個人資料

學歷:

國立台灣大學會計學系博士

美國佛羅里達州立大學會計學系碩士

國立成功大學管理學院會計學系學士

 

主要研究領域:

• 金融資產證券化
• 公允價值會計
• 金融併購

課程:

高等會計理論

財務會計理論專題研討

高等財會專題研討

中級會計學

期刊論文

期刊年份 期刊名稱
2018 Weitzu Chen, Li-Peng Hsiao, and Chia-Wei Tsai,The Risk Implications of Valuation Methods for Long-Lived Assets ,Review of Securities and Futures Markets,第30卷第3期,第97~146頁
2017 Weitzu Chen, Li-Peng Hsiao and Chia-Wei Tai,The Risk Implications of Valuation Methods for Long-Lived Assets,Review of Securities and Futures Markets,31(3),
2016 Weitzu Chen, Chia-Hsin Chang, Yen-Chi Chen, and Chia-Wei Tsai,Managerial Incentives in the Choice of Valuation Methods for Long-Lived Assets during the IFRS Adoption Period,Taiwan Accounting Review,12(2),193-230
2014 陳維慈、蕭莉芃,資產減損與系統風險,當代會計,15(2),139-158
2012 陳維慈、劉啟群、張儒欣,股權私募之折價因素:資訊假說之再檢視,證券市場發展季刊,24(2),49-86
2012 Weitzu Chen and Hsin-Hui Tseng,Evidence of Income Smoothing from Securitized Loans and Loan Loss Provisions: Real Transactions vs. Accruals,International Journal of Accounting Studies,54(1),43-75
2011 Weitzu Chen,Market Valuation of Banks’Loan Securitizations Disclosures,Chiao Da Management Review,31(1),59-92
2011 Weitzu Chen and Chi-Chun Liu,The Informativeness of Financial Asset Securitization Activities on Predicting Bank Risk,Taiwan Accounting Review,7(2),125-156
2011 Weitzu Chen and Chi-Chun Liu,Motivations for Bank Decision on Financial Asset Securitizations,Review of Securities and Futures Markets,23(1),159-200
2008 Weitzu Chen, Chi-Chun Liu, and Stephen G. Ryan,Characteristics of Securitizations that Determine Issuers’ Retention of the Risks of the Securitized Assets,The Accounting Review,83(5),1181-1215
2005 劉啟群、陳維慈、林純央,台灣金融控股公司換股比率決定因素之研究,會計評論,41,1-32

