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  4. 廖彩伶
專任師資

  • 姓名 :

    廖彩伶 Tsai-Ling Liao

  • 職稱 :

    教授

  • 分機 :

    05-6315775

  • 課程 :

    會計學、盈餘管理、公司理財、行為財務

  • 學術專長 :

    會計學與行為財務、盈餘管理、公司理財

  • Email :

    tlliao@nfu.edu.tw

學 歷
  • 中央大學企業管理學系博士
  • 中正大學會計所碩士
  • 政治大學會計系學士
經 歷
  • 虎尾科技大學企管系 教授
  • 虎尾科技大學企管系 副教授
  • 靜宜大學財務金融系助理教授
  • 大葉大學國際企業系助理教授
  • 大葉大學國際企業系講師
  • 朝陽科技大學會計學系講師
  • 環球技術學院會計學系講師
  • 嶺東技術學院會計學系講師
  • 建業聯合會計師事務所查帳員
研究論文

期刊

  1.  Wen-Chun Lin, Tsai-Ling Liao*, (2018/07). Managerial reporting behavior around exchange switching: Consideration of current and future performance. International Review of Economics and Finance 56, 218-237. [SSCI] (NSC 96-2416-H-126-012-MY2)
  2. Tsai-Ling Liao*, Wen-Chun Lin, (2017/09). Corporate Governance, Product Market Competition, and the Wealth Effect of R&D Spending Changes. Financial Management 46(3), 717-742. [SSCI] (NSC 100-2410-H-126-010)
  3. Tsai-Ling Liao, Wen-Chun Lin*, (2016/07). Product market competition and earnings management around open-market repurchase announcements. International Review of Economics and Finance 44, 187-203. [SSCI]
  4. Tsai-Ling Liao, Hao-Chang Sung*, Min-The Yu, (2016/06). Advertising and Investor Recognition of Banking Firms: Evidence from Taiwan. Emerging Markets Finance and Trade 52(4), 812-824. [SSCI]
  5. Wen-Chun Lin, Tsai-Ling Liao*, (2015/07). Exchange listing type and firm financial reporting behavior. International Review of Economics and Finance 38, 234-249. [SSCI] (NSC 96-2416-H-126-012-MY2)
  6. Chih-Jen Huang*, Tsai-Ling Liao, Yu-Shan Chang, (2015). Over-investment, the marginal value of cash holdings and corporate governance. Studies in Economics and Finance 32(2), 204-221. [ECONLIT]
  7. Liao, Tsai-Ling, Huang, Chih-Jen*, Liu, Hsiao-Chi (2015/03). Earnings management during lockup in explaining IPO operating underperformance. Review of Pacific Basin Financial Markets and Policies 18(1), 22-42. [ECONLIT]
  8. Tsai-Ling Liao, Min-The Yu*, (2013/7-8). Price and Liquidity Effects of Switching Exchange Listings. Emerging Markets Finance and Trade 49(Supplement 3), 25-39. [SSCI] (NSC 95-2416-H-126-017)
  9. Wen-Chun Lin*, Shao-Chi Chang, Sheng-Syan Chen, Tsai-Ling Liao, (2013/6). The Over-optimism of Financial Analysts and the Long-run Performance of Firms following Private Placements of Equity. Finance Research Letters 10(1), 82-92. [SSCI]
  10. 林玟君*，廖彩伶，翁怡如，(2012/4)。宣告銀行貸款公司的盈餘管理、產品市場競爭性與長期績效。管理學報，第29 卷，第2 期，頁81-101。[TSSCI]
  11. Tsai-Ling Liao*, Min-Teh Yu, Chih-Jen Huang, (2011/12). Independent Directors and the Long-run Performance of IPOs. Journal of Applied Finance & Banking 1(4), 137-161.[ECONLIT]
  12. Tsai-Ling Liao, Wen-Chun Lin, Chih-Jen Huang*, Cheng-You Yuan, (2011/11). The Agency Problem of Over-investment in Overvalued Firms. Empirical Economics Letters 10(11), 1081-1089. [ECONLIT]
  13. 廖彩伶*，黃志仁，黃千慈（2011/7）。投資者認同對廣告影響公司價值之中介效果。管理與系統，第18 卷，第3 期，頁371-390。[TSSCI] (NSC 95-2745-H-126-006-HPU)
  14. Tsai-Ling Liao*, Chih-Jen Huang, C.Y. Wu, (2011/2). Do Fund Managers Herd to Counter Investor Sentiment? Journal of Business Research 64(2), 207-212. [SSCI]

