LING-CHING CHAN
Status Full-time
Name LING-CHING CHAN
Email
Office Tel No. 81140
Job Title Professor and Chairman
Research Expertise Financial Accounting, Financial Statement Analysis, market-based accounting research
Teaching Field 財務會計,財務報表分析,資本市場研究
Unit Dept. of Accounting
Year Paper Title
2024 Chan, A. L-C;Hsieh, Y-T;Lee, E;Yueh, M-L*, 2024.04, 'Information Environment and Participation of Foreign Banks in U.S. Syndicated Loan Market, ' Journal of Banking and Finance, Vol.161, pp.107107.(SSCI)(*為通訊作者), vol. 117662, Apr. 2024
2023 F. Xiao*;A. L-C Chan;V. Y-S Chen, 2023.09, 'Board political connections and tradeoff between market and nonmarket advantages: Evidence from corporate financial information disclosure, ' Journal of Business Research, Vol.164, pp.113949.(SSCI)(*為通訊作者), vol. 106965, Sep. 2023
2023 Chan, A, L-C*;Edward Lee, 2023.07, 'Does Discretionary Loan Loss Provision Strengthen or Weaken Market Information Efficiency in The Banking Sector?, ' Taiwan Accounting Review, Vol.19, No.1, pp.43-74.(TSSCI)(*為通訊作者), vol. 108903, Jul. 2023
2018 Chan A. L-C*;Y-T Jian;M-L Yueh;Y-T Hsien, 2018.05, 'The effect of the board of directors’ banking experience on syndicated loan features, ' Journal of Contemporary Accounting, Vol.19, No.1, pp.41-75.(TSSCI)(*為通訊作者), vol. 420203, May. 2018
2017 Ann L-C Chan;Edward Lee;Jirada Petaibanlue*;Ning Tan, 2017.02, 'Do board interlocks motivate voluntary disclosure? Evidence from Taiwan, ' Review of Quantitative Finance and Accounting, Vol.48, No.2, pp.441-466.(*為通訊作者), vol. 409671, Feb. 2017
2016 Anne Wu*;Huoshu Peng;Tsuilin Kuo;Ann L-C Chan, 2016.03, 'A Literature Review of Accounting Academic Research in Taiwan, ' Journal of Management, Vol.33, No.1, pp.139-187.(TSSCI)(*為通訊作者), vol. 409670, Mar. 2016
2015 Chan A. L-C*;Hsieh Y-T;Lee E;Yueh M-L, 2015.10, 'Does financial statement information affect cross-border lending by foreign banks in the syndicated loan market? Evidence from a natural experiment, ' Journal of Accounting and Public Policy, Vol.34, pp.520-547.(SSCI)(*為通訊作者), vol. 406264, Oct. 2015
2015 Chan, A. L-C;Hsu, A. W-H*;Lee, E, 2015.03, 'Mandatory Adoption of IFRS and Timely Loss Recognition across Europe: The Effect of Corporate Finance Incentives, ' International Review of Financial Analysis, Vol.38, pp.70-82.(SSCI)(*為通訊作者), vol. 406934, Mar. 2015
2014 Chan, A. L-C;Rong Ding;Wenxuan Hou, 2014.12, 'Does mutual fund ownership affect financial reporting quality for Chinese privately-owned enterprises?, ' International Review of Financial Analysis, Vol.36, pp.131-140.(SSCI), vol. 403203, Dec. 2014
2014 L-C. Chan;E. Lee;J. Petaibanluec;C. Zeng, 2014.06, 'Re-examining the relationship between PIN and timely loss recognition, ' Applied Financial Economics, Vol.24, No.23, pp.1479-1489., vol. 404398, Jun. 2014
2014 Chan, A. L-C*, 2014.03, 'Innovation efficiency and asymmetric timeliness of earnings: Evidence from an emerging market, ' International Review of Financial Analysis, Vol.32, pp.132-142.(SSCI)(*為通訊作者), vol. 403180, Mar. 2014
2013 Su, S-H;Chin, C-L;Chan, A. L-C*, 2013.11, 'Exploring the causes of accounting restatements by family firms, ' Journal of Business Finance & Accounting, Vol.40, No.9&10, pp.1068-1094.(SSCI)(*為通訊作者), vol. 390299, Nov. 2013
2013 Chan, A. L-C;Hsu, A. W-H*, 2013.09, 'Corporate pyramids, conservatism and cost of debt: Evidence from Taiwan, ' International Journal of Accounting, Vol.48, No.3, pp.390-413.(科技部會計領域A Tier-2)(*為通訊作者), vol. 391076, Sep. 2013
