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曹壽民

Tsao, Shou-Min

tsao@mgt.ncu.edu.tw

在職專班

114學年度企管專班
1140701~1150731
企管系碩士在職專班
1130701~1140731
[專班 ]
企業管理學系碩士在職專班
1120701~1130731

高教深耕計畫

以問題導向學習與數位科技應用進行企業管理人才培育
1140101~1141231
以問題導向學習與數位科技應用進行企業管理人才培育
1130101~1131231
以問題導向學習與數位科技應用進行企業管理人才培育
1120101~1121231

國科會計畫統計

公司年報揭露語調之影響因素與經濟後果
1140801~1150731
公司年報揭露語調之影響因素與經濟後果
1130801~1140731
企業社會責任揭露的揭露誘因與經濟後果
1120801~1140731
[非財務揭露、家族社會情感財富、狹義的家族社會情感財富、廣義的家族社會情感財富、企業社會責任、企業社會責任揭露、企業社會責任績效、企業社會責任揭露品質、價值攸關性、盈餘管理、應計項目盈餘管理、實質盈餘管理、企業社會責任揭露誘因、流動性、資金成本、分析師預測誤差、分析師預測離散度、分析師預測不確定性、分析師預測一致性。 , non-financial disclosure, socioemotional wealth, focused SEW, broad SEW, CSR, CSR disclosure, CSR performance, CSR disclosure quality, value relevance, earnings management, accrual-based earnings management, real earnings management, CSR reporting incentive, liquidity, cost of capital, analysts forecast error, analysts forecast dispersion, uncertainty among analysts, consensus among analysts.]
企業社會責任揭露的揭露誘因與經濟後果
1110801~1120731
[非財務揭露、家族社會情感財富、狹義的家族社會情感財富、廣義的家族社會情感財富、企業社會責任、企業社會責任揭露、企業社會責任績效、企業社會責任揭露品質、價值攸關性、盈餘管理、應計項目盈餘管理、實質盈餘管理、企業社會責任揭露誘因、流動性、資金成本、分析師預測誤差、分析師預測離散度、分析師預測不確定性、分析師預測一致性。 , non-financial disclosure, socioemotional wealth, focused SEW, broad SEW, CSR, CSR disclosure, CSR performance, CSR disclosure quality, value relevance, earnings management, accrual-based earnings management, real earnings management, CSR reporting incentive, liquidity, cost of capital, analysts forecast error, analysts forecast dispersion, uncertainty among analysts, consensus among analysts.]
家族所有權與財務報導決策
1070801~1090731
[社會情感財富,以控制力為導向的家族企業,控制力增強機制,以認同度為導向的家族企業,原創家族企業,盈餘管理,應計項目盈餘管理,實質盈餘管理,自願性揭露,前瞻性揭露,月盈餘揭露,會計師選擇,審計公費, , accrual-based earnings management, acquired family firms, real earnings management, auditor choice, control-enhancing mechanisms, control-focused family firm, earnings management, forward looking information, identity-focused family firms, monthly]
家族所有權與財務報導決策
1060801~1070731
[社會情感財富,以控制力為導向的家族企業,控制力增強機制,以認同度為導向的家族企業,原創家族企業,盈餘管理,應計項目盈餘管理,實質盈餘管理,自願性揭露,前瞻性揭露,月盈餘揭露,會計師選擇,審計公費, , accrual-based earnings management, acquired family firms, real earnings management, auditor choice, control-enhancing mechanisms, control-focused family firm, earnings management, forward looking information, identity-focused family firms, monthly]
期中報告揭露頻率與會計異常現象
1050801~1070731
[會計異常現象,盈餘宣告後延遲反應,應計項目異常現象, , Accounting Anomalies, Post-Earnings Announcement Drift, Accrual Anomaly,]
期中報告揭露頻率與會計異常現象
1040801~1050731
[會計異常現象,盈餘宣告後延遲反應,應計項目異常現象, , Accounting Anomalies, Post-Earnings Announcement Drift, Accrual Anomaly,]

