臺大管理論叢 NTU Management Review VOL.30 NO.2

173 NTU Management Review Vol. 30 No. 2 Aug. 2020 Author Biograpgy Shu Yeh Shu Yeh is a professor of National Taiwan University, College of Management. His research has been in the field of value relevance of accounting data with a focus on employee stock options and fair value accounting. He has published research articles in The Accounting Review, Review of Accounting Studies, Journal of Accounting Auditing and Finance, Journal of Business Finance and Accounting, Review of Financial Economic, NTU Management Review, and Review of Securities and Futures Markets. *Chuan-San Wang Chuan-San Wang is a professor of National Taiwan University, College of Management, and a visiting scholar at University of Washington, Seattle. His research has been in the field of corporate finance and disclosure with a focus on payout policy, financial reporting quality, corporate social responsibilities, fair value accounting, valuation, and derivatives. He has published research articles in The Accounting Review, Financial Management, Journal of Futures Markets, Corporate Social Responsibility and Environmental Management, Asia-Pacific Journal of Accounting & Economics, NTU Management Review, Taiwan Accounting Review, Journal of Futures & Options, and The International Journal of Accounting Studies. *E-mail: wangcs@ntu.edu.tw We thank Professor Chi-Chun Liu, Professor Hua-Wei (Solomon) Huang (the editor), two anonymous reviewers, Professor Ting-Kai Chou and conference participants in 2018 Conference (Impact of Accounting on Regulation and Practices) at National Taiwan University. Financial supports from the Ministry of Science and Technology are gratefully acknowledged.