關鍵字查詢 | 類別:期刊論文 | | 關鍵字:evidence from Taiwan

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1 108/1 會計系 張瑀珊 教授 期刊論文 發佈 Audit partner independence and business affiliation: evidence from Taiwan , [108-1] :Audit partner independence and business affiliation: evidence from Taiwan期刊論文Audit partner independence and business affiliation: evidence from TaiwanYu-Shan Chang; Chia-Yu Chiang; Li-Lin(Sunny) Liu; Xinmei(Lucy) XieClient importance;Affiliated business groups;Auditor independence;Audit partnerAdvances in Accounting 46, 100428Affiliated business groups play important roles in markets, especially emerging markets. Both International Auditing and Assurance Standards Board (IAASB) and Public Company Accounting Oversight Board (PCAOB) have expressed strong concerns about the audit quality of group financial statements. Audit quality is closely related with auditor independence (Tepalagul & Lin, 2015). In this study, we examine whether audit partners are more likely to compromise their independence for clients affiliated with consolidated business groups. We incorporate the impact of business group in the construction of client importance proxy in order to explore the potential impact of cl
2 102/1 會計系 陳慧玲 助理教授 期刊論文 發佈 Does CPA name matter? Evidence from Taiwan , [102-1] :Does CPA name matter? Evidence from Taiwan期刊論文Does CPA name matter? Evidence from TaiwanSin-Hui Yen; Yu-Shan Chang; Hui-Ling ChenPCAOB signature regulation;Audit quality;Legal responsibilityResearch in Accounting Regulation 25(2), pp. 230-235This paper employed aquestionnaire survey to investigate the opinions of audit report stakeholders in Taiwan regarding the regulation of signatures in audit reports. The Public Company Accounting Oversight Board (PCAOB) proposed these regulations in 2009, and again in 2011 with a slight alteration. Most respondents agree that having the engagement partner sign the audit report could increase the accountability of CPAs. In addition, the participants believed that knowledge of the name of the engagement partner is important for the users of audit reports. Both of these views are consistent with the views voiced by the PCAOB. Most of the respondents also believe that the regulation of signatures would increase the legal responsibility of the engagemen
3 108/1 公行系 林聰吉 教授 期刊論文 發佈 Personality Traits and Individual Attitudes Toward Same-Sex Marriage: Evidence from Taiwan , [108-1] :Personality Traits and Individual Attitudes Toward Same-Sex Marriage: Evidence from Taiwan期刊論文Personality Traits and Individual Attitudes Toward Same-Sex Marriage: Evidence from TaiwanWang, Ching-Hsing; Tsong-Jyi Lin; Dennis Lu-Chung Weng; Yi-Bin ChangPersonality;Big Five;Same-sex marriage;Homosexual rights;HeterogeneitySexuality Research and Social Policy,17(3),p.524-540While same-sex marriage has been a particularly salient issue in recent years in Taiwan, few scholarly attentions have been paid to examine the determinants of individual attitudes toward same-sex marriage. This study attempts to understand how personality influences individual support for same-sex marriage in Taiwan. Using the original data collected in July 2017 in Taiwan, this study finds that people with higher levels of agreeableness are more likely to oppose same-sex marriage. Besides, conscientiousness and openness to experience have heterogeneous effects on individual attitudes toward same-sex marriage for peop
4 108/1 產經系 劉家樺 副教授 期刊論文 發佈 培養才藝對升大學的影響--以TYP樣本為例 , [108-1] :培養才藝對升大學的影響--以TYP樣本為例期刊論文培養才藝對升大學的影響--以TYP樣本為例THE EFFECT OF CULTIVATING ART AND TALENT SKILL ON COLLEGE OUTCOMES: EVIDENCE FROM TAIWAN YOUTH PROJECT劉家樺才藝;培養才藝;教育成就;國立大學;國立頂尖大學經濟論文 47(4), P571 - 611隨著高等教育擴張,民眾關注教育成就的重點已從上大學轉為上好大學。多元入學的實施提升非考試成績對升學的影響。本文以「台灣青少年計畫」,檢視培養才藝決定因素及培養才藝對升大學的影響,其中升大學分為上大學及上好大學。在培養才藝決定因素分析中發現,基測成績與運動舞蹈、作文演講才藝呈負向、正向關係,顯示認知能力與運動舞蹈和作文演講才藝呈替代和互補關係。其次,在控制才藝天份和各項其他變數下,培養才藝和基測成績皆與上好大學呈正向關係,其中作文演講才藝與上好大學之正向關係最明確。另外,培養才藝與基測成績交乘項和上好大學呈正向關係,隱含在多元入學制度下,同時具有優良才藝和基測成績表現者較能獲得較佳的升學結果。zh_TW1018-161x國內TSSCI;否TWN
