Wanncherng Wang
Extension | E-mail/Homepage | |
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4657 | wangw@mail.nsysu.edu.tw | ![]() |
AREA of EXPERTISE
Accounting and Finance
WORK HISTORY
2010/02-present |
Professor, National Sun Yat-sen University |
2002/07-2010/01 |
Professor, National Cheng Kung University |
1996/08-2002/07 |
Associate Professor, National Cheng Kung University |
1995/08-1996/07 |
Associate Professor, Tamkang University |
EDUCATION
PhD in Accounting, Syracuse University, Syracuse, NY, USA
MS in Accounting, Columbia University
MBA, National Chengchi University, Taiwan
BBA, National Chung Hsing University, Taiwan
PUBLICATIONS
Refereed Academic Journals
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Chich-Hsien Yu, Wanncherng Wang, Tsai-Yin Chen, 2014, Mutual Fund Herding and Price Discovery--Evidence from an Emerging Market, forthcoming. Advances in Investment Analysis and Portfolio Management
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Wang, Wanncherng. 2012. Stock Market Valuation of Intangible Assets. provisionally accepted for publication by “International Review of Business Research Papers
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Lin, Chin-Hsiang and Wanncherng Wang. 2010. The Impact of Employee Compensation Disclosure on Corporate Governance Structure. Chiao Da Management Review: 81-119 .(TSSCI)
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Ching-Ter Chang, Chei-Chang Chiou, Ya-Wen Yang Shu-Chin Chang, Wanncherng Wang. 2010. A three-echelon supply chain coordination with quantity discounts for multiple items. International Journal of Systems Science, Volume 41, Issue 5 May: 561-573. (SCI)
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Wang, Wanncherng and Li-Hsiang Wang, 2009, The Tax-Clientele Effect and the Capitalization of Shareholder- Level Dividend Tax. Review of Securities & Futures Markets. 21: 125-162. (TSSCI, in Chinese)
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Ching-Hsiang Lin and Wang, Wanncherng. 2008. The impacts of employee stock bonus on the value relevance of EPS: evidence from Taiwan. Review of Accounting and Finance 7: 167-182.
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Lin C. S. and W. Wang. Study of the Value Relevance of Employee Stock Bonus from the Expense Viewpoint. 2008. Journal of Pacific Management Review 1: 67-81.
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Lin, Gai-Neng and Wanncherng Wang. 2007. Evidence of Market Responses to Tax-Induced Earnings Management. Sun Yat-sen Management Review: 15 (3): 547-578. (TSSCI)
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Wang, W. and S. H. Kao. 2005. Discretionary Accruals, Derivatives and Income Smoothing. Taiwan Accounting Review 5: 143-168.
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Wang, W. 2005. An evaluation of Balanced Scorecard® In equity valuation: the case of exchange ratio in the M&A’s of Taiwan financial industry. Journal of Intellectual Capital, 6: 206-221.
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Wang, W. 2003. Ownership structure and firm performance: evidence from Taiwan. Asia-Pacific Management Review. 135-160. (TSSCI)
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Wang, Wanncherng and Mickale Lin. 2002. Financial reporting of convertible bonds. Management Review 19: 543-563。(TSSCI)
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Wang, Wanncherng. 2000. The information loss of the binary logit in the study of financial statements: a comparison of three probabilitic models, Taiwan Accounting Review: 37-56.
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Wang, Wanncherng. 2000. Optimal output mix decision models under cost-volume-profit with demand uncertainty, The Journal of National Cheng Kung University: 171-186.
Conference Papers
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Wanncherng Wang, Stopping mandatory disclosures and financial analyst coverage: evidence from Taiwan, Okinawa, Japan, 2-4 August 2016.
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Wanncherng Wang and Chih-Hsien Yu, The Earnings Present-Value Relation: Theory and Evidence, Venice, Italy - Ca` Foscari University July, 2-4, 2014
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Wang, Wanncherng, Jian Zhou, Ken Chen, Why Do Firms Voluntarily Disclose Financial Forecasts? Evidence from a Regulatory Change in Taiwan, 2013 American Accounting Association Annual Meeting, ANAHEIM, CA, USA (under third round review)
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Wang, Wanncherng. 2012. Stock Market Valuation of Intangible Assets. 2012 American Accounting Association Annual Meeting.WashingtonDC, USA.
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Wang, Wanncherng. 2012. Fundamental Value, Accounting Conservatism and Market Efficiency.Wang,
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Wang, Wanncherng. 2009. The Effects of the Integration of Personal and Corporate Income Taxes on Capital Structure and Discretionary Accruals. The American Accounting Association 2009 Annual Meeting. New York, USA.
