Page 192 - 35-1

The Impact of Economic Policy Uncertainty on Non-GAAP Earnings’ Quality

Author Biography
Sheng-Yi Lo
Sheng-Yi Lo is an Assistant Professor of the Department of Finance at National
Sun Yat-Sen University. He received his Ph.D. in Accounting at Graduate Institute
of Accounting from National Taiwan University, Taiwan. His teaching areas include
Financial Accounting, Management Accounting and Financial accounting theory. His areas
of research interest are financial accounting and non-GAAP reporting.

I-Lin Chen
I-Lin Chen was an Assistant Professor of the Department of Accounting at Providence
University. He received his Ph.D. in Accounting at Graduate Institute of Accounting
from National Taiwan University, Taiwan. His teaching areas included Cost Accounting
and Management Accounting. His areas of research interest were financial accounting,
management accounting and auditing.

*Han-Chung Chen
Han-Chung Chen is an Assistant Professor of the Department of Accountancy at
National Taipei University. He received his Ph.D. in Accounting at Graduate Institute of
Accounting from National Taiwan University, Taiwan. His work focuses specifically on
non-GAAP reporting.

Yun-Zhu Liu
Yun-Zhu Liu is an auditor of Deloitte & Touche Taiwan.

*E-mail: hcchen@mail.ntpu.edu.tw
The authors acknowledge many helpful comments and suggestions from two anonymous reviewers, the
editor, and Dr. Chih-Hsien Liao, who is a Professor in the Department of Accounting at National Taiwan
University. We also gratefully acknowledge the financial support from National Science and Technology
Council (NSTC), Taiwan (Grant No. NSTC 112-2410-H-110-096).
作者誠心感謝兩位匿名審查人、領域主編及臺大會計系廖芝嫻教授所提供之寶貴意見與建議，亦
感激國科會計畫的經費支持 ( 計畫編號：NSTC 112-2410-H-110-096)。

184