5 109/2 產經系 劉家樺 副教授 期刊論文 發佈 父母的性別偏好對國中子女升學和高中職主修領域選擇的影響-以「台灣青少年計畫」樣本為例 , [109-2] :父母的性別偏好對國中子女升學和高中職主修領域選擇的影響-以「台灣青少年計畫」樣本為例期刊論文父母的性別偏好對國中子女升學和高中職主修領域選擇的影響-以「台灣青少年計畫」樣本為例The Effect of Parents' Gender Preference on Children's High School Outcomes and Choice of Major in Senior and Vocational High Schools: Evidence from Taiwan Youth Project劉家樺; 駱明慶性別偏好;重男輕女;重女輕男;國中升學;主修領域;Gender bias;Preference for son;Preference for daughter;High school outcomes;Field of s經濟論文,49(2),p.163-200Using the data of the Taiwan Youth Project, the paper examines the effect of parents’ gender preference on children’s high school outcomes and choice of field of study in senior and vocational high schools. Based on the fertility stopping rule, the paper defines girls whose parents’ preference is for a son and boys whose parents’ preference is for a daughter. The results indicate that the parents’ gender preference has no effect on high school outcomes of children, because the opportunity to enter high school is close to 100%. However, this gender preference significantly affects children’s c
6 109/2 會計系 郭樂平 教授 期刊論文 發佈 Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan , [109-2] :Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan期刊論文Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from TaiwanLopin Kuo; Po-Wen Kuo; Chun-Chih Chenmandatory CSR disclosure;mandatory CSR assurance;cost of debt capital;accounting firmsSustainability 13(4), 1768This study examined the impact of mandatory corporate social responsibility (CSR) disclosure, CSR assurance and the reputation of assurance providers (accounting firms) on the cost of debt capital. Our difference-in-difference research design in conjunction with univariate and multiple regression analysis was assessed using a large sample of firms listed on the Taiwan Stock Exchange and the Taipei Exchange. Our empirical results revealed that mandatory CSR assurance on CSR disclosure provided by accounting firms tended to reduce the cost of debt capital. However, contrary to expectations, the reputation of the accounting firm (Big 4 accounting firms vs. non
7 109/2 會計系 郭博文 助理教授 期刊論文 發佈 Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan , [109-2] :Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from Taiwan期刊論文Mandatory CSR Disclosure, CSR Assurance, and the Cost of Debt Capital: Evidence from TaiwanLopin Kuo; Po-Wen Kuo; Chun-Chih Chenmandatory CSR disclosure;mandatory CSR assurance;cost of debt capital;accounting firmsSustainability 13(4), 1768This study examined the impact of mandatory corporate social responsibility (CSR) disclosure, CSR assurance and the reputation of assurance providers (accounting firms) on the cost of debt capital. Our difference-in-difference research design in conjunction with univariate and multiple regression analysis was assessed using a large sample of firms listed on the Taiwan Stock Exchange and the Taipei Exchange. Our empirical results revealed that mandatory CSR assurance on CSR disclosure provided by accounting firms tended to reduce the cost of debt capital. However, contrary to expectations, the reputation of the accounting firm (Big 4 accounting firms vs. non
