KUA-TERNG SU
Status Appointed
Name KUA-TERNG SU
Email
Office Tel No. 81109
Job Title Professor
Research Expertise Business Valuation, Intangible Assets Valuation, Financial Statement Analysis, Management Accounting, Cost Analysis and Control
Teaching Field 企業評價、無形資產評價、管理會計、財務報表分析
Unit Dept. of Accounting, Inst. of Technology Innovation & Intellectual Property Management
Year Paper Title
2013 蘇瓜藤*, 2013.05, '知識經濟時代中銀行授信之無形資產議題分析與建議, ' 銀行公會會訊, No.75, pp.1-8.(*為通訊作者), vol. 403051, May. 2013
2012 馬秀如;蘇瓜藤;周濟群*;廖育輝, 2012.08, '我國如何充分利用XBRL提升競爭力, ' 證交資料, No.604, pp.12-16.(*為通訊作者), vol. 403058, Aug. 2012
2011 歐進士*;蘇瓜藤;周玲台, 2011.05, '審計報告對預測銀行授信失敗有用性之實證研究, ' 會計研究, No.5, pp.114-120.(*為通訊作者), vol. 403057, May. 2011
2011 蘇瓜藤*;王全三, 2011, '企業評價於私募增資中的運用與展望, ' 會計研究月刊, No.312, pp.80-88.(*為通訊作者), vol. 403053, 2011
2007 Chei-Chang Chiou;Robert K. Su*, 2007.01, 'On the Relation of Systematic Risk and Accounting Variables, ' Managerial Finance,.(*為通訊作者), vol. 190435, Jan. 2007
2006 蘇瓜藤, 2006.12, '無形資產之評價(下), '., vol. 253683, Dec. 2006
2006 蘇瓜藤, 2006.11, '無形資產之評價(上), ' 會計研究月刊, No.252, pp.56-61., vol. 253689, Nov. 2006
2001 B. Lin*;J. Collins;Robert Su, 2001, 'Supply Chain Costing: An Activity-Based Perspective, ' International Journal of Physical Distribution & Logistics Management, Vol.31, No.9-10, pp.702-713.(*為通訊作者), vol. 151396, 2001
2001 Robert Su*;H. Peng;K. Cheng, 2001, 'The Stock Market Reactions to the Bank Business Tax Rate Reduction Act in Taiwan: A Multi-Event Approach, ' Sun Yat-Sen Management Review, Vol.9, pp.49-70.(TSSCI)(*為通訊作者), vol. 151394, 2001
1997 Robert Su;C. Chen*, 1997, 'Do Cross-Border Acquisitions of U.S. Targets Differ from U.S. Domestic Takeovers? Are They Predictable?, ' Journal of Global Finance, Vol.8, No.1, pp.71-82.(*為通訊作者), vol. 135034, 1997
1996 Robert Su;Jong Kim*, 1996, 'Nature and Patterns of the New Merger Wave, ' International Accounting Review, pp.79-94.(*為通訊作者), vol. A10277, 1996
1994 Robert K. Su*, 1994, 'Validation and Unification of Merger Theories: A Canonical Correlation Approach, ' Advances in Financial Planning and Forecasting, Vol.5, pp.335-345.(*為通訊作者), vol. 118894, 1994
1993 蘇瓜藤*, 1993.11, '淺談個人財務揭露, ' 會計師會訊, pp.32-38.(*為通訊作者), vol. 135036, Nov. 1993
1992 Robert K. Su*, 1992, 'Changing Premerger Attributes: Acquirees vs. Acquirers, ' Journal of Applied Business Research, Vol.8, No.4, pp.71-78.(*為通訊作者), vol. 118895, 1992
1990 Robert K. Su;Kim, Jong*, 1990.09, 'Measuring Market Forecasts of Earnings, ' The Journal of Business Forecasting, pp.20-26.(*為通訊作者), vol. 135037, Sep. 1990
Year Book Title
2006 Joseph Chwo-Ming Yu*;Charles Trappy;Robert K. Su, 2006.05, 'Financial Services Case Studies, ' BestWise Co., Ltd..(*為通訊作者), 203345, May. 2006
