Tsai-Ling Liao
Status Full-time Faculty
Name Tsai-Ling Liao
Email
Office Tel No. 05-6315775
Job Title Professor
Courses Accounting, Earnings Management, Corporate Finance, Behavioral Finance
Education Ph.D., Department of Business Administration, National Central University

 

  • PhD, Department of Business Administration, National Central University
  • Master, Institute of Accounting, National Chung Cheng University
  • Bachelor, Department of Accounting, National Chengchi University

 

  • Professor, Department of Business Administration, National Formosa University
  • Associate Professor, Department of Business Administration, National Formosa University
  • Assistant Professor, Department of Finance, Providence University
  • Assistant Professor, Department of International Business, Dayeh University
  • Lecturer, Department of International Business, Dayeh University
  • Lecturer, Department of Accounting, Chaoyang University of Technology
  • Lecturer, Department of Accounting, TransWorld University
  • Lecturer, Department of Accounting, Ling Tung University
  • Auditor, Jianye Certified Public Accountants Firm

  1.  Wen-Chun Lin, Tsai-Ling Liao*, (2018/07). Managerial reporting behavior around exchange switching: Consideration of current and future performance. International Review of Economics and Finance 56, 218-237. [SSCI] (NSC 96-2416-H-126-012-MY2)
  2. Tsai-Ling Liao*, Wen-Chun Lin, (2017/09). Corporate Governance, Product Market Competition, and the Wealth Effect of R&D Spending Changes. Financial Management 46(3), 717-742. [SSCI] (NSC 100-2410-H-126-010)
  3. Tsai-Ling Liao, Wen-Chun Lin*, (2016/07). Product market competition and earnings management around open-market repurchase announcements. International Review of Economics and Finance 44, 187-203. [SSCI]
  4. Tsai-Ling Liao, Hao-Chang Sung*, Min-The Yu, (2016/06). Advertising and Investor Recognition of Banking Firms: Evidence from Taiwan. Emerging Markets Finance and Trade 52(4), 812-824. [SSCI]
  5. Wen-Chun Lin, Tsai-Ling Liao*, (2015/07). Exchange listing type and firm financial reporting behavior. International Review of Economics and Finance 38, 234-249. [SSCI] (NSC 96-2416-H-126-012-MY2)
  6. Chih-Jen Huang*, Tsai-Ling Liao, Yu-Shan Chang, (2015). Over-investment, the marginal value of cash holdings and corporate governance. Studies in Economics and Finance 32(2), 204-221. [ECONLIT]
  7. Liao, Tsai-Ling, Huang, Chih-Jen*, Liu, Hsiao-Chi (2015/03). Earnings management during lockup in explaining IPO operating underperformance. Review of Pacific Basin Financial Markets and Policies 18(1), 22-42. [ECONLIT]
  8. Tsai-Ling Liao, Min-The Yu*, (2013/7-8). Price and Liquidity Effects of Switching Exchange Listings. Emerging Markets Finance and Trade 49(Supplement 3), 25-39. [SSCI] (NSC 95-2416-H-126-017)
  9. Wen-Chun Lin*, Shao-Chi Chang, Sheng-Syan Chen, Tsai-Ling Liao, (2013/6). The Over-optimism of Financial Analysts and the Long-run Performance of Firms following Private Placements of Equity. Finance Research Letters 10(1), 82-92. [SSCI]
  10. 林玟君*，廖彩伶，翁怡如，(2012/4)。宣告銀行貸款公司的盈餘管理、產品市場競爭性與長期績效。管理學報，第29 卷，第2 期，頁81-101。[TSSCI]
  11. Tsai-Ling Liao*, Min-Teh Yu, Chih-Jen Huang, (2011/12). Independent Directors and the Long-run Performance of IPOs. Journal of Applied Finance & Banking 1(4), 137-161.[ECONLIT]
  12. Tsai-Ling Liao, Wen-Chun Lin, Chih-Jen Huang*, Cheng-You Yuan, (2011/11). The Agency Problem of Over-investment in Overvalued Firms. Empirical Economics Letters 10(11), 1081-1089. [ECONLIT]
  13. 廖彩伶*，黃志仁，黃千慈（2011/7）。投資者認同對廣告影響公司價值之中介效果。管理與系統，第18 卷，第3 期，頁371-390。[TSSCI] (NSC 95-2745-H-126-006-HPU)
  14. Tsai-Ling Liao*, Chih-Jen Huang, C.Y. Wu, (2011/2). Do Fund Managers Herd to Counter Investor Sentiment? Journal of Business Research 64(2), 207-212. [SSCI]