8 104/1 經濟系 許舒涵 助理教授 期刊論文 發佈 Estimating the Willingness to Pay to Protect Coral Reefs from Potential Damage Caused by Climate Change - The Evidence from Taiwan , [104-1] :Estimating the Willingness to Pay to Protect Coral Reefs from Potential Damage Caused by Climate Change - The Evidence from Taiwan期刊論文Estimating the Willingness to Pay to Protect Coral Reefs from Potential Damage Caused by Climate Change - The Evidence from TaiwanWilliam Wei-Chun Tseng; Shu-Han Hsu; Chi-Chung ChenCoral reefs;Climate change;Non-market valuationMarine pollution bulletin 101(2), p.556-565Coral reefs constitute the most biologically productive and diverse ecosystem, and provide various goods and services including those related to fisheries, marine tourism, coastal protection, and medicine. However, they are sensitive to climate change and rising temperatures. Taiwan is located in the central part of the world's distribution of coral reefs and has about one third of the coral species in the world. This study estimates the welfare losses associated with the potential damage to coral reefs in Taiwan caused by climate change. The contingent valuation method adopted includes a
9 108/1 公行系 林聰吉 教授 期刊論文 發佈 Personality Traits and Individual Attitudes Toward Same-Sex Marriage: Evidence from Taiwan , [108-1] :Personality Traits and Individual Attitudes Toward Same-Sex Marriage: Evidence from Taiwan期刊論文Personality Traits and Individual Attitudes Toward Same-Sex Marriage: Evidence from TaiwanChing-Hsing Wang; Tsong-jyi Lin; Dennis Lu-Chung Weng; Yi-Bin ChangPersonality;Big Five;Same-sex marriage;Homosexual rights;HeterogeneitySexuality Research and Social Policy 17, p.524-540While same-sex marriage has been a particularly salient issue in recent years in Taiwan, few scholarly attentions have been paid to examine the determinants of individual attitudes toward same-sex marriage. This study attempts to understand how personality influences individual support for same-sex marriage in Taiwan. Using the original data collected in July 2017 in Taiwan, this study finds that people with higher levels of agreeableness are more likely to oppose same-sex marriage. Besides, conscientiousness and openness to experience have heterogeneous effects on individual attitudes toward same-sex marriage for people
10 108/2 會計系 孔繁華 副教授 期刊論文 發佈 環境策略、環境管理與企業價值-以台灣製造業為例 , [108-2] :環境策略、環境管理與企業價值-以台灣製造業為例期刊論文環境策略、環境管理與企業價值-以台灣製造業為例Environmental Strategy, Environmental Management and Firm Value - Evidence from Taiwan's Manufacturing Industry黃振豊; 孔繁華; 陳詩穎前瞻式環境策略;反應式環境策略;環境管理;企業價值當代會計 21(1),頁1-31本研究旨在探討環境策略、環境管理與企業價值之關聯性,以2015年與2016年上市櫃製造業公司為對象,環境策略及環境管理之評分係採內容分析法分析企業社會責任報告書所獲得。研究結果顯示,實施前瞻式環境策略並不如反應式環境策略有助於提升企業價值。顯示台灣目前對於環境策略較為保守,不似營運策略或行銷策略受到重視。其次,實施前瞻式環境策略之效益在短期內可能不顯著,需要長期的投入才能顯現其成效。相較於保守式環境管理,實施積極式環境管理更有助於提升企業價值,說明了其藉由成本的節省、減少負面環境事件所產生的罰款,進而提升企業價值。本研究亦發現實施反應式環境策略與積極式環境管理之企業價值最高,表示企業運用環境策略滿足利害關係人,配合積極式環境管理,可有效提升企業價值。zh_TW國內TSSCI;是TWN
11 107/2 會計系 孔繁華 副教授 期刊論文 發佈 環境策略、環境管理、公司治理關聯性之研究-以台灣上市櫃製造業為例 , [107-2] :環境策略、環境管理、公司治理關聯性之研究-以台灣上市櫃製造業為例期刊論文環境策略、環境管理、公司治理關聯性之研究-以台灣上市櫃製造業為例The Relationships among Environmental Strategy, Environmental Management and Corporate Governance- Evidence from Taiwan’s Manufacturing Firms黃振豊; 孔繁華; 周純伊環境策略;環境管理;公司治理;企業社會責任;製造業商略學報 11(2),頁151-168本研究旨在探討台灣上市櫃製造業環境策略、環境管理及公司治理之間的關聯性,以2015年及2016年發行企業社會責任報告書之公司為樣本,發展環境策略及環境管理評分量表,採內容分析法對企業社會責任報告書進行評分;公司治理則採公司治理中心評鑑之結果衡量。本研究採二階 段估計方法探討企業環境策略與環境管理之關聯性,研究結果指出,環境策略與環境管理之間有正向之關聯性,彼此相互影響,而公司治理與環境策略之間則無直接顯著之關聯性,但公司治理與環境管理會交互影響環境策略,且公司治理會透過環境管理影響環境策略。本研究之結果除了補充相 關文獻之不足外,亦可作為企業對環境保護採取之策略及管理上之參考。zh_TW2073-2147國內是TWN
12 108/1 產經系 劉家樺 副教授 期刊論文 發佈 培養才藝對升大學的影響-以TYP樣本為例 , [108-1] :培養才藝對升大學的影響-以TYP樣本為例期刊論文培養才藝對升大學的影響-以TYP樣本為例The Effect of Cultivating Art and Talent Skill on College Outcomes: Evidence from Taiwan Youth Project劉家樺才藝;培養才藝;教育成就;國立大學;國立頂尖大學經濟論文 47(4),頁 571-611隨著高等教育擴張,民眾關注教育成就的重點已從上大學轉為上好大學。多元入學的實施提升非考試成績對升學的影響。本文以「台灣青少年計畫」,檢視培養才藝決定因素及培養才藝對升大學的影響,其中升大學分為上大學及上好大學。在培養才藝決定因素分析中發現,基測成績與運動舞蹈、作文演講才藝呈負向、正向關係,顯示認知能力與運動舞蹈和作文演講才藝呈替代和互補關係。其次,在控制才藝天份和各項其他變數下,培養才藝和基測成績皆與上好大學呈正向關係,其中作文演講才藝與上好大學之正向關係最明確。另外,培養才藝與基測成績交乘項和上好大學呈正向關係,隱含在多元入學制度下,同時具有優良才藝和基測成績表現者較能獲得較佳的升學結果。zh_TW1018-161x國內TSSCI;劉家樺是TWN