期刊著作

Accounting conservatism, corporate diversification and firm value
Review of Quantitative Finance and Accounting, 64, 1, 371-415, 2025-01-01
[ Accounting conservatism,Agency cost,Corporate diversification,Firm value,Information asymmetry ]
企業生命週期與成本僵固性關聯性：經營策略的調節效果 Corporate Life Cycle and Cost Stickiness: The Moderating Effect of Business Strategy
會計審計論叢, 14, 1, 111-165, 2024-06-01
[ 成本僵固性；企業生命週期；企業經營策略 ]
前瞻性MD&A揭露對市場參與者盈餘公告反應不足的影響 The Effect of Forward-looking MD&A Disclosures on Market Participants' Reactions to Earnings Surprises
中華會計學刊, 19, 2, 231-283, 2023-12-31
[ forward-looking MD&A disclosures,post-earnings announcement drift,analyst underreaction ]
Incentives and Economic Consequences of Reporting Frequency-Induced Earnings Management 財務報導頻率、盈餘管理動機與經濟後果
中華會計學刊, 19, 2, 181-230, 2023-12-31
[ reporting frequency,accrual-based earnings management,real earnings management,firm performance ]
家族異質性與內部控制缺失-董監事責任保險之角色定位
管理與系統, 2022-06-10
[ 社會情感財富理論、家族認同度、家族控制力、內部控制缺失、董監事責任保險 ]
Do Conference Calls Facilitate the Market Participants' Use of DuPont Analysis
證券市場發展季刊, 34, 1, 65-134, 2022-03-01
[ Analyst forecasts, Conference calls, DuPont analysis, Market returns ]
家族認同、家族股權控制及家族跨代接班與現金儲備之關聯性Family Identity, Family Ownership Control, Dynastic Succession and Cash Holdings.
組織與管理, 14, 2, 71-124, 2021-08-08
[ 家族社會情感財富；家族股權控制；家族認同；現金儲備；跨代接班 ]
Internal Control and the Pricing of Discretionary Accruals 內部控制與裁決性應計項目之評價
International Journal of Accounting Studies 會計評論, 73, 73, 61-100, 2021-07-01
[ Discretionary accruals,Future profitability,Internal control deficiencies,Stock returns ]
Family ownership, family identity of CEO, and accounting conservatism: evidence from Taiwan
Accounting Forum, 2021-01-01
[ accounting conservatism,family CEO,Family firms,family ownership,socioemotional wealth ]
Founding Family Ownership and Myopic R&D Investment Behavior
Journal of Accounting, Auditing and Finance, 34, 3, 361-384, 2019-07-01
[ earnings management , family ownership , myopic R&D investment behavior ]
投資人情緒與月盈餘揭露之關聯性
會計學報, 8, 1, 1-33, 2019-05-01
[ 投資人情緒,月盈餘揭露 ]
Interim reporting frequency and the mispricing of accruals
Accounting Horizons, 32, 3, 29-47, 2018-09-01
[ Accrual mispricing , Disclosure , Interim reporting frequency ]
Do conference calls facilitate market price discovery? Evidence from Taiwan
Journal of Contemporary Accounting and Economics, 14, 1, 103-125, 2018-04-01
[ Accruals,Analysts,Conference calls,Delayed market reactions ]
Founding family and auditor choice: Evidence from Taiwan
Corporate Governance: An International Review, 26, 2, 118-142, 2018-03-01
[ Auditor Choice , CEO Family Identity , Corporate Governance , Family Firm Governance , Ownership Structure ]
Internationalization and Auditor Choice
Journal of International Financial Management and Accounting, 28, 3, 235-273, 2017-10-01
Voluntary monthly earnings disclosures and analyst behavior
Journal of Banking and Finance, 71, 37-49, 2016-10-01
[ Analyst following , Analyst forecast properties , Voluntary monthly earnings disclosures ]
Do analysts’ cash flow forecasts help investors?
Actual Problems of Economics, 184, 10, 361-370, 2016-01-01
[ Accruals,Cash flow forecasts,Earnings quality ]
Family ownership as a moderator between R&D investments and CEO compensation
Journal of Business Research, 68, 3, 599-606, 2015-01-01
[ CEO compensation , Family firms , Investment efficiency , Myopic R&D investment behavior , R&D investment ]
Revealing the causes and countermeasures against the decline in the quality of life in China and Taiwan
Actual Problems of Economics, 152, 2, 345-355, 2014-01-01
[ Foreign-exchange reserves , Internationalization of Chinese Renminbi , Quality of life , USD trap ]
Founding family ownership and innovation
Asia-Pacific Journal of Accounting and Economics, 20, 4, 429-456, 2013-12-01
[ family firms , innovation , risk diversification , voting-cash flow right divergence ]
Family Management and Internationalization: The Impact on Firm Performance and Innovation
Management International Review, 53, 2, 189-213, 2013-01-01
[ Agency problems , Family firms , Innovation , Internationalization , Performance ]
The impact of internationalization on performance and innovation: The moderating effects of ownership concentration
Asia Pacific Journal of Management, 29, 3, 617-642, 2012-09-01
[ Innovation , Internationalization , Ownership concentration , Performance , Taiwan ]
Will eChannel additions increase the financial performance of the firm?-The evidence from Taiwan
Industrial Marketing Management, 36, 1, 50-57, 2007-01-01
[ eChannel , Economic value added , Event study , Internet channel , Market value added ]
Non-audit services and bias and accuracy of voluntary earnings forecasts reviewed by incumbent CPAs
Corporate Governance: An International Review, 15, 4, 661-676, 2007-01-01
[ Accuracy , Bias , Non-audit services , Voluntary earnings forecasts ]