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Wanncherng, Wang 2008. Measuring and Managing ntellectual Capital: Taiwanese Banking Sector, The 2008 Accounting Theory and Practice Conference, Taichung, Taiwan.
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Wang, Wanncherng, 2006. Does financial statement information facilitate option valuation? The 14th Securities and Financial Market Conference. Kaohsung, Taiwan.
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Wang, Wanncherng. 2005. The effects of the integration of personal and corporate income taxes on capital structure and discretionary accruals. The American Accounting Association 2005 annual meeting.
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Wang, Wanncherng. 2005. The Impacts of Management Ownership on Earnings Response Coefficients and Abnormal Earnings – Evidence from Taiwan. The American Accounting Association 2005 annual meeting.
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Wang, Wanncherng. The effects of the integration of personal and corporate income taxes on capital structure and discretionary accruals. Asian FA/TFA/FMA 2004 Conference in Taipei, Invited submission to the Pacific-Basin Finance Journal.
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Wang, Wanncherng. 2004. An Evaluation of Balanced Scorecard in Valuation: the Case of Exchange Ratio in the M&A in Financial Industry of Taiwan. The American Accounting Association 2004 Annual Meeting. Orlando, Florida. USA.
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Wang, Wanncherng, 2002. Management of pro forma earnings: evidence from employee stock options. The Taiwan Finance Association 2002 Annual Meeting.
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Wang, Wanncherng. 2000. The earnings present value relation: theory and evidence. The American Accounting Association 2000 Annual Meeting. Philadelphia, Pennsylvania, USA.
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Wang, Wanncherng. 1999. Earnings management and initial public offerings: evidence from Taiwanese Companies. The American Accounting Association 1999 Annual Meeting. San Diego, USA.
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Wang, Wanncherng. 1998. The dilution effects of convertible securities on earnings response coefficients: theory and evidence, The American Accounting Association 1998 Annual Meeting. New Orleans, USA.
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Wang, Wanncherng. 1997. The information and noise contained in the magnitude of cumulative abnormal returns. The American Accounting Association 1997 Annual Meeting. Dallas, USA>
Books
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Reeve, James M., Carl S. Warren, Jonathan E. Duchac, Wanncherng Wang. 2014. Principles of Financial Accounting with Conceptual Emphasis on IFRS. Cengage Learnings. IBSN-13: 978-981-4455-14-5. IBSN-10: 981-4455-14-8
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Wang, Wanncherng. 2012. SAS—Applications in Economics and Finance, Shinlou Publishing, Taipei (In Chinese).
Other Publications
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Accounting information and discount rate, NSC 101-2410-H-110 -023 -
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The value relevance of cash holdings—asset turnover, intangible assets and corporate governance, NSC 100-2410-H-110 -019 -
PROJECTS
Period |
Title |
2009 |
Intangible Assets, Value Relevance and Accounting Anomaly. NSC 98 - 2410 - H - 006 - 052 |
2007,2008 |
The Measurement and Valuation Relevance of Intellectual Capital. 96-2416-H-006-032-MY2 |
2006 |
Why do firms voluntarily disclose earnings forecasts: evidence from Taiwanese companies. 95-2416-H-006-015 |
2005 |
The valuation and measurement of intellectual capital using balanced scorecard. NSC 94-2416-H-006-038 |
2004 |
A Study of Financial Statement Information in the Valuation of Options. NSC 93-2416-H-006-034 |
2002 |
Management of pro forma earnings: the case of employee stock options. NSC 91-2416-H-006-036 |
2001 |
Ownership structure, firm performance and valuation. NSC 90-2416-H-006-002 |
2000 |
The usefulness of disclosure on financial derivatives in the evaluation of risk and equity valuation for the US banking industry. NSC89-2416-H -006 -064 |
2000 |
The imputed costs of the share-based employee stock options and financial reporting,NSC89-2416-H-006-017 |
1999 |
A study on the cost drivers of National Health Insurance. NSC-88-2416-H-006-006 |
1998 |
Operating performance and accounting manipulations around IPOs. NSC-87-2416-H-006-037 |
TEACHING EXPERIENCE 2004-2009
Degree |
Course |
Doctoral |
Financial Accounting Theory, Managerial Accounting Theory |
MBA |
Management Accounting, Empirical Research in Accounting and Finance, Financial Management, Business Valuation |
BBA |
Financial Statement Analysis, Case Studies in Management Accounting, Business Valuation |
AWARDS
Period |
Title |
2002 |
Best paper award, The 2002 Taiwan Accounting Theory and Practice Conference, Taipei |
1995, 1998, 2000 |
National Science Council A-grade award |
PROFESSIONAL MEMBERSHIPS
Period |
Title |
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American Accounting Association |
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Taiwan Accounting Association |