13 109/1 公行系 張一彬 助理教授 期刊論文 發佈 Personality Traits and Individual Attitudes Toward Same-Sex Marriage: Evidence from Taiwan , [109-1] :Personality Traits and Individual Attitudes Toward Same-Sex Marriage: Evidence from Taiwan期刊論文Personality Traits and Individual Attitudes Toward Same-Sex Marriage: Evidence from TaiwanChing-Hsing Wang; Tsong-jyi Lin; Dennis Lu-Chung Weng; Yi-Bin ChangPersonality;Big Five;Same-sex marriage;Homosexual rights;HeterogeneitySexuality Research and Social Policy 17(3), p.524-540While same-sex marriage has been a particularly salient issue in recent years in Taiwan, few scholarly attentions have been paid to examine the determinants of individual attitudes toward same-sex marriage. This study attempts to understand how personality influences individual support for same-sex marriage in Taiwan. Using the original data collected in July 2017 in Taiwan, this study finds that people with higher levels of agreeableness are more likely to oppose same-sex marriage. Besides, conscientiousness and openness to experience have heterogeneous effects on individual attitudes toward same-sex marriage for peop
14 107/2 管科系 倪衍森 教授 期刊論文 發佈 Cash flow statements and firm value : Evidence from Taiwan , [107-2] :Cash flow statements and firm value : Evidence from Taiwan期刊論文Cash flow statements and firm value : Evidence from TaiwanYensen Ni; Paoyu Huang; Pinhui Chiang; Yulu LiaoCash flow statement;Firm value;Cash flow;Corporate governanceThe Quarterly Review of Economics and Finance 71, p.280-290By studying cash flows from operating, investing, and financing activities, we explore the effect of these various cash flows on firm value by employing censored panel data models due to concerning panel data employed and characteristics of dependent variables. Results imply that firms raising funds for capital budgeting projects can enhance their firm value, resulting in cash inflows from financing activities and cash outflows to investing activities consistent with our cognitions. However, results reveal that cash inflows from operating activities may not be regarded as a positive signal different from the relevant studies. We infer that the market is increasingly competitive for Taiwanese enterprises
15 107/1 管科系 倪衍森 教授 期刊論文 發佈 Employee Stock Ownership Plan, Board Structure, and Firm Value: Evidence from Taiwan , [107-1] :Employee Stock Ownership Plan, Board Structure, and Firm Value: Evidence from Taiwan期刊論文Employee Stock Ownership Plan, Board Structure, and Firm Value: Evidence from TaiwanPaoyu Huang; Yensen Ni; Yuhsin ChenThe Journal of Wealth Management, 21(3), 71-78.en_US1534-7524國外是USA
16 106/1 管科系 倪衍森 教授 期刊論文 發佈 Capital Liberalization and Various Financial Markets: Evidence from Taiwan , [106-1] :Capital Liberalization and Various Financial Markets: Evidence from Taiwan期刊論文Capital Liberalization and Various Financial Markets: Evidence from TaiwanManhwa Wu; Paoyu Huang; Yensen NIThe Quarterly Review of Economics and Finance 66, p.265-274Several studies have shown that capital liberalization has varying effects on emerging and developing markets. Meanwhile, other studies have suggested that capital liberalization has different effects on various industries. However, only a few studies have investigated whether capital liberalization has varying effects on different financial markets, including stock, currency, real estate, and bond markets. In this study, we investigate whether various financial markets in a small-scale economy, such as Taiwan, have been affected by capital liberalization in 2003, which is rarely explored comprehensively in the existing literature. Results showed that capital inflows from foreign investment institutions positively affected such markets. Consequen