校內獲獎

113 研究傑出獎
112 研究傑出獎
111 研究傑出獎
110 研究傑出獎
109 研究傑出獎
108 研究傑出獎
107 研究傑出獎

曹壽民

Tsao, Shou-Min

現職

專長

專長簡述

最高學歷

相關連結

科技部學門領域

政府GRB研究專長領域

教育部學門領域

在職專班

114學年度企管專班 1140701~1150731

企管系碩士在職專班 1130701~1140731 [專班 ]

企業管理學系碩士在職專班 1120701~1130731

高教深耕計畫

以問題導向學習與數位科技應用進行企業管理人才培育 1140101~1141231

以問題導向學習與數位科技應用進行企業管理人才培育 1130101~1131231

以問題導向學習與數位科技應用進行企業管理人才培育 1120101~1121231

國科會計畫統計

公司年報揭露語調之影響因素與經濟後果 1140801~1150731

公司年報揭露語調之影響因素與經濟後果 1130801~1140731

期中報告揭露頻率與會計異常現象 1050801~1070731 [會計異常現象,盈餘宣告後延遲反應,應計項目異常現象, , Accounting Anomalies, Post-Earnings Announcement Drift, Accrual Anomaly,]

期中報告揭露頻率與會計異常現象 1040801~1050731 [會計異常現象,盈餘宣告後延遲反應,應計項目異常現象, , Accounting Anomalies, Post-Earnings Announcement Drift, Accrual Anomaly,]

期刊著作

Accounting conservatism, corporate diversification and firm value Review of Quantitative Finance and Accounting, 64, 1, 371-415, 2025-01-01 [ Accounting conservatism,Agency cost,Corporate diversification,Firm value,Information asymmetry ]

企業生命週期與成本僵固性關聯性：經營策略的調節效果 Corporate Life Cycle and Cost Stickiness: The Moderating Effect of Business Strategy 會計審計論叢, 14, 1, 111-165, 2024-06-01 [ 成本僵固性 ； 企業生命週期 ； 企業經營策略 ]

Incentives and Economic Consequences of Reporting Frequency-Induced Earnings Management 財務報導頻率、盈餘管理動機與經濟後果 中華會計學刊, 19, 2, 181-230, 2023-12-31 [ reporting frequency,accrual-based earnings management,real earnings management,firm performance ]

家族異質性與內部控制缺失-董監事責任保險之角色定位 管理與系統, 2022-06-10 [ 社會情感財富理論、家族認同度、家族控制力、內部控制缺失、董監事責任保險 ]

Do Conference Calls Facilitate the Market Participants' Use of DuPont Analysis 證券市場發展季刊, 34, 1, 65-134, 2022-03-01 [ Analyst forecasts, Conference calls, DuPont analysis, Market returns ]

Internal Control and the Pricing of Discretionary Accruals 內部控制與裁決性應計項目之評價 International Journal of Accounting Studies 會計評論, 73, 73, 61-100, 2021-07-01 [ Discretionary accruals,Future profitability,Internal control deficiencies,Stock returns ]

Family ownership, family identity of CEO, and accounting conservatism: evidence from Taiwan Accounting Forum, 2021-01-01 [ accounting conservatism,family CEO,Family firms,family ownership,socioemotional wealth ]

Founding Family Ownership and Myopic R&D Investment Behavior Journal of Accounting, Auditing and Finance, 34, 3, 361-384, 2019-07-01 [ earnings management , family ownership , myopic R&amp;D investment behavior ]

投資人情緒與月盈餘揭露之關聯性 會計學報, 8, 1, 1-33, 2019-05-01 [ 投資人情緒,月盈餘揭露 ]

