China Stock Index Futures , [106-2] :Do Implicit Phenomena Matter? Evidence from China Stock Index Futures期刊論文Do Implicit Phenomena Matter? Evidence from China Stock Index FuturesYensen NI; Min-Yuh Day; Paoyu Huang; Yuhsin ChenThe Journal of Alternative Investments 21(1) ,79-91.The CSI 300 Futures (CSI300F) index rises (falls) implicitly in five consecutive minutes; this rise (fall) is defined as the implicit rising (falling) phenomena in this study. Owing to big data concerns, we explore whether investors would profit when the implicit rising (falling) phenomena occur, which exist in practice but remain unexplored in the literature. In this study, we reveal that implicit rising (falling) phenomena might trigger the rise (fall) of the CSI300F index, which is rather impressive for investors, thereby implying that momentum strategies are appropriate for trading the CSI300F as the implicit phenomena occurs. We suspect that implicit phenomena are likely to be the manipulation trace of investors with market force and even insi
8 106/2 管科系 倪衍森 教授 期刊論文 發佈 Do Intraday Large Price Changes Matter for Trading Index Futures? Evidence from China Futures Markets , [106-2] :Do Intraday Large Price Changes Matter for Trading Index Futures? Evidence from China Futures Markets期刊論文Do Intraday Large Price Changes Matter for Trading Index Futures? Evidence from China Futures Markets戴敏育(Min-Yuh Day); 黃寶玉(Paoyu Huang); 倪衍森(Yensen Ni); 陳育欣(Yuhsin Chen)Journal of Financial Studies, 26 (2), 139-174.Journal of Financial Studies: By employing intraday tick data due to big data concerns, we examine whether investors profit by day trading China Stock Index 300 Futures (C300F) as the C300F index rises (falls) over considerable points in a minute, which is defined as intraday large price change in this study. We argue that the intraday large price change would stimulate the sentiments of investors and even induce investors to trade the C300F. To the best of our knowledge, the aforementioned issue has not been examined in the relevant literature. Results reveal that investors are likely to make profits by taking short positions on the C300F right after the occurrence of t
9 105/2 會計系 王貞靜 副教授 期刊論文 發佈 企業社會責任與實質活動盈餘管理:中國之實證 , [105-2] :企業社會責任與實質活動盈餘管理:中國之實證期刊論文企業社會責任與實質活動盈餘管理:中國之實證Corporate Social Responsibility and Real Activities Earnings Management: Evidence from China孔繁華; 林凱薰; 王貞靜corporate social responsibility (CSR);earnings management;real operating activities;government policy;企業社會責任(CSR);盈餘管理;實質活動;政府政策中華會計學刊 12(S), 頁537-574This paper investigates whether corporate social responsibility (CSR) can constrain real activities earnings management (REM), focusing on the legitimacy pressures of CSR compliance in the Chinese context. The distinctive setting of the role of government in CSR allow us to draw new inference. We find that contrary to the criticism that mandated CSR policies is simply window dressing, strong CSR performers are more ethical in their reporting behaviors because they have incentives to maintain good relationship with stakeholders. However, the relationship is weaker for state-owned enterprises (SOEs), which suggests that SOEs tend to engage CSR to shape perceptions of their political legitimac
10 104/1 會計系 徐志順 副教授 期刊論文 發佈 Political connections, managerial incentives and auditor choice: evidence from China , [104-1] :Political connections, managerial incentives and auditor choice: evidence from China期刊論文Political connections, managerial incentives and auditor choice: evidence from ChinaChia-Ling Cheng; Chih-Shun Hsu; Fan-Hua KungState ownership;Managerial incentives;Political connections;Auditor choicePacific Accounting Review 27(4), p.441-465Purpose – The purpose of this paper is to investigate the relationship between the political connections of firms, managerial incentives and auditor choice. Data from China were used to determine whether managers in firms with political connections are more likely to hire auditors of low quality to help them cover up earnings management and opportunistic behavior. Design/methodology/approach – Cross-sectional analysis was conducted using data covering the period from 2003 to 2009 and the Top 10 auditors were used as a proxy to represent the demand for high-quality auditors. Three proxies were used to measure the political connectedness: state-owned enterp