  15. Chih-Jen Huang*, Ching-Hsiang Chao, Tsai-Ling Liao. (2010/7). The Joint Decision to Signal through IPO Underpricing and Lockup. Applied Economics Letters 17(10), 955-961. [SSCI]

  16. 封德台*，廖彩伶，方顯光，鍾振和 (2010/3)。跨國水泥業通路服務品質與關係品質對忠誠度影響之研究。華人經濟研究，第8卷，第1 期，頁105-128。

  17. 黃志仁*，廖彩伶，陳于格 (2009/6)。現金增資之盈餘管理行為：裁決性應計項目與業外損益之整合性決策。 當代會計，第10 卷，第1 期，頁63-98。

  18. 黃志仁*，廖彩伶，周孟儀 (2008/6)。發行ECB、GDR之業外損益盈餘管理行為。經營管理論叢，第4 卷，第1 期，頁13-24。

  19. Keng-Hsin Lo, Kehluh Wang, Tsai-Ling Liao,* (2006/4). Insider transfer trading of banking companies around exchange listing. Journal of Financial Intermediation 15(2), 215-234. [SSCI]
研討會作品

1.Tsai-Ling Liao (2019/3/21-2019/3/23). The Effect of Corporate Social Irresponsibility Events on Industry Rivals. The Asian Conference on Ethics, Religion, & Philosophy (ACERP2019). Tokyo, Japan.

2.Tsai-Ling Liao (2018/4/14-2018/4/15). Price informativeness, stock return synchronicity and share repurchases. The Academic Summit on Entrepreneurship, Business Intelligence Research & Leadership (SEIRL). Hong Kong. (MOST 104-2410-H-150-001)

3.陳靜怡、廖彩伶(201705/20)，股東可扣抵稅額減半對公司股利政策之影響。2017前瞻管理學術與產業趨勢研討會，國立聯合大學經營管理學系。

4.孫崇恆、廖彩伶(201705/20)，負面企業社會事件對股利政策之影響。2017前瞻管理學術與產業趨勢研討會，國立聯合大學經營管理學系。

5.Tsai-Ling Liao, Wen-Chun Lin (2016/12/23). Seasoned equity offerings in socially responsible corporations. The 10th NCTU International Finance Conference. Hsinchu, Taiwan. (MOST 103-2410-H-150-003)

6.Tsai-Ling Liao (2016/6/8-2016/6/10). Director compensation, director connections and corporate decisions. 2016 Annual Conference on Global Economics, Business, and Finance (ACGEBF), Hong Kong. (MOST 102-2410-H-150-003)

7.Tsai-Ling Liao, Wen-Chun Lin (2015/1/13-2015/1/16). How Exchange Switching Affects Financial Reporting Quality? International Journal of Arts & Sciences' (IJAS) Asian American Conference for Business and Economics. Singapore. (NSC 96-2416-H-126-012-MY2)

8.Tsai-Ling Liao, Wen-Chun Lin (2014/3/28-2014/3/30). Strategic managerial reporting behavior around seasoned equity offerings: Consideration of current and future performance. Asia-Pacific Education & Research Association, 2014 International Conference on Business and Social Sciences (ICBASS). Tokyo, Japan. (NSC 99-2410-H-126-016)

9.Wen-Chun Lin, Tsai-Ling Liao (2013/10/16-2013/10/19). Product Market Competition and Earnings Management around Open-market Repurchase Announcements. 2013 Financial Management Association Annual Meeting. Chicago, Illinois, U.S.A.

10.Tsai-Ling Liao, Wen-Chun Lin (2013/6/6-2013/6/9). Corporate governance, product market competition, and the economic impact of R&D investments. The International Academic Forum (IAFOR), the Fourth Asian Conference on the Social Sciences (ACSS 2013). Osaka, Japan. (NSC 100-2410-H-126-010)

11.Wen-Chun Lin, Tsai-Ling Liao (2013/1/11). Product Market Competition and Earnings Management around Open-market Repurchase Announcements. National Chiao Tung University (Taiwan), Foundation of Pacific Basin Financial Research and Development (Taiwan), Rutgers University (USA), the 6th NCTU International Finance Conference. Hsinchu, Taiwan.