Interim reporting frequency and the mispricing of accruals Accounting Horizons, 32, 3, 29-47, 2018-09-01 [ Accrual mispricing , Disclosure , Interim reporting frequency ]

Do conference calls facilitate market price discovery? Evidence from Taiwan Journal of Contemporary Accounting and Economics, 14, 1, 103-125, 2018-04-01 [ Accruals,Analysts,Conference calls,Delayed market reactions ]

Founding family and auditor choice: Evidence from Taiwan Corporate Governance: An International Review, 26, 2, 118-142, 2018-03-01 [ Auditor Choice , CEO Family Identity , Corporate Governance , Family Firm Governance , Ownership Structure ]

Internationalization and Auditor Choice Journal of International Financial Management and Accounting, 28, 3, 235-273, 2017-10-01

Voluntary monthly earnings disclosures and analyst behavior Journal of Banking and Finance, 71, 37-49, 2016-10-01 [ Analyst following , Analyst forecast properties , Voluntary monthly earnings disclosures ]

Do analysts’ cash flow forecasts help investors? Actual Problems of Economics, 184, 10, 361-370, 2016-01-01 [ Accruals,Cash flow forecasts,Earnings quality ]

Family ownership as a moderator between R&D investments and CEO compensation Journal of Business Research, 68, 3, 599-606, 2015-01-01 [ CEO compensation , Family firms , Investment efficiency , Myopic R&amp;D investment behavior , R&amp;D investment ]

Revealing the causes and countermeasures against the decline in the quality of life in China and Taiwan Actual Problems of Economics, 152, 2, 345-355, 2014-01-01 [ Foreign-exchange reserves , Internationalization of Chinese Renminbi , Quality of life , USD trap ]

Founding family ownership and innovation Asia-Pacific Journal of Accounting and Economics, 20, 4, 429-456, 2013-12-01 [ family firms , innovation , risk diversification , voting-cash flow right divergence ]

Family Management and Internationalization: The Impact on Firm Performance and Innovation Management International Review, 53, 2, 189-213, 2013-01-01 [ Agency problems , Family firms , Innovation , Internationalization , Performance ]

The impact of internationalization on performance and innovation: The moderating effects of ownership concentration Asia Pacific Journal of Management, 29, 3, 617-642, 2012-09-01 [ Innovation , Internationalization , Ownership concentration , Performance , Taiwan ]

Will eChannel additions increase the financial performance of the firm?-The evidence from Taiwan Industrial Marketing Management, 36, 1, 50-57, 2007-01-01 [ eChannel , Economic value added , Event study , Internet channel , Market value added ]

Non-audit services and bias and accuracy of voluntary earnings forecasts reviewed by incumbent CPAs Corporate Governance: An International Review, 15, 4, 661-676, 2007-01-01 [ Accuracy , Bias , Non-audit services , Voluntary earnings forecasts ]

校內獲獎

114學年度企管專班
1140701~1150731

企管系碩士在職專班
1130701~1140731
[專班 ]

企業管理學系碩士在職專班
1120701~1130731

以問題導向學習與數位科技應用進行企業管理人才培育
1140101~1141231

以問題導向學習與數位科技應用進行企業管理人才培育
1130101~1131231

以問題導向學習與數位科技應用進行企業管理人才培育
1120101~1121231

公司年報揭露語調之影響因素與經濟後果
1140801~1150731

公司年報揭露語調之影響因素與經濟後果
1130801~1140731

期中報告揭露頻率與會計異常現象
1050801~1070731
[會計異常現象,盈餘宣告後延遲反應,應計項目異常現象, , Accounting Anomalies, Post-Earnings Announcement Drift, Accrual Anomaly,]

期中報告揭露頻率與會計異常現象
1040801~1050731
[會計異常現象,盈餘宣告後延遲反應,應計項目異常現象, , Accounting Anomalies, Post-Earnings Announcement Drift, Accrual Anomaly,]

Accounting conservatism, corporate diversification and firm value
Review of Quantitative Finance and Accounting, 64, 1, 371-415, 2025-01-01
[ Accounting conservatism,Agency cost,Corporate diversification,Firm value,Information asymmetry ]

企業生命週期與成本僵固性關聯性：經營策略的調節效果 Corporate Life Cycle and Cost Stickiness: The Moderating Effect of Business Strategy
會計審計論叢, 14, 1, 111-165, 2024-06-01
[ 成本僵固性；企業生命週期；企業經營策略 ]