11 104/1 會計系 孔繁華 副教授 期刊論文 發佈 Political connections, managerial incentives and auditor choice: evidence from China , [104-1] :Political connections, managerial incentives and auditor choice: evidence from China期刊論文Political connections, managerial incentives and auditor choice: evidence from ChinaChia-Ling Cheng; Chih-Shun Hsu; Fan-Hua KungState ownership;Managerial incentives;Political connections;Auditor choicePacific Accounting Review 27(4), p.441-465Purpose – The purpose of this paper is to investigate the relationship between the political connections of firms, managerial incentives and auditor choice. Data from China were used to determine whether managers in firms with political connections are more likely to hire auditors of low quality to help them cover up earnings management and opportunistic behavior. Design/methodology/approach – Cross-sectional analysis was conducted using data covering the period from 2003 to 2009 and the Top 10 auditors were used as a proxy to represent the demand for high-quality auditors. Three proxies were used to measure the political connectedness: state-owned enterp
12 101/1 產經系 楊志海 教授 期刊論文 發佈 Short-run and Long-run Effects of Exchange Rate Change on Trade Balance:Evidence from China and Its Trading Partners , [101-1] :Short-run and Long-run Effects of Exchange Rate Change on Trade Balance:Evidence from China and Its Trading Partners期刊論文Short-run and Long-run Effects of Exchange Rate Change on Trade Balance:Evidence from China and Its Trading PartnersWang, Chun-Hsuan; Lin, Chun-Hung A.; Yang, Chih-Hai淡江大學產業經濟學系Exchange rate;J-curve;Panel cointegration;Trade balance;ChinaAmsterdam: Elsevier BV * North-HollandJapan and World Economy 24(4), pp.266-273As one of largest exporting countries in the world, China has experienced a large amount of trade surpluses for the past decade. However, a growing criticism has been focused on the manipulation of Chinese Yuan (RMB) exchange rate by the Chinese government. While China implemented the exchange rate reform policy in July 2005, the question, whether its currency is undervalued remains as a debatable issue. Different from previous studies by focusing on individual trading partners, this paper tests the short-run J-Curve hypothesis and long-run trade balance ef
13 100/1 會計系 郭樂平 教授 期刊論文 發佈 Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China , [100-1] :Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China期刊論文Disclosure of Corporate Social Responsibility and Value Creation: Evidence from ChinaKuo, Lopin; Yeh, Chin-Chen; Yu, Hui-Cheng淡江大學會計學系CSR; market value; quality management; environmental managementOttawa: Denfar Transnational Development Inc.Transnational Corporations Review 3(3), pp.34-50This paper examines the effect of context disclosure of corporate social responsibility (CSR) on firm’s market value (MV) in China. This examination bases on the sample comprises 466 CSR reports collected from the China Corporate Responsibility Website. Through content analysis and integration, it first identified six dimensions of CSR. Based on these dimensions, this paper proposed hypotheses and validated them by regression analysis. It finds that disclosure levels of CSR can enhance firm’s MV in China and the sample firms’ CSR engagement is mainly driven by impact from government policies or significant social
