吳瑞萱教授

財務金融系 - 吳瑞萱教授

吳瑞萱老師

研究室：五育樓828

聯絡電話：(02)2322-6461

傳真電話：(02)2322-6378

電子郵件： rswufin@ntub.edu.tw

學歷

國立台灣大學國際企業學系所國際財務與金融組博士

研究領域

財務會計、公司治理、企業社會責任、違約預警模型

主授課程

證券投資分析、財務個案研討、財務報表分析

期刊論文

Lin, Y. and R. Wu*, 2020. “Managerial Optimism or Managerial Opportunism: From a Seasoned Equity Offerings Perspective.” Asia-Pacific Journal of Accounting & Economics, 27(5), pp.630-647. (SSCI, 科技部會計領域國際期刊分級: A-)
Wu, R.* and Y. Wu, 2019. “Payout Policy Decisions: The Effect of Compensation Structures.”Asia-Pacific Journal of Accounting & Economics, 27(1), pp. 71-92. (SSCI, 科技部會計領域國際期刊分級: A-)
Lin, H., R. Wu, and H. Lo*, 2019. “Does Interindustry and Intraindustry Information Help Predict Financial Distress?” International Review of Finance, 19(3), pp. 665-679. (SSCI, 科技部財務領域國際期刊分級: B+)
Cheng, J. and R. Wu*, 2018. “Internal Capital Market Efficiency and the Diversification Discount: The Role of Financial Statement Comparability.” Journal of Business Finance & Accounting, 45(5-6), pp. 572-603. (SSCI, 科技部會計領域國際期刊分級: A Tier 1)
Lo, H., R. Wu*, and Q. Kweh, 2017. “Do Institutional Investors Reinforce or Reduce Agency Problems? Earnings Management and the Post-IPO Performance.” International Review of Financial Analysis, 52, pp. 62-76. (SSCI, 科技部財務領域國際期刊分級: B+)
Lin, H., C. Wang*, and R. Wu, 2017. “Does Corporate Ethics Help Investors Forecast Future Earnings?” Social Responsibility Journal, 13:1, pp. 62-77. (ABDC (Australia) 國際期刊分級: B)
Lin, H., H. Lo, and R. Wu*, 2016. “Modeling Default Prediction with Earnings Management.” Pacific-Basin Finance Journal, 40, pp. 306-322. (SSCI, 科技部財務領域國際期刊分級: A Tier 2)
Wu, R., and C. Wang*, 2015. “Does Minority Shareholder Protection Matter? Evidence from Open-Market Share Repurchases,” Asia-Pacific Journal of Accounting & Economics, 22:3, pp. 311-330. (SSCI, 科技部會計領域國際期刊分級: A-)
Wu, R., and H. Lin*, 2015. “Security Analysts' Incentive and Cognitive Processing Bias: Evidence from Analysts' Recommendations,” Asia-Pacific Journal of Accounting & Economics, 21:4, pp. 443-471. (SSCI, 科技部會計領域國際期刊分級: A-)
Wu, R., 2014, “Predicting Earnings Management: A Nonlinear Approach,” International Review of Economics & Finance, 30:2, pp. 1-25. (Lead article; SSCI, 科技部財務領域國際期刊分級: B+)
Wu, R., 2012, “Does Quality Corporate Governance Lend Credibility to Share Repurchase Announcements?” Corporate Governance: An International Review, 20:5, pp. 490-508. (SSCI, 科技部財務領域國際期刊分級: A-)
Wu, R., 2012, “Agency Theory and Open-Market Share Repurchase: Evidence from Taiwan,” Emerging Market Finance and Trade, 48:4, pp. 5-22. (Lead article; SSCI)
Wu, R.*, Y. Lin, and F. Hsu, 2011, “Revisiting Value and Growth Stocks in the U.S.: Market Mispricing and Long-term Growth Opportunity,” Review of Securities and Futures Markets, 22:4, pp. 79-122. (TSSCI)
Lin, H., and R. Wu*, 2010, “Do Analysts Neglect the Recovering Stocks? From a Behavioral Perspective,” International Journal of Accounting Studies, 51, pp. 1-26. (Lead article; TSSCI)

研討會論文

Wu, R., H. Lin, and H. Lo, (2019) “Financial Distress Prediction: From the View of Real Earnings Management.” the 2019 American Accounting Association (AAA) Annual Meeting, San Francisco, USA.
Wu, R., Y. Wu, (2019) “Payout Policy Decisions: The View of Compensation Structures.” the 2019 Korean Accounting Association Annual Conference and Asian Accounting Associations (KAA & AAAs) Conference, Gyeongju, Korea.
Wu, R., C. Wang, (2018) “Dividend Taxes and Firm Valuation.” the 2018 Accounting Theory and Practice and Asian Accounting Associations Conference (TAA annual meeting), Taipei, Taiwan.

