Personal Information
Chuan-San Wang
Ph.D. School of Accounting and Finance the University of Manchester, Major: Financial Accounting Minor: Quantitative Analysis, Corporate Finance Dissertation Title: The information content of UK repurchase execution announcements.
Master Master of Business Administration - National Taiwan University Major: Accounting and Finance
Bachelor B.S. (with Honors) - National Taiwan University Major: Economics and Finance
Office : Building II, College of Management 614
Tel : 886-2-33661130
Fax : 886-2-23638038
Office Hour : Thu. 10:00~12:00 and by appointment
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Research Field
• Capital Market Research in Accounting
• Corporate Finance and Economic Behavior
• Economic Factors Affecting Management's Choice of Disclosure and Accounting Alternatives
Research Field Summary
Chuan-San Wang is a Professor of National Taiwan University, College of Management, and a visiting scholar at University of Washington, Seattle. His research has been in the field of corporate finance and disclosure with a focus on payout policy, financial reporting quality, corporate social responsibilities, fair value accounting, valuation, and derivatives. He has published research articles in the Accounting Review, Financial Management, Journal of Futures Markets, Corporate Social Responsibility and Environmental Management, Asia-Pacific Journal of Accounting & Economics, NTU Management Review, Taiwan Accounting Review, Journal of Futures & Options, and the International Journal of Accounting Studies.
Education
• School of Accounting and Finance the University of Manchester, Major: Financial Accounting Minor: Quantitative Analysis, Corporate Finance Dissertation Title: The information content of UK repurchase execution announcements.
• Master of Business Administration - National Taiwan University Major: Accounting and Finance
• B.S. (with Honors) - National Taiwan University Major: Economics and Finance
Courses
• Accounting Principles
• Accounting Research Workshop
• EMBA Introduction to Financial Accounting
• Empirical Research Methods in Accounting
• Evaluation of Business
• GMBA Intermediate Accounting
• Intermediate Accounting
• Introduction to Empirical Research Methods for Accounting
• Seminar on Legal Cases for the Accounting Profession
• Seminar on Valuation Approaches and the Statements of Valuation Standards
• Study of International Financial Reporting Standards (IFRS)
Honors
2021 Academic Research Award of NTU Management College
2017 Academic Research Award of NTU Management College
2015 Academic Research Award of NTU Management College
2014 Academic Research Award of NTU Management College
2014 The Best Paper in Management Theory and Practice Conference
2013 E. SUN Academic Award
2013 Top NTU Accounting Research Scholar Award
2010 The Best Paper in Accounting Theory and Practice Conference
2009 Academic Research Award of NTU Management College
2009 Excellent Teaching Award of NTU Management College
2009 The Best Paper in Accounting Theory and Practice Conference
Experience
Professor, Department of Accounting, National Taiwan University
Associate Professor, Department of Accounting, National Taiwan University
Assistant Professor, Department of Accounting, National Taiwan University
Conference Paper
  1. 林修葳、王全三, 2014, 企業報導商譽及減損對資本市場預測併購者未來損益能力的影響, 2014會計與公司治理理論與實務研討會, (國立成功大學 (2014, Dec. 26)).
  2. Wang*, Chuan-San, July 2013, Do Disciplinary Forces on CEO Increase Corporate Cash Payout?, 4th Annual Academic Research Conference on Corporate Social Responsibility, (Tacoma), [hausted by University of Washington Tacoma Milgard School of Business , The Center for Leadership & Social Responsibility at the University of Washington Tacoma.].
  3. 王全三*, June 2013, 評價產業管理, 中華無形資產暨企業評價協會十週年會慶研討會.
  4. 王全三*, December 2012, 無形資產之評價準則, 2012年全國大專院校評價研討會.
  5. Wang*, Chuan-San, December 2012, Earnings Bath and Future Performance/, 2012會計理論與實務研討會.
  6. Wang*, Chuan-San, June 2011, The Earnings Quality in the Limelight of Cash Payouts, Korean Accounting Association 2011 Annual Meeting Conference.