14 100/1 會計系 葉金成 副教授 期刊論文 發佈 Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China , [100-1] :Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China期刊論文Disclosure of Corporate Social Responsibility and Value Creation: Evidence from ChinaKuo, Lopin; Yeh, Chin-Chen; Yu, Hui-Cheng淡江大學會計學系CSR; market value; quality management; environmental managementOttawa: Denfar Transnational Development Inc.Transnational Corporations Review 3(3), pp.34-50This paper examines the effect of context disclosure of corporate social responsibility (CSR) on firm’s market value (MV) in China. This examination bases on the sample comprises 466 CSR reports collected from the China Corporate Responsibility Website. Through content analysis and integration, it first identified six dimensions of CSR. Based on these dimensions, this paper proposed hypotheses and validated them by regression analysis. It finds that disclosure levels of CSR can enhance firm’s MV in China and the sample firms’ CSR engagement is mainly driven by impact from government policies or significant social
15 100/1 國企系 黃健銘 助理教授 期刊論文 發佈 The Influences of Ownership Structure: evidence from China , [100-1] :The Influences of Ownership Structure: evidence from China期刊論文The Influences of Ownership Structure: evidence from ChinaHuang, Bor-Yi; Lin, Cho-Min; Huang, Chien-Ming淡江大學國際企業學系Financial leverage;Capital structure;Credit risk;Long term debt;Business entities;Debt financing;Business risks;Standard deviation;Investors;Investment management companiesNashville: Journal of Developing AreasThe Journal of Developing Areas 45(1), p.209-227This paper examines that the impact of firm-specific characteristic on firm capital structure in Chinese-listed companies and attempts to solve a few puzzles existing in previous related studies. The key factors include state ownership, institutional ownership, and the risk of default. From the analyses of all samples, our results confirm that the expected default risk is important in explaining debt decision, but the influence of ownership structure is not significant. However, after separating high- and low-level from the firm leverage we find that the owner
16 96/2 會計系 黃振豊 教授 期刊論文 發佈 經理人道德哲學對專案評估決策之影響:中國之證據 , [96-2] :經理人道德哲學對專案評估決策之影響:中國之證據期刊論文經理人道德哲學對專案評估決策之影響:中國之證據The Effects of Managers' Moral Philosophy on Project Evaluation Decision: Evidence from China張寶光; 黃振豊淡江大學會計學系中國社會主義; 道德哲理; 專案評估; 代理問題; 承諾續擴; China's socialism; moral philosophy; project evaluation; agency problem; escalation of commitment臺北市:政治大學國際關係研究中心中國大陸研究=Mainland China Studies 51(1),頁1-30本研究以實驗法探討中國社會主義情境下,個人層級道德判斷與代理問題對經紀人專案評估決策之影響。主要發現如下,首先,在中國社會主義情境下,其代理問題對可能失敗專案決策之影響,與過去資本主義情境的實證結果相似,顯示在存有資訊不對稱的情境下人性利己本質具共同性,不因社會或制度差異而有所改變。其次,具高理想主義道德哲理之專案經理,比低理想主義道德哲理之專案經理較會停止可能失敗專案之執行,隱含在中國社會主義體制下,個人層次之理想主義道德哲理維度可減緩對可能失敗專案的承諾續擴現象。最後社會期望偏誤在中國社會主義情境下係普遍存在的現象,值得未來以中國會主義為背景的行為面研究者加以注意。本文結果除使相關文獻更為豐富外,更可提供跨國企業管理階層在晉用中國人才時之重要參考。20130321 已補正完成 by 李惠縈;tku_id: 000114486; 000001192;Made available in DSpace on 2013-07-11T03:38:15Z (GMT). No. of bitstreams: 0;2014-04-14 補正完成 by 宏孟zh_TW1013-2716國內TSSCITWN<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/20315</url></record></links>
17 96/2 會計系 張寶光 教授 期刊論文 發佈 經理人道德哲學對專案評估決策之影響:中國之證據 , [96-2] :經理人道德哲學對專案評估決策之影響:中國之證據期刊論文經理人道德哲學對專案評估決策之影響:中國之證據The Effects of Managers' Moral Philosophy on Project Evaluation Decision: Evidence from China張寶光; 黃振豊淡江大學會計學系中國社會主義; 道德哲理; 專案評估; 代理問題; 承諾續擴; China's socialism; moral philosophy; project evaluation; agency problem; escalation of commitment臺北市:政治大學國際關係研究中心中國大陸研究=Mainland China Studies 51(1),頁1-30本研究以實驗法探討中國社會主義情境下,個人層級道德判斷與代理問題對經紀人專案評估決策之影響。主要發現如下,首先,在中國社會主義情境下,其代理問題對可能失敗專案決策之影響,與過去資本主義情境的實證結果相似,顯示在存有資訊不對稱的情境下人性利己本質具共同性,不因社會或制度差異而有所改變。其次,具高理想主義道德哲理之專案經理,比低理想主義道德哲理之專案經理較會停止可能失敗專案之執行,隱含在中國社會主義體制下,個人層次之理想主義道德哲理維度可減緩對可能失敗專案的承諾續擴現象。最後社會期望偏誤在中國社會主義情境下係普遍存在的現象,值得未來以中國會主義為背景的行為面研究者加以注意。本文結果除使相關文獻更為豐富外,更可提供跨國企業管理階層在晉用中國人才時之重要參考。20130321 已補正完成 by 李惠縈;tku_id: 000114486; 000001192;Made available in DSpace on 2013-07-11T03:38:15Z (GMT). No. of bitstreams: 0;2014-04-14 補正完成 by 宏孟zh_TW1013-2716國內TSSCITWN<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/20315</url></record></links>
