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臺大管理論叢
第
28
卷第
1
期
* E-mail:
woody@baf.msmail.cuhk.edu.hkWe would like to thank seminar participants at the Chinese University of Hong Kong, City University of
Hong Kong, Shanghai University of Finance and Economics and the 2014 Management Theory and
Practice Conference in Kitakyushu, the reviewers, and especially the editor, Professor Rong-Ruey Duh, for
their comments.
*Woody Wu
Professor at School of Accountancy of the Chinese University of Hong Kong. He
earned a Ph.D. degree from the Stern School of Business of New York University. His
research interests include bank and business valuation, Chinese capital market, financial
reporting and corporate disclosure. His papers were published in
Auditing: A Journal of
Practice and Theory, Contemporary Accounting Research, Journal of Accounting,
Auditing and Finance, Journal of Accounting Research,
and
Review of Accounting
Studies
. He is a columnist at
Hong Kong Economic Journal
and serves as an independent
non-executive Board member of China Galaxy Securities Co.