臺大管理論叢 NTU Management Review VOL.29 NO.2

In order to encourage interactions among accounting and finance scholars, NTUMR and JAR will hold the “2019 Frontiers in Accounting and Finance Conference” on Nov. 30, 2019. The conference aims to brainstorm academic and/or practical ideas and theories and thus contribute to these fields. We warmly welcome scholars to submit papers and participate in the conference. Special thanks go to Dr. Samuel Yin, President of Ruentex Financial Group, who generously sponsors NTU Management Review by way of Yin-Xun-Ruo Educational Foundation, supporting the journal in continuing to publish distinguished scholarly publications. Our appreciation also goes to the Research Institute for the Humanities and Social Science, Ministry of Science and Technology, Executive Yuan ( 行政院科技部人文社會科 學研究中心 ) for sponsoring the expense for hiring of editorial assistants. Furthermore, we would like to thank T. N. Soong Foundation for its continuing support. To encourage research in accounting, auditing, finance, taxation, information, and management in Taiwan, the Foundation has sponsored the Best Master’s Thesis Award since 1996. Several winning papers have been published in NTU Management Review and have frequently been cited since then. This edition’s special issue is a compilation of the papers from the “Pension Policy: Design, Management, and Reform” Conference in 2017, with summaries of the research findings of each study written by the editor of the special issue. Hsiou-Wei Lin David Ming-Huang Chiang San-Lin Chung