18 96/1 財金系 邱建良 教授 期刊論文 發佈 Normal and abnormal information transmissions: evidence from China's stock markets , [96-1] :Normal and abnormal information transmissions: evidence from China's stock markets期刊論文Normal and abnormal information transmissions: evidence from China's stock marketsChiu, Chien-liang; Hung, Jui-cheng淡江大學財務金融學系empirical analysis; investment; spillover effect; stock market; Asia; China; Eurasia; Far East; Guangdong; Shanghai; ShenzhenOxon: RoutledgeApplied Economics Letters 14(12), pp.863-87020121130 補正完成 by yuchi;tku_id: 000100730; 000121786;Made available in DSpace on 2013-03-12T02:57:12Z (GMT). No. of bitstreams: 0en1350-4851國際SSCIGBR<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/18382</url></record></links>
19 96/1 財金系 洪瑞成 教授 期刊論文 發佈 Normal and abnormal information transmissions: evidence from China's stock markets , [96-1] :Normal and abnormal information transmissions: evidence from China's stock markets期刊論文Normal and abnormal information transmissions: evidence from China's stock marketsChiu, Chien-liang; Hung, Jui-cheng淡江大學財務金融學系empirical analysis; investment; spillover effect; stock market; Asia; China; Eurasia; Far East; Guangdong; Shanghai; ShenzhenOxon: RoutledgeApplied Economics Letters 14(12), pp.863-87020121130 補正完成 by yuchi;tku_id: 000100730; 000121786;Made available in DSpace on 2013-03-12T02:57:12Z (GMT). No. of bitstreams: 0en1350-4851國際SSCIGBR<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/18382</url></record></links>
20 101/1 產經系 林俊宏 教授 期刊論文 發佈 Short-run and Long-run Effects of Exchange Rate Change on Trade Balance:Evidence from China and Its Trading Partners , [101-1] :Short-run and Long-run Effects of Exchange Rate Change on Trade Balance:Evidence from China and Its Trading Partners期刊論文Short-run and Long-run Effects of Exchange Rate Change on Trade Balance:Evidence from China and Its Trading PartnersWang, Chun-Hsuan; Lin, Chun-Hung A.; Yang, Chih-Hai淡江大學產業經濟學系Exchange rate;J-curve;Panel cointegration;Trade balance;ChinaAmsterdam: Elsevier BV * North-HollandJapan and World Economy 24(4), pp.266-273As one of largest exporting countries in the world, China has experienced a large amount of trade surpluses for the past decade. However, a growing criticism has been focused on the manipulation of Chinese Yuan (RMB) exchange rate by the Chinese government. While China implemented the exchange rate reform policy in July 2005, the question, whether its currency is undervalued remains as a debatable issue. Different from previous studies by focusing on individual trading partners, this paper tests the short-run J-Curve hypothesis and long-run trade balance ef
21 97/2 會計系 顏信輝 教授 期刊論文 發佈 Are Asymmetrically Recognized Accruals Affected by Different Legal Environments or Market Characteristics? Evidence from China , [97-2] :Are Asymmetrically Recognized Accruals Affected by Different Legal Environments or Market Characteristics? Evidence from China期刊論文Are Asymmetrically Recognized Accruals Affected by Different Legal Environments or Market Characteristics? Evidence from China法律環境和市場特性對於不對稱認列應計項目行為的影響:以中國市場為例丁緯; Ting, Wei; 顏信輝; Yen, Sin-Hui淡江大學會計學系應計模型;不對稱認列應計項目;中國市場特性;法律環境;Accruals models;Asymmetrically recognized accruals;Chinese market characteristics;Legal environment臺北市:政治大學商學院會計系/李先庚會計文教基金會會計評論 International Journal of Accounting Studies 49,頁1-33100學年度研究獎補助論文本研究以中國上海與深圳的上市公司為研究對象,探討經濟狀況(經濟利得與經濟損失)對應計模型的影響。在應計模型中加入經濟狀況的影響因子後發現,中國企業提列應計項目時,會更快速的認列利得,與Ball and Shivakumar (2006)以美國公司為研究對象時,發現企業會更穩健的認列損失(更快速的認列損失)有所不同。造成此一結果的差異,可能肇因於中國市場和美國市場的法律環境不同所致,由於中國市場的法律環境對投資人的保護較不完善,因此,相較於美國企業,中國的上市公司有更多的機會,利用應計項目來操弄財務報表,調升公司的盈餘(更快速的認列利得),而較不會穩健保守的認列損失。本研究進一步探討中國企業及時認列利得的情形是否因會不同的市場特性而有所改變,結果顯示國營企業、財務艱困公司(ST板塊)、僅在A股市場上市的公司以及帳面價值市價比較高的公司會更快的認列利得。;This paper examines the role of economic gains and losses withi
