臺大管理論叢 NTU Management Review VOL.29 NO.1

253 NTU Management Review Vol. 29 No. 1 Apr. 2019 Author Biography Ching-Lung Chen Professor Ching-Lung Chen received his Ph.D. degree in accounting from National Yunlin University of Science and Technology, Taiwan, R.O.C. His current research interests include earnings quality, corporate governance, regulation effect, and accounting standards issue. His research outputs have been published in accounting, finance, or economics journals, e.g., Journal of Accounting, Auditing and Finance, Review of Derivatives Research, International Review of Economics and Finance, Advances in Quantitative Analysis of Finance and Accounting, Applied Financial Economics, Computers and Mathematics with Applications, Journal of Accounting Review, Journal of Management and Business Research, Management Review, Review of Securities and Futures Markets, NTU Management Review, Journal of Contemporary Accounting, Journal of Management & System, Managerial and Decision Economics, International Journal of Information Technology & Decision Making, Journal of Economic Policy Reform, Review of Economics & Finance. *Ming-Yang Chen Ming-Yang Chen is the Chief in Fund Section of Budget, Accounting and Statistics at Changhua County. His research interests include earnings quality, corporate governance and the role of institutional investors. He received his Ph.D. degree in accounting from Department of Accounting at National Yunlin University of Science and Technology. *E-mail: D10225005@yuntech.edu.tw The authors wish to express their heartfelt thanks to Professor Chi (the Editor-in-Chief) and Professor Duh (the former Editor-in-Chief) and two anonymous referees for providing insightful suggestions. The second author wishes to express his heartfelt thanks to the financial support generously provided by Ministry of Science and Technology in Taiwan, R.O.C. (MOST-105-2922-I-224-027). An earlier manuscript was presented at the AAA 2016 Annual Meeting in New York, USA, on August 6-10. We thank the constructive comments of Professor Yu-Ting Hsieh (the Discussant) at the meeting. The authors are also indebted to the participants at the meeting for their valuable suggestions.