17 102/1 會計系 張瑀珊 教授 期刊論文 發佈 Does CPA name matter? Evidence from Taiwan. , [102-1] :Does CPA name matter? Evidence from Taiwan.期刊論文Does CPA name matter? Evidence from Taiwan.Sin-Hui Yen; Yu-Shan Chang; Hui-Ling ChenResearch in Accounting Regulation 25(2), p.230-235This paper employed aquestionnaire survey to investigate the opinions of audit report stakeholders in Taiwan regarding the regulation of signatures in audit reports. The Public Company Accounting Oversight Board (PCAOB) proposed these regulations in 2009, and again in 2011 with a slight alteration. Most respondents agree that having the engagement partner sign the audit report could increase the accountability of CPAs. In addition, the participants believed that knowledge of the name of the engagement partner is important for the users of audit reports. Both of these views are consistent with the views voiced by the PCAOB. Most of the respondents also believe that the regulation of signatures would increase the legal responsibility of the engagement partner and minimize the role of firms in the auditing proc
18 105/2 會計系 張瑀珊 教授 期刊論文 發佈 New clients, audit quality, and audit partner industry expertise: Evidence from Taiwan , [105-2] :New clients, audit quality, and audit partner industry expertise: Evidence from Taiwan期刊論文New clients, audit quality, and audit partner industry expertise: Evidence from TaiwanLiu, L. L.; X. Xie; Y. S. Chang; D. A. ForgioneAudit quality;auditor industry expertise;auditor tenure;new client acceptance decisionInternational Journal Auditing 21(3),P.288-303New client acceptance decisions are critical for auditors. Audit quality can be negatively affected by limited knowledge of the new client's operations and finances. This may be mitigated for auditors with industry specialization. We examine whether new clientele negatively affect audit quality at the individual level and how the association with audit quality varies across auditors with different levels of industry specialization. Our study fills a gap in the literature by directly addressing the effects of new clients on audit quality for specialist and non-specialist auditors, as well as portfolio-concentration experts, and sheds ligh
19 105/1 保險系 田峻吉 副教授 期刊論文 發佈 The Impacts of Persistent Behaviour and Cost Sharing Policy on Demand for Outpatient Visits by the Elderly: Evidence from Taiwan’s National Health Insurance. , [105-1] :The Impacts of Persistent Behaviour and Cost Sharing Policy on Demand for Outpatient Visits by the Elderly: Evidence from Taiwan’s National Health Insurance.期刊論文The Impacts of Persistent Behaviour and Cost Sharing Policy on Demand for Outpatient Visits by the Elderly: Evidence from Taiwan’s National Health Insurance.Chung Jen Yang; Ying Che Tsai; Joseph J. Tiendemand for health care; price elasticity; persistent behaviours; dynamic model; panel data; cost-sharing policyThe Geneva Papers on Risk and Insurance - Issues and Practice 42(1), pp.31–52Establishing how to reform the cost-sharing policy to reduce waste in health-care utilisation is an important issue, especially in an ageing society. Using a generalised method of moments (GMM) for the dynamic panel count model during the period 1997–2007 from the National Health Insurance (NHI) programme in Taiwan, this study examines the effects of persistent behaviour and the cost-sharing policy on outpatient medical utilisation for Taiwan’s
20 105/1 財金系 聶建中 教授 期刊論文 發佈 Integration between Real Estate Market and Stock Market:Evidence from Taiwan , [105-1] :Integration between Real Estate Market and Stock Market:Evidence from Taiwan期刊論文Integration between Real Estate Market and Stock Market:Evidence from TaiwanWang, Yih-Chang, Ran Huang, Chien-Chung Nieh, Hong-Kou Ou and Maochieh ChiIndexes;Stock markets;Standards;Time series analysis;Electronic mail;Investment;CouplingsProceedings of the 2017 IEEE International Conference on Applied System Innovation (IEEE-ICASI 2017)This paper investigates long-run equilibrium relationship between real estate market and stock market in Taiwan using real estate investment trust (REIT) index. Linear cointegration model and recently developed time-varying vector error correction model are applied to explore possible long-run linear and non-linear linkage between the two indexes. The results of both the cointegration tests point to the existence of neither linear nor non-linear cointegration, suggesting that REIT markets are segmented from stock markets. These findings have important implication for investo