  7. Wang*, Chuan-San, May 2011, The Reporting Discretion in the Limelight of Cash Payouts, 2011 the 9th NTU International Conference on Economics, Finance and Accounting.
  8. Wang*, Chuan-San, May 2011, The Hierarchy of Dividends and Investment Decisions with Discretionary Accruals, SUFE-NTU-CITYU 2011 Accounting Research Camp.
  9. Wang*, Chuan-San, December 2010, The Earnings Quality in the Limelight of Cash Payouts, 2010會計理論與實務研討會.
  10. Wang*, Chuan-San, September 2010, Do Disciplinary Forces Equally Apply to Cash Dividends and Share Repurchases?, 2010 AAA Annual Meeting.
  11. Norman Strong, Chung-Fern Wu, Chuan-San Wang, August 2010, Do Disiciplinary Forces Equally Apply to Cash Dividends and Share Repurchases?, 2010 American Accounting Association Annual Meeting, (California).
  12. Samuel Tung, Chuan-San Wang, August 2010, Dividend Taxes and Firm Valuation — New Evidence from Taiwan, 2010 American Accounting Association Annual Meeting, (California).
  13. Chuan-San Wang, Norman Strong, C.F. Wu, August 2010, Cash Payouts and Perceived CEO Turnover Pressure., Journal of Financial and Quantitative Analysis, (California).
  14. Wang*, Chuan-San, June 2009, Dividend Taxation in Firm Valuation — New Evidence from Taiwan, 2009 TAA Conference, (San Antonio).
Journal Paper
  1. 王全三, 王瑄, 葉疏, June 2022, 「非金融負債之評價」公報的背景與特殊議題, 會計師季刊, 291, 80-87.
  2. 王全三, June 2021, 從會計師因評價業務受懲戒案例談評價準則的努力方向, 會計研究月刊, 427, 107-113.
  3. 王全三, 葉疏, September 2021, 由二篇會計學術研究的差異觀察如何實現關鍵查核事項之溝通功能, 會計師季刊, 288, 58-62.
  4. 王全三, December 2021, 評價及準則制定的核心原則, 會計研究月刊, 433, 56-61.
  5. 許耀文, 王全三, 趙麒合;陳亭如, June 2021, 會計師傾向與收入認列之關鍵查核事項, 會計與公司治理, 16 (1): 37–70.
  6. Shu Yeh, Chuan-San Wang, August 2020, Asymmetric Valuation Adjustments in Accumulated Other Comprehensive Income, 台大管理論叢, 30 (2), 135-174.
  7. She-Chih Chiu, Hsuan-Chu Lin, Chuan-San Wang, May 2017, The Impact of Investments in Pollution Reduction on Shareholder Wealth: Evidence from Taiwanese Manufacturing Companies, Corporate Social Responsibility and Environmental Management.
  8. 王全三, January 2017, 為臺股漸凍症把脈 訊息對交易量的影響, 會計研究月刊, 374, 22-27.
  9. Hsuan-Chu Lin, Chuan-San Wang, Ruei-Shian Wu, May 2016, Does corporate ethics help investors forecast future earnings?, Social Responsibility Journal, 13(1), 62-77.
  10. Hsiou-Wei Lin, Chuan-San Wang, June 2015, The impact of reporting goodwill and impairments on the market's anticipation of future earnings, NTU Management Review, 25(2), 23-52.
  11. Ruei-Shian Wu, Chuan-San Wang, May 2015, Does Minority Shareholder Protection Matter? Evidence from Open-Market Share Repurchases, Asia-Pacific Journal of Accounting & Economics, 22(3), 311-330.
  12. 蘇瓜藤, 王全三, June 2014, 評價產業之定位、功能與管理, 會計研究月刊, 343, 111-115.
  13. I-Ming Jiang, Jui-Cheng Hung, Chuan-San Wang, June 2014, Volatility Forecasts: Do Volatility Estimators and Evaluation Methods Matter?, JOURNAL OF FUTURES MARKETS, 34(11), 1077-1097.