  15. Chih-Jen Huang*, Ching-Hsiang Chao, Tsai-Ling Liao. (2010/7). The Joint Decision to Signal through IPO Underpricing and Lockup. Applied Economics Letters 17(10), 955-961. [SSCI]

  16. 封德台*，廖彩伶，方顯光，鍾振和 (2010/3)。跨國水泥業通路服務品質與關係品質對忠誠度影響之研究。華人經濟研究，第8卷，第1 期，頁105-128。

  17. 黃志仁*，廖彩伶，陳于格 (2009/6)。現金增資之盈餘管理行為：裁決性應計項目與業外損益之整合性決策。 當代會計，第10 卷，第1 期，頁63-98。

  18. 黃志仁*，廖彩伶，周孟儀 (2008/6)。發行ECB、GDR之業外損益盈餘管理行為。經營管理論叢，第4 卷，第1 期，頁13-24。

  19. Keng-Hsin Lo, Kehluh Wang, Tsai-Ling Liao,* (2006/4). Insider transfer trading of banking companies around exchange listing. Journal of Financial Intermediation 15(2), 215-234. [SSCI]

 

1.Tsai-Ling Liao (2019/3/21-2019/3/23). The Effect of Corporate Social Irresponsibility Events on Industry Rivals. The Asian Conference on Ethics, Religion, & Philosophy (ACERP2019). Tokyo, Japan.

2.Tsai-Ling Liao (2018/4/14-2018/4/15). Price informativeness, stock return synchronicity and share repurchases. The Academic Summit on Entrepreneurship, Business Intelligence Research & Leadership (SEIRL). Hong Kong. (MOST 104-2410-H-150-001)

3.陳靜怡、廖彩伶(201705/20)，股東可扣抵稅額減半對公司股利政策之影響。2017前瞻管理學術與產業趨勢研討會，國立聯合大學經營管理學系。

4.孫崇恆、廖彩伶(201705/20)，負面企業社會事件對股利政策之影響。2017前瞻管理學術與產業趨勢研討會，國立聯合大學經營管理學系。

5.Tsai-Ling Liao, Wen-Chun Lin (2016/12/23). Seasoned equity offerings in socially responsible corporations. The 10th NCTU International Finance Conference. Hsinchu, Taiwan. (MOST 103-2410-H-150-003)

6.Tsai-Ling Liao (2016/6/8-2016/6/10). Director compensation, director connections and corporate decisions. 2016 Annual Conference on Global Economics, Business, and Finance (ACGEBF), Hong Kong. (MOST 102-2410-H-150-003)

7.Tsai-Ling Liao, Wen-Chun Lin (2015/1/13-2015/1/16). How Exchange Switching Affects Financial Reporting Quality? International Journal of Arts & Sciences' (IJAS) Asian American Conference for Business and Economics. Singapore. (NSC 96-2416-H-126-012-MY2)

8.Tsai-Ling Liao, Wen-Chun Lin (2014/3/28-2014/3/30). Strategic managerial reporting behavior around seasoned equity offerings: Consideration of current and future performance. Asia-Pacific Education & Research Association, 2014 International Conference on Business and Social Sciences (ICBASS). Tokyo, Japan. (NSC 99-2410-H-126-016)

9.Wen-Chun Lin, Tsai-Ling Liao (2013/10/16-2013/10/19). Product Market Competition and Earnings Management around Open-market Repurchase Announcements. 2013 Financial Management Association Annual Meeting. Chicago, Illinois, U.S.A.

10.Tsai-Ling Liao, Wen-Chun Lin (2013/6/6-2013/6/9). Corporate governance, product market competition, and the economic impact of R&D investments. The International Academic Forum (IAFOR), the Fourth Asian Conference on the Social Sciences (ACSS 2013). Osaka, Japan. (NSC 100-2410-H-126-010)

11.Wen-Chun Lin, Tsai-Ling Liao (2013/1/11). Product Market Competition and Earnings Management around Open-market Repurchase Announcements. National Chiao Tung University (Taiwan), Foundation of Pacific Basin Financial Research and Development (Taiwan), Rutgers University (USA), the 6th NCTU International Finance Conference. Hsinchu, Taiwan.