21 105/2 經濟系 陳柏儒 助理教授 期刊論文 發佈 Intellectual property rights protection and R&D offshoring: evidence from Taiwan , [105-2] :Intellectual property rights protection and R&D offshoring: evidence from Taiwan期刊論文Intellectual property rights protection and R&D offshoring: evidence from TaiwanPo-Lu Chen; Hsun-Fang HsuR&D offshoring;multinational;MNE;intellectual property rights;IPR;cultural distanceJournal of the Asia Pacific Economy 22(4), p.647-656This paper investigates the nexus between intellectual property rights (IPRs) protection and research and development (R&D) offshoring by employing data from Taiwanese multinational enterprises (MNEs) for the period 2003–2005. The empirical results suggest that if a country with IPR protection strength equal to that in Chile increases its IPR protection to the level similar to Taiwan, then the Taiwanese MNEs’ likelihood of R&D offshoring to that country will reduce by 2.1%. This result lends support to the prediction of Gersbach and Schmutzler (2011, Oxford Economic Papers 63(1)).en國外SSCI;Po-Lu Chen是AUS
22 104/2 企管系 汪美伶 教授 期刊論文 發佈 The Effects of Non-Expensed Employee Stock Bonus on Firm Performance: Evidence from Taiwanese High-Tech Firms , [104-2] :The Effects of Non-Expensed Employee Stock Bonus on Firm Performance: Evidence from Taiwanese High-Tech Firms期刊論文The Effects of Non-Expensed Employee Stock Bonus on Firm Performance: Evidence from Taiwanese High-Tech FirmsNien-Chi Liu; Ming-Yuan Chen; Mei-Ling WangBritish Journal of Industrial Relations 54(1), pp.30-54The choice of whether to expense broad-based stock incentives has been a highly controversial debate in both academic research and practice circles. We provide insightful findings to reconcile certain debates regarding the effectiveness of non-expensed, broad-based stock incentives. Using a unique longitudinal dataset from Taiwanese high-tech firms over the 1997–2008 period, our results indicate that non-expensed employee stock bonus incentives exerted positive effects on short-term organizational value added creation. The dilution effects of broad-based stock incentives in Taiwan, however, exerted a negative influence on profitability and eroded share return. The negativ
23 103/2 管科系 倪衍森 教授 期刊論文 發佈 Convertible Bonds Issued in the Bear Market Period: Evidence from Taiwan , [103-2] :Convertible Bonds Issued in the Bear Market Period: Evidence from Taiwan期刊論文Convertible Bonds Issued in the Bear Market Period: Evidence from TaiwanYen-sen Ni; Pao-yu Huangcorporate governance;convertible bonds;directors' holding ratio;tech bubble;G30;G32;G34Applied Economics 47(42), p.4501-4510We argue that the behaviour of enterprises might be modified or even changed completely after black swan events occur. We explore why high-tech firms preferred to issue convertible bonds in 2001–2003, the bear market period after the tech bubble in Taiwan. We show that firms issuing convertible bonds are those with low directors’ holding ratio and high debt ratio. Results also reveal that corporate governance was worse in the firms that issued convertible bonds, as revealed by the finding that the directors’ holding ratio of these issuing firms declined considerably. This finding also implies that corporate governance issues become more serious after black swan events.en0003-6846/1466-4283國外SSCI