12.Liao, Tsai-Ling, Lin, Wen-Chun, Chen, Sheng-Syan (2012/7/3-2012/7/5). Do Firms Switching Stock Exchanges Relax Financing Constraints? International Business Academics Consortium (IBAC), Academy of Taiwan Information Systems Research (ATISR), 2012 International Conference on Business and Information. Sapporo, Japan. (NSC 98-2410-H-126-012 )

13.Liao, Tsai-Ling, Yu, Min-Teh (2012/5/26-2012/5/27). Price and Liquidity Effects of Switching Exchange Listings. Taiwan Financial Academy Union, Securities and Futures Institute (Taiwan), Society for the Study of Emerging Markets (USA), 2012 Conference on East Asia Finance. Taipei, Taiwan. (NSC95-2416-H-126-017)

14.Chen, Sheng-Syan, Liao, Tsai-Ling, Lin, Wen-Chun (2011/10/19-2011/10/22). Do exchange listings mislead investors by bloated earnings? Financial Management Association, 2011 Financial Management Association Annual Meeting. Denver, Colorado, U.S.A. (NSC96-2416-H-126-012-MY2)

15.Chen, Sheng-Syan, Lin, Wen-Chun, Liao, Tsai-Ling (2011/8/6-2011/8/10). Listing type and financial reporting quality. American Accounting Association, 2011 American Accounting Association Annual Meeting. Denver, Colorado, U.S.A. (NSC96-2416-H-126-012-MY2)

16.Chen, Sheng-Syan, Liao, Tsai-Ling, Lin, Wen-Chun (2011/8/6-2011/8/10). Do exchange listings mislead investors by bloated earnings? American Accounting Association, 2011 American Accounting Association Annual Meeting. Denver, Colorado, U.S.A. (NSC96-2416-H-126-012-MY2)

17.Chen, Sheng-Syan, Liao, Tsai-Ling, Lin, Wen-Chun (2011/7/10-2011/7/13). Do exchange listings mislead investors by bloated earnings? University of Macau and Asian Finance Association, 2011 Asian Finance Association (AsianFA) Annual Conference. Macao. (NSC96-2416-H-126-012-MY2)

18.Liao, Tsai-Ling, Yu, Min-Teh (2010/10/10-2010/10/13). Price and Liquidity Effects of Switching Exchange Listings. International Atlantic Economic Society (IAEC), 70th International Atlantic Economic Conference. Charleston, South Carolina, USA. (NSC95-2416-H-126-017)

19.Chen, Sheng-Syan, Liao, Tsai-Ling, Lin, Wen-Chun (2010/7/31-2010/8/4). The effects of stock listing changes on the informativeness of financial statements. American Accounting Association, 2010 American Accounting Association Annual Meeting. San Francisco, USA. (NSC96-2416-H-126-012-MY2)

20.Liao, Tsai-Ling, Huang, Chih-Jen (2010/7/5-2010/7/7). Earnings management during lockup in explaining post-IPO operating underperformance. International Business Academics Consortium (IBAC), Academy of Taiwan Information Systems Research (ATISR), 2010 International Conference on Business and Information. Kitakyushu, Japan.

21.廖彩伶、黃志仁、朱冠璋 (2010/1/16)。上市類型與財務報表攸關性。東海大學主辦，2010 兩岸金融研討會。台中縣。

22.Chuang, Hwei-Lin, Liao, Tsai-Ling, Yu, Min-Teh (2009/10/21-2009/10/24). Price and Liquidity Effects of Switching Exchange Listings. Financial Management Association, The Financial Management Association 2009 Annual Meeting. Reno, Nevada, USA. (NSC95-2416-H-126-017)

23.Tsai-Ling Liao, Chih-Jen Huang (2009/7/6). Do exchange listing announcements signal the future? Proceedings of Business and Information, 2009, International Symposium on Finance and Accounting (ISFA). Kuala Lumpur, Malaysia: Acadamy of Taiwan Information System Research.

24.Liao, Tsai-Ling, Huang, Chih-Jen (2009/7/6). Over-investment and the marginal value of cash holdings. Proceedings of Business and Information, 2009, International Symposium on Finance and Accounting (ISFA). Kuala Lumpur, Malaysia: Acadamy of Taiwan Information System Research.

25.Liao, Tsai-Ling, Chih-Jen Huang, Cheng-Yu Yuan (2009/5/22). The effect of equity overvaluation on over-investment. 台中技術學院, 2009校際聯盟會計學術研討會. 台中市.