2013 Chan, A. L-C;Hsu, W-H;Lee, E*, 2013.09, 'Does mandatory IFRS adoption affect the credit ratings of foreign firms cross-listed in the US?, ' Accounting Horizons, Vol.27, No.3, pp.491-510.(SSCI)(*為通訊作者), vol. 390298, Sep. 2013
2013 Liao, P-J;Chan, A. L-C;Seng, J-L*, 2013.08, 'Intellectual Capital Disclosure and Accounting Standards, ' Industrial Management & Data Systems, Vol.113, No.8, pp.1189-1205.(SCI)(*為通訊作者), vol. 390297, Aug. 2013
2012 Chan, A. L-C*;Wang, W-Y, 2012.07, 'The causal relationships between aspects of customer capital, ' Industrial Management and Data Systems, Vol.112, No.6, pp.848-865.(SCI)(*為通訊作者), vol. 364518, Jul. 2012
2012 Chan, A. L-C*, 2012.05, 'Innovation activity and corporate financing: evidence from a developing economy, ' Applied Financial Economics, Vol.22, No.20, pp.1665-1678.(FLI)(*為通訊作者), vol. 364519, May. 2012
2011 Chan, A. L-C*;Lin, S.;Strong, N, 2011.09, 'Earnings components and the asymmetric timeliness of earnings: the case of FRS 3 in the UK, ' Accounting and Business Research, Vol.41, No.4, pp.393-410.(SSCI)(*為通訊作者), vol. 335931, Sep. 2011
2009 Chan, A. L-C;Lee, E;Lin, S, 2009.06, 'The impact of accounting information quality on the mispricing of accruals: The case of FRS3 in the UK, ' Journal of Accounting and Public Policy, Vol.28, No.3, pp.189-206.(SSCI), vol. 288081, Jun. 2009
2009 Chan, A. L-C*;Lin, S;Strong, N, 2009.04, 'Accounting conservatism and the cost of equity capital: UK evidence, ' Managerial Finance, Vol.35, No.4, pp.325-345.(*為通訊作者), vol. 288080, Apr. 2009
2008 Hsu, A..W*;Chan, A. L-C, 2008.12, 'Asymmetric timeliness of earnings and board of directors'' remuneration plans, ' Sun Yat-sen Management Review, Vol.16, No.4, pp.851-884.(TSSCI)(*為通訊作者), vol. 288074, Dec. 2008
Year Book Title
2017 蘇瓜藤*;詹凌菁;彭火樹;高銘淞;宋皇志, 2017.11, '無形資產評價師初級能力鑑定 : 無形資產評價之基礎知識, ' 無形資產評價師初級能力鑑定 : 無形資產評價之基礎知識, 台灣金融研訓院.(*為通訊作者), 425799, Nov. 2017
Project Category Year Project Title Participator Job Title Period Unit
MOST Projects 113 獨立董事關注力與ESG CHAN LING-CHING Principal Investigator 2024.08 ~ 2025.07 National Science and Technology Council
MOST Projects 112 政策不確定性與公司決策 CHAN LING-CHING Principal Investigator 2023.08 ~ 2025.07 National Science and Technology Council
MOST Projects 110 分解銷管費用之研究(2/2) CHAN LING-CHING Principal Investigator 2022.08 ~ 2024.07 National Science and Technology Council
MOST Projects 110 分解銷管費用之研究(1/2) CHAN LING-CHING Principal Investigator 2021.08 ~ 2024.07 National Science and Technology Council
MOST Projects 108 非量化資訊對債權融資之影響(2/2) CHAN LING-CHING Principal Investigator 2020.08 ~ 2022.07 National Science and Technology Council
MOST Projects 108 非量化資訊對債權融資之影響(1/2) CHAN LING-CHING Principal Investigator 2019.08 ~ 2022.07 National Science and Technology Council
MOST Projects 106 公司與信用評等機構是否回應銀行業的放寬管制？(2/2) CHAN LING-CHING Principal Investigator 2018.08 ~ 2019.12 National Science and Technology Council
Other Projects 107 國際共同培育人才計畫(第三年) CHAN KONAN,CHEN YU SHEN,TSAI WEI-CHI,CHAN LING-CHING,CHEN YENN-RU 2018.01 ~ 2018.12 Ministry of Education, Republic of China (Taiwan)
MOST Projects 106 公司與信用評等機構是否回應銀行業的放寬管制？(1/2) CHAN LING-CHING,CHAN LING-CHING Principal Investigator 2017.08 ~ 2019.12 National Science and Technology Council
MOST Projects 105 盈餘平穩化與管理階層能力：來自聯貸市場的證據 CHAN LING-CHING Principal Investigator 2016.08 ~ 2018.01 National Science and Technology Council
MOST Projects 102 智慧資本之發展：宏觀與微觀研究-董監事社會網絡之經濟結果(3/3) CHAN LING-CHING,CHIN CHEN-LUNG Principal Investigator 2015.08 ~ 2016.10 National Science and Technology Council