22 101/1 會計系 郭樂平 教授 期刊論文 發佈 Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from China , [101-1] :Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from China期刊論文Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from ChinaKuo, Lo-pin; Yeh, Chin-chen; Yu, Hui-cheng淡江大學會計學系Chichester: John Wiley & Sons Ltd.Issue Corporate Social Responsibility and Environmental Management Corporate Social Responsibility and Environmental Management 19(5), pp.273–287This paper first evaluates the quality of corporate social responsibility (CSR) information disclosed in each report using content analysis. Results suggest that 41% of the sample firms fail to provide any information of the 42 CSR activities that allow outside stakeholders to understand their CSR actions; 42% offer text descriptions of their general CSR activities, but only 17% provide statistics about their achievements or other quantitative figures. Further, this paper also compares firms' environmental disclosure from the aspect of environmentally sensitive or ownershi
23 101/1 會計系 葉金成 副教授 期刊論文 發佈 Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from China , [101-1] :Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from China期刊論文Disclosure of Corporate Social Responsibility and Environmental Management-Evidence from ChinaKuo, Lo-pin; Yeh, Chin-chen; Yu, Hui-cheng淡江大學會計學系Chichester: John Wiley & Sons Ltd.Issue Corporate Social Responsibility and Environmental Management Corporate Social Responsibility and Environmental Management 19(5), pp.273–287This paper first evaluates the quality of corporate social responsibility (CSR) information disclosed in each report using content analysis. Results suggest that 41% of the sample firms fail to provide any information of the 42 CSR activities that allow outside stakeholders to understand their CSR actions; 42% offer text descriptions of their general CSR activities, but only 17% provide statistics about their achievements or other quantitative figures. Further, this paper also compares firms' environmental disclosure from the aspect of environmentally sensitive or ownershi
24 95/1 國貿系 吳秀玲 副教授 期刊論文 發佈 Fiscal Structures and Regional Economic Growth: Evidence from China’s Fiscal Contract System , [95-1] :Fiscal Structures and Regional Economic Growth: Evidence from China’s Fiscal Contract System期刊論文Fiscal Structures and Regional Economic Growth: Evidence from China’s Fiscal Contract SystemChien-hsun Chen; Hsiu-ling Wu淡江大學國際貿易學系暨國際企業研究所Journal of Developing Areastku_id: 000121020;Submitted by 曉芬 游 (139570@mail.tku.edu.tw) on 2011-10-22T15:53:05Z No. of bitstreams: 0;Made available in DSpace on 2011-10-22T15:53:05Z (GMT). No. of bitstreams: 0en<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/67435</url></record></links>
25 99/1 會計系 孔繁華 副教授 期刊論文 發佈 The Effects of Corporate Ownership Structure on Earnings Conservatism: Evidence from China , [99-1] :The Effects of Corporate Ownership Structure on Earnings Conservatism: Evidence from China期刊論文The Effects of Corporate Ownership Structure on Earnings Conservatism: Evidence from ChinaKung, Fan-hua; Cheng, Chia-ling; James, Kieran淡江大學會計學系Las Vegas, Nevada: Macrothink InstituteAsian Journal of Finance and Accounting 2(1), pp.47-67tku_id: 000133924;Submitted by 曉芬 游 (139570@mail.tku.edu.tw) on 2011-10-20T04:44:26Z No. of bitstreams: 0;Made available in DSpace on 2011-10-20T04:44:26Z (GMT). No. of bitstreams: 0;20131228 verified by Sujenen1946-052X國外否USA<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64126</url></record></links>