26.Tsai-Ling Liao, Chih-Jen Huang, Cheng-Yu Yuan (2009/5/15). The effect of equity overvaluation on over-investment. 南華大學, 2009第三屆管理與決策學術研討會. 嘉義縣.

27.廖彩伶、黃志仁、黃千慈 (2009/3/27)。廣告如何影響公司價值? 投資者認同之中介效果。南台科技大學主辦，2009財金會計暨商管決策研討會。台南縣(南台科技大學)。

28.Liao, Tsai-Ling, Hsin-Yi Hung, Min-Teh Yu (2009/1/16). An Empirical Study on Credit Default Swap Spreads in Taiwan. 交通大學, 交通大學財務金融國際研討會. 新竹市.

29.Liao, Tsai-Ling (2008/7/7). Price pressure around exchange listings. International Conference on Business and Information. Seoul, S. Korea: Academy of Taiwan Information Systems Research.

30.Liao, Tsai-Ling (2007/6/28-2007/6/30). Operating performance around exchange listing announcements: evidence from Taiwan. American Society of Business and Behavioral Sciences, The 10th International Conference of ASBBS. 美國夏威夷.

31.廖彩伶、張翊瑩 (2007/6/8)。上櫃轉上市公司營業績效與盈餘管理關聯性之探討。2007年21世紀管理理論與實務研討會論文集 (頁519-528)。彰化縣：大葉大學。

32.Liao, Tsai-Ling, Lin, Ji-Chai, Roan, Jinsheng, (2007/6/8). The information content of Exchange listing announcements. 2007 Annual Conference Proceedings of Taiwan Finance Association. 台中縣：靜宜大學財務金融學系。

執行計畫

1.廖彩伶 (主持人, 2019/8/1 - 2020/7/31)。董事會性別多元性與現金增資 (科技部計畫，MOST 108-2410-H-150-002 )。

2.廖彩伶 (主持人, 2018/8/1 - 2019/7/31)。董監事及重要職員責任險與現金增資 (科技部計畫，MOST 107-2410-H-150-002 )。

3.廖彩伶 (主持人, 2017/8/1 - 2018/7/31)。負面之企業社會責任事件與股票市場流動性 (科技部計畫，MOST 106-2410-H-150-001 )。

4.廖彩伶 (主持人, 2015/8/1 - 2016/7/31)。股價資訊性、報酬同步性與股票購回 (科技部計畫，MOST 104-2410-H-150-001 )。

5.廖彩伶 (主持人, 2014/8/1 - 2015/7/31)。企業社會責任與現金增資 (科技部計畫，MOST 103-2410-H-150-003 )。

6.廖彩伶 (主持人, 2013/8/1 - 2014/7/31)。董事薪酬、網絡關係與公司決策 (國科會計畫，NSC 102-2410-H-150-003 )。

7.廖彩伶 (主持人, 2012/8/1 - 2013/7/31)。外部融資限制、現金持有與研發支出的長期效果 (國科會計畫，NSC 101-2410-H-126 -006 )。

8.廖彩伶 (主持人, 2011/8/1 - 2012/7/31)。公司治理、市場競爭性與研發支出效益 (國科會計畫，NSC 100-2410-H-126-010 )。

9.廖彩伶 (主持人, 2010/8/1 - 2011/7/31)。現金增資公司之策略性盈餘管理行為：目前及未來績效之考量 (國科會計畫，NSC99-2410-H-126-016 )。

10.廖彩伶 (主持人, 2009/8/1 - 2010/7/31)。轉換交場市場之公司是否降低其融資受限程度？ (國科會計畫，NSC 98-2410-H-126 -012 )。

11.廖彩伶(主持人, 2007/8/1 - 2009/7/31)。市場結構與財務報表攸關性─以轉換交易市場之公司為例 (2/2) (國科會計畫，NSC 96-2416-H-126-012-MY2 )。

12.廖彩伶(子計畫主持人, 2006/8/1-2009/7/31)，服務創新與企業家精神—子計畫一︰產品創新、品牌認同與銀行價值(3/3) (國科會計畫，NSC 95-2745-H-126-006-HPU )。

13.廖彩伶(主持人, 2006/8/1 - 2007/7/31)。上櫃轉上市公司其價格壓力效果之研究 (國科會計畫，NSC 95-2416-H-126-017 )。

14.廖彩伶(主持人, 2005/8/1 - 2006/7/31)。內部關係人交易與上櫃公司轉上市後股票報酬關聯性之研究 (國科會計畫，NSC 94-2416-H-212-009 )。