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Wanncherng Wang

Extension E-mail/Homepage
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

 

  • 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

  • Wang, Wanncherng. 2012. Stock Market Valuation of Intangible Assets. provisionally accepted for publication by “International Review of Business Research Papers

  • Lin, Chin-Hsiang and Wanncherng Wang. 2010. The Impact of Employee Compensation Disclosure on Corporate Governance Structure. Chiao Da Management Review: 81-119 .(TSSCI)

  • 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)

  • 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)

  • 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.

  • 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.

  • 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)

  • Wang, W. and S. H. Kao. 2005. Discretionary Accruals, Derivatives and Income Smoothing. Taiwan Accounting Review 5: 143-168.

  • 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.

  • Wang, W. 2003. Ownership structure and firm performance: evidence from Taiwan. Asia-Pacific Management Review. 135-160. (TSSCI)

  • Wang, Wanncherng and Mickale Lin. 2002. Financial reporting of convertible bonds. Management Review 19: 543-563。(TSSCI)

  • 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.

  • 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

  • Wanncherng Wang, Stopping mandatory disclosures and financial analyst coverage: evidence from Taiwan, Okinawa, Japan, 2-4 August 2016.

  • Wanncherng Wang and Chih-Hsien Yu, The Earnings Present-Value Relation: Theory and Evidence, Venice, Italy - Ca` Foscari University July, 2-4, 2014

  • 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)

  • Wang, Wanncherng. 2012. Stock Market Valuation of Intangible Assets. 2012 American Accounting Association Annual Meeting.WashingtonDC, USA.

  • Wang, Wanncherng. 2012. Fundamental Value, Accounting Conservatism and Market Efficiency.Wang,

  • 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.

  • Wanncherng, Wang 2008. Measuring and Managing ntellectual Capital: Taiwanese Banking Sector, The 2008 Accounting Theory and Practice Conference, Taichung, Taiwan.

  • Wang, Wanncherng, 2006. Does financial statement information facilitate option valuation? The 14th Securities and Financial Market Conference. Kaohsung, Taiwan.

  • 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.

  • 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.

  • 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.

  • 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.

  • Wang, Wanncherng, 2002. Management of pro forma earnings: evidence from employee stock options. The Taiwan Finance Association 2002 Annual Meeting.

  • Wang, Wanncherng. 2000. The earnings present value relation: theory and evidence. The American Accounting Association 2000 Annual Meeting. Philadelphia, Pennsylvania, USA.

  • Wang, Wanncherng. 1999. Earnings management and initial public offerings: evidence from Taiwanese Companies. The American Accounting Association 1999 Annual Meeting. San Diego, USA.

  • 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.

  • 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

  • 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

  • Wang, Wanncherng. 2012. SAS—Applications in Economics and Finance, Shinlou Publishing, Taipei (In Chinese).

Other Publications

  • Accounting information and discount rate, NSC 101-2410-H-110 -023 -

  • 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

American Accounting Association

Taiwan Accounting Association