研討會論文

研討會舉行年份 論文發表篇名
2018 Chen, W., and C. Tai,Voluntary Fair Value Accounting for Financial Instruments in the Banking Industry: Evidence for the Effects of the Fair Value Option on Information Asymmetry,48th International Business Research Conference,Sydney,Australia
2018 Chen, W., and C. Tai,Voluntary Fair Value Accounting for Financial Instruments in the Banking Industry: Evidence for the Effects of the Fair Value Option on Information Asymmetry,2018 Taiwan Accounting Association Annual Conference &Asian Accounting Associations Conference,Taipei,Taiwan
2017 Chen, W., C. Liu, L. Hsiao, and C. Chiang,The Informativeness of Impairment Accounting for Long-Lived Assets,The 5th Asia-Pacific Social Science Conference,Fukuoka,Japan
2017 Chen, W., C. Liu, L. Hsiao, and C. Chiang,The Informativeness of Impairment Accounting for Long-Lived Assets,The 5th Asia-Pacific Social Science Conference,Fukuoka,Japan
2016 Chen, W., L. Hsiao, and C. Tai,Accounting for Long-Lived Assets and Systematic Risk,Asia-Pacific Management Accounting Association 2016(12th) Annual Conference,Taipei,Taiwan
2016 Chen, W., L. Hsiao, and C. Tai,Accounting for Long-Lived Assets and Systematic Risk.,2016 AAA Annual Meeting.,New York,,U.S.A.
2016 陳維慈與蔡佩儒,公允價值選擇權之採用對盈餘波動性之影響,2016當代會計碩士論文獎研討會,台北市,台灣
2016 Hsiao, L. W. Chen, C. Liu, and C. Lin.,The Effect of Corporate Social Responsibility on Financial Risk,Asia-Pacific Management Accounting Association 2016(12th) Annual Conference,Taipei,Taiwan
2015 Chen, W. and C. W Tai,The Effect of Managerial Ability on Earnings Quality in the pre- and post-IFRS Adoption Periods,Third Middle East Conference on Global Business, Economics, Finance and Banking,Dubai,UAE
2015 Chen, W. and C. W Tai,The Effect of Managerial Ability on Earnings Quality in the pre- and post-IFRS Adoption Periods,2015會計理論與實務研討會,臺南市,臺灣
2014 Chen, W., Y. Chang, and L. Hsiao.,Does the Fair Value Option Mitigate or Motivate Banks’ Reliance on Loan Loss Provisions for Income Smoothing?,Joint Conference of 26th Asian-Pacific Conference on International Accounting Issues and 2014 Accounting Theory and Practice Conference,Taipei,Taiwan
2014 Chen, W., C. Chiang, Y. Chen, and C. Tai.,The Change in Managerial Incentives on the Choice of Valuation Methods for Long-lived Assets: Pre- versus Post-IFRS Adoption Period.,Joint Conference of 26th Asian-Pacific Conference on International Accounting Issues and 2014 Accounting Theory and Practice Conference,Taipei,Taiwan
2013 Chen, W., C. Chiang, Y. Chen, and C. Tai,The Change in Managerial Incentives on the Choice of Valuation Methods for Long-lived Assets: Pre- versus Post-IFRS Adoption Period.,25th Asian-Pacific Conference on International Accounting Issues,Bali,Indonesia
2013 Chen, W., and L. Hsiao,The Effect of Fair Value Accounting for Long-lived Assets on Information Risk.,25th Asian-Pacific Conference on International Accounting Issues,Indonesia,Indonesia
2013 Chen, W., Y. Chang, and L. Hsiao.,Does the Fair Value Option Mitigate or Motivate Banks’ Reliance on Loan Loss Provisions for Income Smoothing?,2013會計理論與實務研討會,Taipei,Taiwan
2012 Chen, W., W. Chou, and C. Lee.,The Managerial Incentives on the Choice of Accounting Policy for Long-lived Assets: the U.K. Evidence.,2012會計理論與實務研討會,台北:臺灣大學,臺灣
2011 Chen, W, L. Hsiao, C. Chiang, and C. Liu,An Investigation of Revalued Long-Lived Assets under TSFAS No. 35,2011會計理論與實務研討會,台北:政治大學,臺灣
2011 Chen, W., L. Hsiao, and C. Chiang,Information Asymmetry and Accounting for Asset Impairments: the U.S. Evidence,2011會計理論與實務研討會,台北:政治大學,臺灣
2010 Chen, W,Market Valuation of Banks’ Loan Securitizations Disclosures,2010會計理論與實務研討會,台北:淡江大學,臺灣
2010 Chen, W., and H. H. Tseng,Evidence of Income Smoothing from Securitized Loans and Loan Loss Provisions: Real Transactions vs. Accruals,2010 KAA Annual Summer/International Conference,Busan,Korea
2009 陳維慈、謝仁莉,資產減損損失與迴轉之資訊內涵,2009當前會計理論與實務研討會,台北:銘傳大學,臺灣
2009 Chen, W., and H. H. Tseng,Evidence of Income Smoothing from Securitized Loans and Loan Loss Provisions: Real Transactions vs. Accruals,2009會計理論與實務研討會,台南:成功大學,臺灣
2007 陳維慈、劉啟群、張儒欣,股權私募之折價因素:資訊假說之再檢視,2007會計理論與實務研討會,三峽:臺北大學,臺灣
2007 Chen, W., C. Liu, and S. G. Ryan,Characteristics of Securitizations that Determine Issuers’ Retention of the Risks of the Securitized Assets,None,Columbia University、Uiversity of Houston、 University of Iowa、 Rutgers University、 New York University,U.S.A.
2006 Chen, W., and C. Liu.,The Informativeness of Financial Asset Securitization Activities on Predicting Bank Risk,2006會計理論與實務研討會,臺北:東吳大學,臺灣
2006 Chen, W., and C. Liu.,Determinants of Financial Asset Securitization Activities Engaged by Originating Banks: Evidence from U.S. Market,2006財務會計與租稅實務國際學術研討會,高雄:義守大學,臺灣
2005 劉啟群、陳維慈、林純央、程珮雯,購併資訊市場反應之研究-以台灣金融控股公司為例,2005會計理論與實務研討會,臺北:臺灣大學,臺灣
2004 劉啟群、陳維慈、林純央,台灣金融控股公司換股比例評價之研究,2004會計理論與實務研討會,臺北:政治大學,臺灣

專書

出版日期 書名
暫時沒有資料。

研究計畫

經費補助單位 計畫名稱 計畫執行開始日期 擔任角色
科技部 攸關性與可靠性之權衡:公平價值會計之實證(1/2) 2010 主持人
科技部 表外活動之市場評價與盈餘管理:以金融資產證券化為例 2008 主持人
科技部 股權私募之相關研究 2007 主持人
科技部 創始銀行從事金融資產證券化資本管理行為之研究 2006 主持人
科技部 攸關性與可靠性之權衡:公平價值會計之實證(2/2) 2011 主持人
科技部 長期性資產重估價模式之探究 2012 主持人
科技部 公允價值選擇權與盈餘管理 2017/8/1 主持人
科技部 公允價值選擇權之相關研究 2015 主持人
科技部 CEO能力對國際會計準則與盈餘品質間之影響 2014 主持人
科技部 公允價值層級資訊之相關研究 2018/8/1 主持人

經歷

任職開始日期 任職結束日期 經歷類別 服務機關名稱 職務
暫時沒有資料。

榮譽

獲獎年度 獲獎項目 頒發單位
2017 特殊優秀人才 科技部
2016 特殊優秀人才 科技部
2015 特殊優秀人才 科技部
2014 特殊優秀人才 科技部
2013 特殊優秀人才 科技部
2012 特殊優秀人才 科技部