12.Liao, Tsai-Ling, Lin, Wen-Chun, Chen, Sheng-Syan (2012/7/3-2012/7/5). Do Firms Switching Stock Exchanges Relax Financing Constraints? International Business Academics Consortium (IBAC), Academy of Taiwan Information Systems Research (ATISR), 2012 International Conference on Business and Information. Sapporo, Japan. (NSC 98-2410-H-126-012 )

13.Liao, Tsai-Ling, Yu, Min-Teh (2012/5/26-2012/5/27). Price and Liquidity Effects of Switching Exchange Listings. Taiwan Financial Academy Union, Securities and Futures Institute (Taiwan), Society for the Study of Emerging Markets (USA), 2012 Conference on East Asia Finance. Taipei, Taiwan. (NSC95-2416-H-126-017)

14.Chen, Sheng-Syan, Liao, Tsai-Ling, Lin, Wen-Chun (2011/10/19-2011/10/22). Do exchange listings mislead investors by bloated earnings? Financial Management Association, 2011 Financial Management Association Annual Meeting. Denver, Colorado, U.S.A. (NSC96-2416-H-126-012-MY2)

15.Chen, Sheng-Syan, Lin, Wen-Chun, Liao, Tsai-Ling (2011/8/6-2011/8/10). Listing type and financial reporting quality. American Accounting Association, 2011 American Accounting Association Annual Meeting. Denver, Colorado, U.S.A. (NSC96-2416-H-126-012-MY2)

16.Chen, Sheng-Syan, Liao, Tsai-Ling, Lin, Wen-Chun (2011/8/6-2011/8/10). Do exchange listings mislead investors by bloated earnings? American Accounting Association, 2011 American Accounting Association Annual Meeting. Denver, Colorado, U.S.A. (NSC96-2416-H-126-012-MY2)

17.Chen, Sheng-Syan, Liao, Tsai-Ling, Lin, Wen-Chun (2011/7/10-2011/7/13). Do exchange listings mislead investors by bloated earnings? University of Macau and Asian Finance Association, 2011 Asian Finance Association (AsianFA) Annual Conference. Macao. (NSC96-2416-H-126-012-MY2)

18.Liao, Tsai-Ling, Yu, Min-Teh (2010/10/10-2010/10/13). Price and Liquidity Effects of Switching Exchange Listings. International Atlantic Economic Society (IAEC), 70th International Atlantic Economic Conference. Charleston, South Carolina, USA. (NSC95-2416-H-126-017)

19.Chen, Sheng-Syan, Liao, Tsai-Ling, Lin, Wen-Chun (2010/7/31-2010/8/4). The effects of stock listing changes on the informativeness of financial statements. American Accounting Association, 2010 American Accounting Association Annual Meeting. San Francisco, USA. (NSC96-2416-H-126-012-MY2)

20.Liao, Tsai-Ling, Huang, Chih-Jen (2010/7/5-2010/7/7). Earnings management during lockup in explaining post-IPO operating underperformance. International Business Academics Consortium (IBAC), Academy of Taiwan Information Systems Research (ATISR), 2010 International Conference on Business and Information. Kitakyushu, Japan.

21.廖彩伶、黃志仁、朱冠璋 (2010/1/16)。上市類型與財務報表攸關性。東海大學主辦，2010 兩岸金融研討會。台中縣。

22.Chuang, Hwei-Lin, Liao, Tsai-Ling, Yu, Min-Teh (2009/10/21-2009/10/24). Price and Liquidity Effects of Switching Exchange Listings. Financial Management Association, The Financial Management Association 2009 Annual Meeting. Reno, Nevada, USA. (NSC95-2416-H-126-017)

23.Tsai-Ling Liao, Chih-Jen Huang (2009/7/6). Do exchange listing announcements signal the future? Proceedings of Business and Information, 2009, International Symposium on Finance and Accounting (ISFA). Kuala Lumpur, Malaysia: Acadamy of Taiwan Information System Research.

24.Liao, Tsai-Ling, Huang, Chih-Jen (2009/7/6). Over-investment and the marginal value of cash holdings. Proceedings of Business and Information, 2009, International Symposium on Finance and Accounting (ISFA). Kuala Lumpur, Malaysia: Acadamy of Taiwan Information System Research.

25.Liao, Tsai-Ling, Chih-Jen Huang, Cheng-Yu Yuan (2009/5/22). The effect of equity overvaluation on over-investment. 台中技術學院, 2009校際聯盟會計學術研討會. 台中市.

26.Tsai-Ling Liao, Chih-Jen Huang, Cheng-Yu Yuan (2009/5/15). The effect of equity overvaluation on over-investment. 南華大學, 2009第三屆管理與決策學術研討會. 嘉義縣.

27.廖彩伶、黃志仁、黃千慈 (2009/3/27)。廣告如何影響公司價值? 投資者認同之中介效果。南台科技大學主辦，2009財金會計暨商管決策研討會。台南縣(南台科技大學)。

28.Liao, Tsai-Ling, Hsin-Yi Hung, Min-Teh Yu (2009/1/16). An Empirical Study on Credit Default Swap Spreads in Taiwan. 交通大學, 交通大學財務金融國際研討會. 新竹市.