24 104/1 管科系 倪衍森 教授 期刊論文 發佈 Do IPOs Matter for Price Limits? Evidence from Taiwan , [104-1] :Do IPOs Matter for Price Limits? Evidence from Taiwan期刊論文Do IPOs Matter for Price Limits? Evidence from TaiwanYensen Ni; Paoyu HuangPrice limit;IPO;Investors' sentiments;Corporate governance;Board structureThe Quarterly Review of Economics and Finance 58, p.74-83Given that the price limit hit is prominently displayed on the screen of the Taiwan Stock Exchange (TWSE), we explore whether price limits occur in initial public offering (IPO) firms according to the assumption that the sentiments of investors tend to be aroused by firms issuing IPOs and the price limit hit. Results reveal that price limits often occur in IPO stocks. The above phenomena do not only occur during the IPO issuing year, but may also be extended to the following year. We infer that several IPO firms tend to manipulate share prices, especially for technology and high-underpricing IPO firms. The results of this study may be interpreted from the sentiments of investors via the viewpoint of behavioral finance.en1062-97
25 97/2 觀光系 葉劍木 教授 期刊論文 發佈 Board roles in organisations with a dual board system: Empirical evidence from Taiwanese nonprofit sport organisations , [97-2] :Board roles in organisations with a dual board system: Empirical evidence from Taiwanese nonprofit sport organisations期刊論文Board roles in organisations with a dual board system: Empirical evidence from Taiwanese nonprofit sport organisations葉劍木; Taylor, Tracy; Hoye, Russell淡江大學國際觀光管理學系Oxford: Elsevier LtdSport Management Review 12(2), pp.91-100Research on the roles of the board of unitary board systems is well established, while explorations of dual board systems are very limited. We know little about nonprofit sport organisations board roles in countries such as Taiwan that operate with a dual board structure. In consequence, this study explored the roles taken by the board of directors and the board of supervisors in Taiwanese nonprofit sport organisations. Four overarching board of director roles were identified: manage vision and purpose; board duty; human resource and fundraising; and stakeholder focus. For the board of supervisors two primary functions emerged: monitoring results;
26 94/2 保險系 田峻吉 副教授 期刊論文 發佈 Willingness to pay and the demand for lotto , [94-2] :Willingness to pay and the demand for lotto期刊論文Willingness to pay and the demand for lottoWang, Jen-Hung; Tzeng, Larry Y.; Tien, Junji淡江大學保險學系Abingdon: RoutledgeApplied Economics 38(10), pp.1207-1216Why do many bettors participate in an unfair gamble, in particular a lotto game, while at the same time purchase insurance? The willingness-to-pay for lotto is analysed to find a ‘rational’ explanation for a (local) risk-averter's participation in an unfair bet. A reasonable case is found where bettors’ preference can be approximately characterized as a locally risk-averse and sufficiently prudent cubic function. Such bettors dislike risk but prefer standard third moment of the payoff. The result suggests that the traditional effective price for lotto demand may omit important explanatory variables. We thus propose an alternative method to examine the demand for lotto by incorporating the second and the third moments of lotto's payoff. Evidence from Taiwan Lotto data supports that lotto bet
27 102/2 會計系 謝宜樺 副教授 期刊論文 發佈 Study on Human Capital of Dispatched Workers in High-tech Industry-Evidence from Taiwan , [102-2] :Study on Human Capital of Dispatched Workers in High-tech Industry-Evidence from Taiwan期刊論文Study on Human Capital of Dispatched Workers in High-tech Industry-Evidence from TaiwanYi-Hua Hsieh; Yi-Lung, YangCorporate Ownership and Control 11(3), pp.50-62From perspective of scholars, experts, dispatched work agencies and supervisors of enterprises which need dispatched workers, this study divides dispatched workers into core and non-core dispatched workers and probes into the difference of human capital of these two types of workers from dimensions and indicators. Regarding four dimensions of human capital, this study demonstrates that high-tech industry pays more attention on capability, affection & motive and uniqueness of core dispatched workers. As to indicators of dimensions of human capital, there are still significant differences between core and non-core dispatched workers. This study completely aims to probe into high-tech industry, human capital and dispatched workers. The r
