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

Predicting Future Performance Using Fair Value versus Historical Cost: Evidence from Investment Property 334 Author Biography *Audrey Wen-Hsin Hsu Prof. Hsu is a professor in the Department of Accounting at National Taiwan University. She currently serves as the Director of Global MBA, Management School at National Taiwan University. Prof. Hsu received her PhD in Accounting and Financial Management from Lancaster University. Her research focuses on empirical capital market research and international accounting standards. Her research has been published in many international journals such as Abacus, Accounting Horizons, Asia Pacific Journal of Accounting and Economics, Contemporary Accounting Research, Corporate governance: an international review, European Accounting Review, Journal of Business Finance & Accounting, Journal of Contemporary Accounting and Economics, Omega, The International Journal of Management, The International Journal of Accounting, Total Quality Management & Business Excellence, Review of Quantitative Finance and Accounting, etc. Grace Shu-Hsing Wu Miss Wu is a professor at the Department of Accounting and Information Systems at Chang Jung Christian University. Her research interests are fair value accounting, corporate governance, and corporate social responsibilities. She has published research articles in Asia-Pacific Journal of Accounting & Economics, Journal of Contemporary Accounting & Economics, and Taiwan Accounting Review. Andrew Sbaraglia Dr. Sbaraglia is an assistant professor of Accounting at Clayton State University. Dr. Sbaraglia earned his Ph.D. and B.S. in accounting degrees from Pennsylvania State University. He also holds Masters degrees in both accounting and taxation from the University of Central Florida. Before deciding on a career in academia, Dr. Sbaraglia worked in both public and private accounting for over 15 years. He was also a Certified Public Accountant and a Certified Management Accountant. *E-mail: audreyhsu@ntu.edu.tw