29.Liao, Tsai-Ling (2008/7/7). Price pressure around exchange listings. International Conference on Business and Information. Seoul, S. Korea: Academy of Taiwan Information Systems Research.

30.Liao, Tsai-Ling (2007/6/28-2007/6/30). Operating performance around exchange listing announcements: evidence from Taiwan. American Society of Business and Behavioral Sciences, The 10th International Conference of ASBBS. 美國夏威夷.

31.廖彩伶、張翊瑩 (2007/6/8)。上櫃轉上市公司營業績效與盈餘管理關聯性之探討。2007年21世紀管理理論與實務研討會論文集 (頁519-528)。彰化縣：大葉大學。

32.Liao, Tsai-Ling, Lin, Ji-Chai, Roan, Jinsheng, (2007/6/8). The information content of Exchange listing announcements. 2007 Annual Conference Proceedings of Taiwan Finance Association. 台中縣：靜宜大學財務金融學系。

 

1. Tsai Ling Liao (Principal Investigator, 2019/8/1 - 2020/7/31). Board Gender Diversity and Seasoned Equity Offerings (Ministry of Science and Technology Project, MOST 108-2410-H-150-002).

2. Tsai Ling Liao (Principal Investigator, 2018/8/1 - 2019/7/31). Directors’ and Officers’ Liability Insurance and Seasoned Equity Offerings (Ministry of Science and Technology Project, MOST 107-2410-H-150-002).

3. Tsai Ling Liao (Principal Investigator, 2017/8/1 - 2018/7/31). Negative Corporate Social Responsibility Events and Stock Market Liquidity (Ministry of Science and Technology Project, MOST 106-2410-H-150-001).

4. Tsai Ling Liao (Principal Investigator, 2015/8/1 - 2016/7/31). Stock Price Informativeness, Return Synchronicity, and Share Repurchases (Ministry of Science and Technology Project, MOST 104-2410-H-150-001).

5. Tsai Ling Liao (Principal Investigator, 2014/8/1 - 2015/7/31). Corporate Social Responsibility and Seasoned Equity Offerings (Ministry of Science and Technology Project, MOST 103-2410-H-150-003).

6. Tsai Ling Liao (Principal Investigator, 2013/8/1 - 2014/7/31). Director Compensation, Network Relationships, and Corporate Decision Making (National Science Council Project, NSC 102-2410-H-150-003).

7. Tsai Ling Liao (Principal Investigator, 2012/8/1 - 2013/7/31). External Financing Constraints, Cash Holdings, and the Long-Term Effects of R&D Expenditures (National Science Council Project, NSC 101-2410-H-126-006).

8. Tsai Ling Liao (Principal Investigator, 2011/8/1 - 2012/7/31). Corporate Governance, Market Competition, and the Benefits of R&D Expenditures (National Science Council Project, NSC 100-2410-H-126-010).

9. Tsai Ling Liao (Principal Investigator, 2010/8/1 - 2011/7/31). Strategic Earnings Management Behavior in Companies Issuing Seasoned Equity: Considerations of Current and Future Performance (National Science Council Project, NSC 99-2410-H-126-016).

10. Tsai Ling Liao (Principal Investigator, 2009/8/1 - 2010/7/31). Do Firms Switching Trading Markets Reduce Their Financing Constraints? (National Science Council Project, NSC 98-2410-H-126-012).

11. Tsai Ling Liao (Principal Investigator, 2007/8/1 - 2009/7/31). Market Structure and the Value Relevance of Financial Statements: Evidence from Firms Switching Trading Markets (2/2) (National Science Council Project, NSC 96-2416-H-126-012-MY2).

12. Tsai Ling Liao (Subproject Principal Investigator, 2006/8/1 - 2009/7/31). Service Innovation and Entrepreneurship—Subproject 1: Product Innovation, Brand Identity, and Bank Value (3/3) (National Science Council Project, NSC 95-2745-H-126-006-HPU).

13. Tsai Ling Liao (Principal Investigator, 2006/8/1 - 2007/7/31). A Study on the Price Pressure Effect of Firms Moving from OTC Listing to Main Board Listing (National Science Council Project, NSC 95-2416-H-126-017).

14. Tsai Ling Liao (Principal Investigator, 2005/8/1 - 2006/7/31). A Study on Related Party Transactions and Stock Return Performance after OTC Firms Transfer to the Main Board (National Science Council Project, NSC 94-2416-H-212-009).