28 102/2 企管系 李月華 副教授 期刊論文 發佈 An Evaluation of Public Attitude toward Nuclear Power after Fukushima Accident: Evidence from Taiwan , [102-2] :An Evaluation of Public Attitude toward Nuclear Power after Fukushima Accident: Evidence from Taiwan期刊論文An Evaluation of Public Attitude toward Nuclear Power after Fukushima Accident: Evidence from TaiwanLee, Yueh-Hua; Wang, Chu-Ching淡江大學企業管理學系Attitude; Nuclear Power; Multi-regression AnalysisAsian Journal of Humanities and Social StudiesAsian Journal of Humanities and Social Studies 2(2), pp.323-329After Japan Fukushima accident, several countries are discussing whether they will maintain their nuclear power plants in the next few decades. Therefore, the purpose of this paper is to analyze what information and psychometric factor has an effect on the propensity to the decision of terminating the 4th nuclear power plants in Taiwan. Multi-regression method is used to analysis the role of information factors and psychometric factors in attitude changing toward nuclear power; and using model comparison to analysis the explanation power between two information and psychometric models. The
29 102/1 會計系 張瑀珊 教授 期刊論文 發佈 Does the signature of a CPA matter? Evidence from Taiwan , [102-1] :Does the signature of a CPA matter? Evidence from Taiwan期刊論文Does the signature of a CPA matter? Evidence from TaiwanYen, Sin-Hui; Chang, Yu-Shan; Chen, Hui-Ling淡江大學會計學系PCAOB signature regulation;Audit quality;Legal responsibilityNew York: J A I Press Inc.Research in Accounting Regulation 25(2), pp.230-235This paper employed aquestionnaire survey to investigate the opinions of audit report stakeholders in Taiwan regarding the regulation of signatures in audit reports. The Public Company Accounting Oversight Board (PCAOB) proposed these regulations in 2009, and again in 2011 with a slight alteration. Most respondents agree that having the engagement partner sign the audit report could increase the accountability of CPAs. In addition, the participants believed that knowledge of the name of the engagement partner is important for the users of audit reports. Both of these views are consistent with the views voiced by the PCAOB. Most of the respondents also believe that the regulation of sig
30 102/1 會計系 顏信輝 教授 期刊論文 發佈 Does the signature of a CPA matter? Evidence from Taiwan , [102-1] :Does the signature of a CPA matter? Evidence from Taiwan期刊論文Does the signature of a CPA matter? Evidence from TaiwanYen, Sin-Hui; Chang, Yu-Shan; Chen, Hui-Ling淡江大學會計學系PCAOB signature regulation;Audit quality;Legal responsibilityNew York: J A I Press Inc.Research in Accounting Regulation 25(2), pp.230-235This paper employed aquestionnaire survey to investigate the opinions of audit report stakeholders in Taiwan regarding the regulation of signatures in audit reports. The Public Company Accounting Oversight Board (PCAOB) proposed these regulations in 2009, and again in 2011 with a slight alteration. Most respondents agree that having the engagement partner sign the audit report could increase the accountability of CPAs. In addition, the participants believed that knowledge of the name of the engagement partner is important for the users of audit reports. Both of these views are consistent with the views voiced by the PCAOB. Most of the respondents also believe that the regulation of sig
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