26 99/1 產經系 林俊宏 教授 期刊論文 發佈 R&amp;D, Human Capital Investment and Productivity: Firm-level Evidence from China's Electronics Industry , [99-1] :R&amp;D, Human Capital Investment and Productivity: Firm-level Evidence from China's Electronics Industry期刊論文R&amp;D, Human Capital Investment and Productivity: Firm-level Evidence from China's Electronics IndustryYang, Chih-hai; Lin, Chun-hung; Ma, Daw淡江大學產業經濟學系insurance;productivity;R&amp;D;trainingChichester: Wiley-Blackwell Publishing Ltd.China &amp; World Economy=中國與世界經濟(英文版) 18(5), pp.72-89Using firm-level panel data covering 2005–2007, the present paper examines the effects of R&amp;D and human capital investment on productivity in China's electronics industry. It is found that both R&amp;D and on-the-job training positively contribute to total factor productivity (TFP). Firms' investment in employees' health insurance and pensions, which are components of workers' compensation, generate a productivity-enhancing effect, supporting the efficiency wage hypothesis. The estimated impact of R&amp;D on productivity varies among different forms of ownership, and foreign-owned enterpris
27 100/1 會計系 郭樂平 教授 期刊論文 發佈 Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China , [100-1] :Disclosure of Corporate Social Responsibility and Value Creation: Evidence from China期刊論文Disclosure of Corporate Social Responsibility and Value Creation: Evidence from ChinaYeh, Chin-chen, Kuo, Lo-pin; Yu, Hui-cheng淡江大學會計學系Ottawa United Learning AcademyTransnational Corporations Review (Accepted Forthcoming)(EconLit)Submitted by 樂平 郭 (lopinkuo@mail.tku.edu.tw) on 2011-08-17T12:03:02Z No. of bitstreams: 0en_US1918-6444<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/55154</url></record></links>
28 96/1 國貿系 吳秀玲 副教授 期刊論文 發佈 Fiscal structures and regional economic growth: evidence from china's fiscal contract system , [96-1] :Fiscal structures and regional economic growth: evidence from china's fiscal contract system期刊論文Fiscal structures and regional economic growth: evidence from china's fiscal contract systemChen, Chien-hsun; 吳秀玲; Wu, Hsiu-ling淡江大學國際貿易學系暨國際企業研究所Tennessee State University College of BusinessJournal of Developing Areas 41(2), pp.119-135tku_id: 000121020;Made available in DSpace on 2009-11-30T10:20:02Z (GMT). No. of bitstreams: 1 : 118 bytes, checksum: aaf1ccf6976f68635531606f0b6dd90c (MD5)en0022-037X<links><record><name>機構典藏連結</name><url>http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/24392</url></record></links>
29 94/1 產經系 麥朝成 約聘專任特聘研究講座 期刊論文 發佈 The effect of export tax rebates on export performance: Theory and evidence from China , [94-1] :The effect of export tax rebates on export performance: Theory and evidence from China期刊論文The effect of export tax rebates on export performance: Theory and evidence from ChinaChen, Chien-hsun; 麥朝成; Mai, Chao-cheng; Yu, Hui-chuan淡江大學產業經濟學系Export tax rebate; Cournot quantity competition model; China's exportElsevierChina Economic Review 17(2), pp.226-235This paper develops a Cournot quantity competition model to examine the effect of export tax rebate policy on export performance. The main conclusions drawn are as follows: (i) when a government raises the export rebate rate, the output of final goods for export by the domestic firm increases, while the output of the foreign competitor decreases; (ii) when a government raises the export rebate rate, the profit of the domestic firm increases, while that of the foreign competitor decreases; and (iii) the optimum export rebate rate is positive and greater than 1, indicating that the domestic government not only refunds fully the custom duti
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