MOST Projects 102 智慧資本之發展：宏觀與微觀研究-董監事社會網絡之經濟結果(2/3) CHAN LING-CHING,CHIN CHEN-LUNG Principal Investigator 2014.08 ~ 2015.07 National Science and Technology Council
MOST Projects 102 智慧資本之發展：宏觀與微觀研究-董監事社會網絡之經濟結果(1/3) CHAN LING-CHING,CHIN CHEN-LUNG Principal Investigator 2013.08 ~ 2014.07 National Science and Technology Council
Other Projects 102 智財價值創造能力衡量評估指標研析 SU KUA-TERNG,WANG WEN-YING,CHAN LING-CHING 2013.03 ~ 2013.11
MOST Projects 99 「智慧資本之研究：管理議題探討」三年整合型計畫-子計畫六 : 創新資本投入與產出品質之跨國分析(3/3) CHAN LING-CHING,CHIN CHEN-LUNG Principal Investigator 2012.08 ~ 2013.10 National Science and Technology Council
Other Projects 101 企業無形智財能量與價值展現研究 SU KUA-TERNG,WANG WEN-YING,FONG JERRY G.,CHAN LING-CHING,LEE JYH-AN 2012.03 ~ 2012.12
MOST Projects 99 「智慧資本之研究：管理議題探討」三年整合型計畫-子計畫六 : 創新資本投入與產出品質之跨國分析(2/3) CHAN LING-CHING,CHIN CHEN-LUNG Principal Investigator 2011.08 ~ 2012.07 National Science and Technology Council
MOST Projects 99 「智慧資本之研究：管理議題探討」三年整合型計畫-子計畫六 : 創新資本投入與產出品質之跨國分析(1/3) CHAN LING-CHING,CHIN CHEN-LUNG Principal Investigator 2010.08 ~ 2011.07 National Science and Technology Council
MOST Projects 98 採用國際會計準則之經濟結果: 以倫敦證券交易所AIM市場為例 CHAN LING-CHING Principal Investigator 2009.08 ~ 2010.10 National Science and Technology Council
Country School Name Department Degree Duration
UNITED KINGDOM University of Manchester Manchester Business School 博士 2001.09 ~ 2005.04
UNITED KINGDOM 英國曼徹斯特大學 會計與財務研究所 碩士 2000.09 ~ 2001.09
TAIWAN, REPUBLIC OF CHINA 國立政治大學 財政學系 學士 1996.09 ~ 2000.06
Experience Category Organization Title Department Job Title Duration
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2024.08 ~ Up to today
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2022.08 ~ 2023.08
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2022.02 ~ 2022.02
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2021.02 ~ 2021.08
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2017.08 ~ 2020.08
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 副教授 2016.12 ~ 2017.08
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 副教授 2013.01 ~ 2016.08
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 副教授 2012.08 ~ 2013.01
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 助理教授 2009.02 ~ 2012.08
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2019.08 ~ 2020.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2018.08 ~ 2019.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2017.08 ~ 2018.07
Honor Category Year Award Name Awarding Unit
Inside School 112 國科會研究獎勵 科技部(國科會)
Inside School 111 國科會研究獎勵 科技部(國科會)
Inside School 110 國科會研究獎勵 科技部(國科會)
Inside School 109 109學年度商學院教學優良教師獎 政治大學商學院
Inside School 108 資深優良教師(10年) 國立政治大學
Inside School 108 108學年度商學院教學優良教師獎 政治大學商學院
Inside School 107 107學年度商學院教學優良教師獎 政治大學商學院
Inside School 106 106學年度商學院教學特優教師獎 政治大學商學院
Inside School 105 105學年度商學院教學特優教師獎 政治大學商學院
Inside School 104 104學年度商學院教學特優教師獎 政治大學商學院
Inside School 103 103學年度商學院教學特優教師獎 政治大學商學院
Inside School 101 101學年度商學院教學優良教師獎 政治大學商學院
Inside School 97 97學年度商學院教學優良教師獎 政治大學商學院
Year Paper Title
2009 Chan, A. L-C*, 2009.11, 'Information disclosure on intellectual capital, ' Second Knowledge Cities Summit.(*為通訊作者), Nov. 2009
2008 Hsu, A..W;Chan, A. L-C, 2008.08, 'Asymmetric timeliness of earnings and board of directors'' profit sharing, ' American Accounting Association 2008 Annual Conference (Concurrent Session)., Aug. 2008
2008 Chan, A. L-C*;Lin, S.;Strong, N, 2008.08, 'Which earnings components drive earnings conservatism? The case of FRS3 in the UK, ' American Accounting Association 2008 Annual Conference (Concurrent Session).(*為通訊作者), Aug. 2008