  14. Santhosh Ramalingegowda, Chuan-San Wang, Yong Yu, May 2013, The Role of Financial Reporting Quality in Mitigating the Constraining Effect of Dividend Policy on Investment Decisions, ACCOUNTING REVIEW, 88(3), 1007-1039.
  15. Shu-WeiFeng, Chuan-San Wang, January 2013, The association between cash payouts to shareholders and financial reporting quality, Taiwan Accounting Review, 9(1), 1-34.
  16. 吳琮璠, 張志宏, 王全三, November 2012, 期貨商風險資本之計提:ANC與BIS的比較, 期貨與選擇權學刊, 5(2), 1-28.
  17. 王全三, 曾小青,李貴富, 黃秋冬, December 2011, 盈餘管理動機與資產減損會計:中國證據, 台大管理論叢, 22(1), 1-30.
  18. Wang, C. S., T. Samuel, C.C. Lin, L.F. Wang, and C.H. Lai, 2010, Earnings management using asset sales: Interesting issues for further study under unique institutional settings, International Journal of Accounting and Information Management, 18 (3): 237–251.
  19. 王全三, 廖珮真, 林敬偉, June 2010, 訴訟代理人專業背景對所得稅訴訟案件的影響, 台大管理論叢, 20(2), 173-208.
  20. Chuan-San Wang, Norman Strong, Samuel Tung, Stephen Lin, October 2009, Share Repurchases, the Clustering Problem, and the Free Cash Flow Hypothesis, Financial Management, 38 (3): 487–505.
  21. 林世銘, 陳國泰, 王全三, 趙念祁, July 2008, 我國實施所得稅單一稅率制度之研究, 會計評論, 47, 1-28.
Book
  1. 王全三, 吳瑞萱, 林修葳, 張竹萱, 葉志權, 趙慕芬, 2021, 財務報表分析 滄海書局
Book Paper
  1. 蘇瓜藤, 王全三, November 2011, 企業評價於私募增資中的運用與展望, 中華民國會計研究發展基金會, ( 會計研究月刊 ).
  2. 王全三, October 2011, 國際會計準則的韓國經驗與省思, 中華會計教育學會, ( 中華會計教育學會會訊 ).
  3. 王全三, 馮抒緯, September 2006, 外匯避險策略--以退撫基金為例之實證分析(3), 公務人員月刊社(銓敘部), ( 公務人員月刊 ).
  4. 王全三, 馮抒緯, August 2006, 外匯避險策略--以退撫基金為例之實證分析(2), 公務人員月刊社(銓敘部), ( 公務人員月刊 ).
  5. 王全三, 馮抒緯, July 2006, 外匯避險策略--以退撫基金為例之實證分析(1), 公務人員月刊社(銓敘部), ( 公務人員月刊 ).
Technical Report
No Data Available
Other
  1. 王全三等評價委員會委員, 2015, 評價準則公報第十一號 企業之評價 (發布)
  2. 王全三等評價委員會委員, 2014, 評價準則公報第十號 機器設備之評價 (發布)
  3. 王全三等評價委員會委員, 2014, 評價準則公報第七號 無形資產之評價 (修訂)
  4. 王全三等評價委員會委員, 2014, 評價準則公報第六號 財務報導目的之評價 (修訂)
  5. 王全三等評價委員會委員, 2014, 評價準則公報第五號 評價工作底稿準則 (修訂)
  6. 王全三等評價委員會委員, 2014, 評價準則公報第四號 評價流程準則 (修訂)
  7. 王全三等評價委員會委員, 2014, 評價準則公報第三號 評價報告準則 (修訂)
  8. 王全三等評價委員會委員, 2014, 評價準則公報第二號 職業道德準則 (修訂)
  9. 王全三等評價委員會委員, 2014, 評價準則公報第一號 評價準則總綱 (修訂)
  10. 王全三等評價委員會委員, 2013, 評價準則公報第九號 評價及評價複核之委任書 (發布)
  11. 王全三等評價委員會委員, 2013, 評價準則公報第八號 評價之複核 (發布)