2006 Joseph Chwo-Ming Yu*;Charles Trappy;Robert K. Su, 2006.05, 'High Tech Industry Case Studies, ' BestWise Co., Ltd..(*為通訊作者), 203344, May. 2006
2006 蘇瓜藤;李志宏;李怡宗;王儷玲, 2006.01, '智慧資本評價及模式分析 (智慧資本管理，第11章), ' 華泰文化事業股份有限公司., 203359, Jan. 2006
Country School Name Department Degree Duration
UNITED STATES 美國路易斯安納大學 Accounting 博士 1980.08 ~ 1987.05
UNITED STATES 美國路易斯安納大學 商業數量分析 碩士 1980.08 ~ 1983.05
TAIWAN, REPUBLIC OF CHINA 國立政治大學 會計(學)系 碩士 1978.09 ~ 1980.06
TAIWAN, REPUBLIC OF CHINA 國立政治大學 企業管理(學)系 學士 1974.09 ~ 1978.06
Experience Category Organization Title Department Job Title Duration
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2014.08 ~ 2017.02
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 2013.02 ~ 2014.02
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 教授 1994.08 ~ 2012.08
Current NATIONAL CHENGCHI UNIVERSITY Department of Accounting 副教授 1992.08 ~ 1994.08
Part Time NATIONAL CHENGCHI UNIVERSITY College of Commerce 教授 2019.08 ~ 2020.08
Part Time NATIONAL CHENGCHI UNIVERSITY College of Commerce 院長 2009.08 ~ 2010.07
Part Time NATIONAL CHENGCHI UNIVERSITY College of Commerce 院長 2008.08 ~ 2009.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2001.08 ~ 2002.07
Part Time NATIONAL CHENGCHI UNIVERSITY Department of Accounting 系主任 2000.08 ~ 2001.07
Part Time NATIONAL CHENGCHI UNIVERSITY Office of Research and Development 主任委員 1998.08 ~ 1999.07
Part Time NATIONAL CHENGCHI UNIVERSITY Office of Research and Development 主任委員 1997.08 ~ 1998.07
Experience 合作金庫商業銀行股份有限公司 監察人
Experience 財團法人李先庚會計文教基金會 董事
Experience 中華無形資產暨企業評價協會 理事
Experience 監察院 訴願審議委員會 委員
Experience 財團法人中華民國會計研究發展基金會 評價準則委員會 委員
Experience 晶心科技股份有限公司 國家發展基金管理會 監察人
Experience 全球策略創業投資股份有限公司 95年度股權代表 董事
Year Paper Title
2004 Chei-Chang Chiou;Robert K. Su*, 2004, 'A study on the relationship between firm systematic risk and accounting variables, ' AsFA/TFA/FMA 2004 Annual Conference, AsFA/TFA/FMA.(*為通訊作者), 2004
1997 周玲台*;蘇瓜藤;歐進士, 1997.11, '審計報告與授信失敗關聯性之實證研究, ' 第八屆會計理論與實務研討會, 台灣大學會計系.(*為通訊作者), Nov. 1997
1993 蘇瓜藤, 1993.03, 'The Cultural Impact of Foreign Acquisitions: Japan vs. U.K., ' First International Conference on Global Business Environment and Strategy, 成功大學., Mar. 1993
1992 蘇瓜藤, 1992.05, 'Postmerger Performance of Foreign Acquired U.S. Companies and the Cultural Factor, ' The Western Academy of International Business,1992,., May. 1992
1992 Robert K. Su*, 1992.03, 'Validation and Unification of Merger Theories: A Canonical Correlation Approach, ' The Western Decision Sciences Institute 1992 Annual Meeting, Decision Sciences Institute.(*為通訊作者), Mar. 1992
1991 Robert K. Su*, 1991.04, 'Characteristics of Foreign Acquisitions of U.S. Manufacturing Companies, ' The Western Academy of International Business,1991, Academy of International Business.(*為通訊作者), Apr. 1991