Wu, R., H. Lin, and H. Lo, (2018) “Does Real Earnings Management Matter in Default Prediction?” the 2018 Financial Management Association (FMA) Annual Meeting, San Diego, USA.
Wu, R., H. Lin, C. Wang, S. Chang, (2018) “Can Fair Accounting Exclude Arbitrary Claims for Non-impairment?” the 2018 Management Theory and Practice Conference, Hualien, Taiwan. (Recommended Paper Award)
Wu, R., and Y. Lin, (2017) “Managerial Optimism or Managerial Opportunism: From a Seasoned Equity Offerings Perspective.” The Asian Financial Association Annual Meeting (AsianFA), Seoul, Korea.
Lu, C., S. Sue, R. Wu, (2017) “Auditor Industry Specialization and Analysts’ Cash Flow Forecasts: The Effect of the Analysts’ and Auditors’ Reputation.” The 2017 Accounting Theory and Practice & Asian Accounting Associations Conference (TAA & AAAs), Taipei, Taiwan.
Wang, C., R. Wu (2016). “Corporate Social Responsibility and Financial Performance: The Role of Input Ratio Substitution.” The 2016 Management Theory and Practice Conference, Japan.
Lin, H., R. Wu, H. Lo (2015). “Does Peers' or Clients' Accounting Information Help Predict Financial Distress?” The Global Entrepreneurship and Innovation in Management Conference, Taichung, Taiwan.
Lin, H., R. Wu, H. Lo (2015). “Stepping Out of the Familiar Zone: How Well Do Analysts Perform Outside of Their Specialized Fields?” 2015 FMA European Conference, Italy.
Lin, H., H. Lo, R. Wu* (2015, Apr). Modeling Default Prediction with Earnings Management. 2015 Financial Markets and Corporate Governance Conference, Australia.

研究計畫

投資決策之形成:資訊傳遞與管理者薪酬結構 (MOST 109-2410-H-155-008-MY2)
管理者薪酬：給付政策、股利支付約束效應與企業投資 (MOST 107-2410-H-155-004-MY2)
權益證券市場解決訊息不對稱機制/服務提供者之研究--資訊不對稱下之市場共識對庫藏股決策行為之影響 (MOST 106-2410-H-155-020)
從全球化觀點探討台灣集團企業之經營策略與風險：環境變遷與訊息分析--(子計畫六)全球化下台灣集團企業資訊互補與外溢效果之研究 (MOST 105-2420-H-155-001-MY2)
資訊外部性與分析師行為 (MOST 105-2410-H-155-008)
資本市場財務訊號的衡量與檢測--財務危機的概率估計：盈餘管理的角色 (MOST 104-2410-H-155-011)
盈餘品質，市場資訊與公司監理--盈餘管理、成長機會與可轉換公司債關連性之研究：從公司監理觀之 (MOST 103-2410-H-155-016)
訊息不對稱與分析師報告之資訊意涵--子計畫二：管理者動機、盈餘管理與可轉換公司債之發行 (MOST 101-2410-H-155-016)
公開市場買回庫藏股之再檢視 (MOST 100-2410-H-155-016-MY2)
非財務資訊之價值攸關性研究 (MOST 98-2410-H-155-016)
財務資訊與金融仲介(Financial Information and Financial Intermediary)--分析師從眾行為與資本市場反應 (MOST 97-2410-H-155-015)
應計模型之估計誤差：非線性觀點 (MOST 96-2410-H-155-024)

其他

王全三、吳瑞萱、林修葳、張竹萱、葉志權、趙慕芬合著，財務報表分析，第一版，滄海圖書。