Incentives and Economic Consequences of Reporting Frequency-Induced Earnings Management 財務報導頻率、盈餘管理動機與經濟後果
中華會計學刊, 19, 2, 181-230, 2023-12-31
[ reporting frequency,accrual-based earnings management,real earnings management,firm performance ]

家族異質性與內部控制缺失-董監事責任保險之角色定位
管理與系統, 2022-06-10
[ 社會情感財富理論、家族認同度、家族控制力、內部控制缺失、董監事責任保險 ]

Do Conference Calls Facilitate the Market Participants' Use of DuPont Analysis
證券市場發展季刊, 34, 1, 65-134, 2022-03-01
[ Analyst forecasts, Conference calls, DuPont analysis, Market returns ]

Internal Control and the Pricing of Discretionary Accruals 內部控制與裁決性應計項目之評價
International Journal of Accounting Studies 會計評論, 73, 73, 61-100, 2021-07-01
[ Discretionary accruals,Future profitability,Internal control deficiencies,Stock returns ]

Family ownership, family identity of CEO, and accounting conservatism: evidence from Taiwan
Accounting Forum, 2021-01-01
[ accounting conservatism,family CEO,Family firms,family ownership,socioemotional wealth ]

Founding Family Ownership and Myopic R&D Investment Behavior
Journal of Accounting, Auditing and Finance, 34, 3, 361-384, 2019-07-01
[ earnings management , family ownership , myopic R&D investment behavior ]

投資人情緒與月盈餘揭露之關聯性
會計學報, 8, 1, 1-33, 2019-05-01
[ 投資人情緒,月盈餘揭露 ]

Interim reporting frequency and the mispricing of accruals
Accounting Horizons, 32, 3, 29-47, 2018-09-01
[ Accrual mispricing , Disclosure , Interim reporting frequency ]

Do conference calls facilitate market price discovery? Evidence from Taiwan
Journal of Contemporary Accounting and Economics, 14, 1, 103-125, 2018-04-01
[ Accruals,Analysts,Conference calls,Delayed market reactions ]

Founding family and auditor choice: Evidence from Taiwan
Corporate Governance: An International Review, 26, 2, 118-142, 2018-03-01
[ Auditor Choice , CEO Family Identity , Corporate Governance , Family Firm Governance , Ownership Structure ]

Internationalization and Auditor Choice
Journal of International Financial Management and Accounting, 28, 3, 235-273, 2017-10-01

Voluntary monthly earnings disclosures and analyst behavior
Journal of Banking and Finance, 71, 37-49, 2016-10-01
[ Analyst following , Analyst forecast properties , Voluntary monthly earnings disclosures ]

Do analysts’ cash flow forecasts help investors?
Actual Problems of Economics, 184, 10, 361-370, 2016-01-01
[ Accruals,Cash flow forecasts,Earnings quality ]

Family ownership as a moderator between R&D investments and CEO compensation
Journal of Business Research, 68, 3, 599-606, 2015-01-01
[ CEO compensation , Family firms , Investment efficiency , Myopic R&D investment behavior , R&D investment ]

Revealing the causes and countermeasures against the decline in the quality of life in China and Taiwan
Actual Problems of Economics, 152, 2, 345-355, 2014-01-01
[ Foreign-exchange reserves , Internationalization of Chinese Renminbi , Quality of life , USD trap ]

Founding family ownership and innovation
Asia-Pacific Journal of Accounting and Economics, 20, 4, 429-456, 2013-12-01
[ family firms , innovation , risk diversification , voting-cash flow right divergence ]

Family Management and Internationalization: The Impact on Firm Performance and Innovation
Management International Review, 53, 2, 189-213, 2013-01-01
[ Agency problems , Family firms , Innovation , Internationalization , Performance ]

The impact of internationalization on performance and innovation: The moderating effects of ownership concentration
Asia Pacific Journal of Management, 29, 3, 617-642, 2012-09-01
[ Innovation , Internationalization , Ownership concentration , Performance , Taiwan ]

Will eChannel additions increase the financial performance of the firm?-The evidence from Taiwan
Industrial Marketing Management, 36, 1, 50-57, 2007-01-01
[ eChannel , Economic value added , Event study , Internet channel , Market value added ]

Non-audit services and bias and accuracy of voluntary earnings forecasts reviewed by incumbent CPAs
Corporate Governance: An International Review, 15, 4, 661-676, 2007-01-01
[ Accuracy , Bias , Non-audit services , Voluntary earnings forecasts ]