1991 Robert K. Su;Eugene Sauls*;Jong Kim, 1991.03, 'An Investment Strategy Based on P/E Ratios, ' The Western Decision Sciences Institute''s 1991 Annual Meetin, Decision Sciences Institute.(*為通訊作者), Mar. 1991
1991 Robert K. Su*, 1991.03, 'Nature of the New Merger Wave and Its Merger Patterns, ' The Western Decision Sciences Institute''s 1991 Annual Meetin, Decision Sciences Institute.(*為通訊作者), Mar. 1991
Year Research Title Publish Date Authors
2013 蘇瓜藤*;王文英;詹凌菁, 2013.11, '智財價值創造能力衡量評估指標研析, ' 財團法人資訊工業策進會.(*為通訊作者) 2013-11-01
2013 蘇瓜藤;周濟群*, 2013.04, 'IFRS財務報表附註分類標準研究建置案期末研究報告, ' 台灣證券交易所股份有限公司及財團法人中華民國證券櫃檯買賣中心.(*為通訊作者) 2013-04-01
2012 蘇瓜藤*;王文英;詹凌菁, 2012.12, '企業無形智財能量與價值展現研究, ' 財團法人資訊工業策進會.(*為通訊作者) 2012-12-01
2011 蘇瓜藤*;馮震宇;王文英, 2011.11, '企業無形資產深入應用資訊研究, ' 財團法人資訊工業策進會.(*為通訊作者) 2011-11-01
2011 蘇瓜藤;周濟群*;諶家蘭;梁德容;林鳳儀, 2011.07, '集團企業合併財務資訊之品質確認 - 以XBRL為基礎之系統開發(3/3), ' 國家科學委員會.(*為通訊作者) 2011-07-01
2010 蘇瓜藤;周濟群*;諶家蘭;梁德容;林鳳儀;郭譽申, 2010.07, '集團企業合併財務資訊之品質確認-以XBRL為基礎之系統開發(2/3), ' 國家科學委員會.(*為通訊作者) 2010-07-01
2009 蘇瓜藤;周濟群*;諶家蘭;梁德容, 2009.07, '集團企業合併財務資訊之品質確認-以XBRL為基礎之系統開發(1/3), ' 國家科學委員會.(*為通訊作者) 2009-07-01
2008 蘇瓜藤;周濟群*;諶家蘭;梁德容;林鳳儀;郭譽申, 2008.10, '企業財務資訊透明化與企業風險管理－E化整合性基礎架構(3/3), ' 國家科學委員會.(*為通訊作者) 2008-10-01
2008 蘇瓜藤, 2008.03, '我國智慧財產租稅問題分析報告, ' 經濟部技術處. 2008-03-01
2007 蘇瓜藤, 2007.09, '我國智慧財產會計問題分析報告, ' 經濟部技術處. 2007-09-01
2006 蘇瓜藤*;劉江彬;張孟元, 2006.12, '農業科術商品化與產業化導引指南(一)農業技術評價, ' 農委會.(*為通訊作者) 2006-12-01
2006 蘇瓜藤;李怡宗;王儷玲, 2006.06, '個別無形資產評價之可行性個案分析－以品牌為例, ' 經濟部技術處. 2006-06-01
2006 蘇瓜藤;李怡宗, 2006.06, '個別無形資產評價之理論分析與可行性探討－以專利為例, ' 經濟部技術處. 2006-06-01
2005 蘇瓜藤;別蓮蒂;張愛華;王慧美;洪雅齡, 2005.11, '台灣連鎖加盟業之品牌評價模型, ' 經濟部商業司. 2005-11-01
2005 蘇瓜藤;李志宏;李怡宗;王儷玲, 2005.06, '整體無形資產評價模式在電子產業應用之可行性實證分析報告, ' 經濟部技術處. 2005-06-01
2005 蘇瓜藤;李志宏;李怡宗;王儷玲, 2005.06, '整體無形資產評價模式之個案分析, ' 經濟部技術處. 2005-06-01
2005 蘇瓜藤;李志宏;李怡宗;王儷玲, 2005.06, '個別無形資產評價之理論分析與可行性探討－以品牌為例, ' 經濟部技術處. 2005-06-01
2004 蘇瓜藤*, 2004.11, '數位內容鑑價參考構面與評估參考報告(上), ' 財團法人資訊工業策進會.(*為通訊作者) 2004-11-01
2004 蘇瓜藤*, 2004.11, '數位內容鑑價參考構面與評估參考報告(下), ' 財團法人資訊工業策進會.(*為通訊作者) 2004-11-01
2003 蘇瓜藤*;賀楚芬;黃鈺晴;曾耀泰;葉程瑋;羅漢傑, 2003, '數位內容重點領域鑑價模式構面, ' 財團法人資訊工業策進會委託中華無形資產鑑價研究發展協會.(*為通訊作者)
2001 蘇瓜藤*;馬秀如;許崇源;楊光華, 2001, 'Translation of the Regulations on Business Entity Accounting Handling into an English version, ' 經濟部.(*為通訊作者)
2001 蘇瓜藤*;馬秀如;許崇源;楊光華, 2001, 'Translation of the Business Entity Accounting Law into an English version, ' 經濟部.(*為通訊作者)
2001 翁秀琪*;陳百齡;陳炳宏;郭力昕;莊國榮;馮建三與蘇瓜藤, 2001, '電視改造無望？無線電視公共化可行性評估報告案, ' 行政院新聞局.(*為通訊作者)
2001 蘇瓜藤*;馬秀如;許崇源;楊光華, 2001, '現行商業會計法規修正案及財務查核制度, ' 經濟部.(*為通訊作者)
2000 周玲臺*;林宛瑩;許崇源;陳錦烽;蘇瓜藤, 2000, '訂定有線電視系統經營者會計制度及其標準程式, ' 行政院新聞局.(*為通訊作者)
1999 蘇瓜藤*;馬秀如;許崇源;林容芊, 1999.09, '研究分析現行商業會計法規並提修正建議案, ' 經濟部.(*為通訊作者) 1999-09-01
1999 蘇瓜藤*, 1999, '會計年度的選擇對財務報表資訊影響之研究, ' 國科會.(*為通訊作者)