Jump to the main content block
  1. Home
  2. Chii-Shyan Kuo

Chii-Shyan Kuo

p

Chii-Shyan Kuo
 Professor
 
Office:  MA-Building 502
Lab:  Financial Accounting Lab, MA504 
Office hours: 二 14:30-15:30 Tue 四 14:30-15:30 Thu
Phone: 886-2-2737-6728
E-mail:  cooper@mail.ntust.edu.tw
Education: PhD in Accounting, University of Texas, Arlington,  US
Research:  The role of accounting numbers in firm contracts and valuation, Causes and consequences of accounting choices, Executive compensation and performance
Courses:  Accounting Principles, Cost Accounting, Managerial Accounting, Fundamentals of Corporate Finance, Seminar on Financial Accounting Theory, and Linear Models
  Journal Papers
2023 Kuo*, Chii-Shyan (2023) Corporate Social Responsibility and Tax Avoidance: Evidence from the 2018 Tax Reform in Taiwan. Review of Pacific Basin Financial Markets and Policies, Vol. 26, No. 1. 2350007. (34 pages) [Scopus; EconLit] (MOST 108-2410-H-011-003-).
2022 Kuo*, Chii-Shyan (2022) Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan. Review of Quantitative Finance and Accounting 58(4): 1535-1572. [NSC Ranking: A Tier-2, ABI, EconLit, FLI] (MOST 107-2410-H-011-001)
2022 Kuo, Chii-Shyan, Jia-Jye Yu*, and Feng-Chen Chang (2022) Revenue recognition and channel stuffing in the Taiwanese semiconductor industry. International Journal of Disclosure and Governance, Forthcoming. https://doi.org/10.1057/s41310-022-00147-3. [Scopus]
2021 Kuo*, Chii-Shyan, Feng-Chen Chang, Zoey Chang, and Shih-Ti Yu (2021) Earnings and Capital Adequacy Ratio Management of Banks in Taiwan. Taiwan Journal of Applied Economics 109: 169-213. (in Chinese) [TSSCI]
2020 Kuo*, Chii-Shyan, Chandra Subramaniam, Xu Wang, and Shih-Ti Yu (2020). Adoption of performance-vested equity incentives under investor pressure: window dressing or taking the window of opportunity? Review of Quantitative Finance and Accounting 54: 565-587. [NSC Ranking: A Tier-2, ABI, EconLit, FLI] (NSC 98-2410-H-007-008)
2019 Kuo*, Chii-Shyan, Shih-Ti Yu, and Tzu-Ning Peng (2019). Corporate Social Responsibility, Real Activities Manipulation, and Signaling for Future Performance: Evidence from Meeting Earnings Benchmarks. Review of Securities and Futures Markets, Volume 31, Issue 1, Pages 1-46. (TSSCI). (MOST 104-2410-H-011-001) (2019 RSFM Excellent Paper Award)
2018 Kuo*, Chii-Shyan and Shih-Ti Yu (2018). CEO pay-for-performance relation: asymmetric or symmetric? Taiwan Journal of Applied Economics, No. 103, Pages 1-43. (TSSCI). (MOST 103-2410-H-011-032)
2017 Li*, Leon and Kuo, Chii-Shyan (2017). CEO equity compensation and earnings management: The role of growth opportunities. Finance Research Letters, Volume 20, Pages 289-295. (SSCI, Impact factor 2015: 0.480)
2016 Kuo*, Chii-Shyan and Ji-Liang Syue (2016). Market valuation of imputation credit account: Evidence from Taiwan. Advances in Financial Planning and Forecasting, Volume 7, Pages 117-140 (NSC Ranking: B/ Finance).
2016 Kuo*, Chii-Shyan, Xu Wang, and Shih-Ti Yu (2016) Investor Perception of Managerial Discretion in Valuing Stock Options: An Empirical Examination. Review of Quantitative Finance and Accounting Volume 47, No. 3, Pages 733- 773. [NSC Ranking: A Tier-2, ABI, EconLit, FLI]
2015 Han*, Chuan-Hsiang, Chien-Hung Chang, Chii-Shyan Kuo, and Shih-Ti Yu (2015) Robust hedging performance and volatility risk in option markets: Application to Standard and Poor's 500 and Taiwan index options. International Review of Economics and Finance 40: 160-173. [SSCI, FLI, Impact Factor 2015: 1.846].
2014 Kuo*, Chii-Shyan and Shih-Ti Yu (2014) The effects of firm characteristics and recognition policy on employee stock option prices after controlling for self-selection. Annals of Financial Economics 9 (2):1440003 (30 pages). [EconLit]
2014 Kuo*, Chii-Shyan, Shih-Ti Yu and Che-Ching Liao (2014) An analysis of stock repurchases transaction using a panel data sample selection model. Annals of Financial Economics, 9 (1): 1450003 (24 pages). [EconLit]
2014 Kuo*, Chii-Shyan and Shih-Ti Yu (2014) Remuneration Committee, Board Independence and Top Executive Compensation. Journal of Risk and Financial Management 7: 28-44. [EconLit]
2013 Kuo*, Chii-Shyan, Jow-Ran Chang and Shih-Ti Yu (2013) Effect of mandatory pro forma earnings disclosure on relation between CEO share bonuses and firm performance. Review of Quantitative Finance and Accounting 40 (2): 189-215. [NSC Ranking: A Tier-2, ABI, EconLit, FLI]
2013 Kuo, Chii-Shyan, Ming-Yuan Leon Li* and Shang-En Yu (2013) Non-uniform effects of CEO equity-based compensation on firm performance- An application of a panel threshold regression model. The British Accounting Review 45 (3): 203-214. [SSCI, NSC Ranking: A-]
2013 Kuo, Chii-Shyan and Shih-Ti Yu* (2013) The non-uniform pricing effect of employee stock options using quantile regression. The North American Journal of Economics and Finance 26: 400-415. [SSCI]
2013 Kuo, Chii-Shyan and Shih-Ti Yu* (2013) The non-uniform pricing effect of employee stock options using quantile regression. The North American Journal of Economics and Finance 26: 400-415. [SSCI, Impact factor: 0.825]
2013 Kuo*, Chii-Shyan and Shih-Ti Yu (2013) The market valuation of employee stock option expense–evidence from Taiwan. Review of Securities and Futures Markets 25 (1): 115-158. [TSSCI]
2012 Yu, Shang-En Shine and Chii-Shyan Kuo* (2012) How do capital and size affect bank profitability? A quantile regression approach. Advances in Quantitative Analysis of Finance and Accounting 10: 63-82. [NSC Ranking: B+, EconLit, FLI]
2012 Kuo*, Chii-Shyan and Ming-Yuan Leon Li (2012) Management of employee stock option pricing model input assumptions. Taiwan Accounting Review 8 (1): 1-28. [2017 NSC Ranking: TSSCI]
2010 Chang*, Jow-Ran, Chii-Shyan Kuo and Yu-Chun Tseng (2010) The effect on intra-industry rivals when firms emerge from and refile for Chapter 11 bankruptcies. Corporate Ownership and Control 8 (1): 402-414. [EconLit]
   
Education / Professional Experiences
  Associate Professor, Dept. of Business Administration, National Taiwan University of Science and Technology
  Assistant Professor, Dept. of Business Administration, National Taiwan University of Science and Technology
  Assistant Professor, Dept. of Accounting, National Cheng Kung University
  PhD in Accounting, University of Texas, Arlington, TX, USA
  Supervising – Senior Auditor, KPMG, Taiwan