Chii-Shyan Kuo

	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
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	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	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]
2016	Li*, Leon and Kuo, Chii-Shyan (2016). CEO equity compensation and earnings management: The role of growth opportunities. Finance Research Letters. (Accepted). (SSCI).
2016	Kuo, Chii-Shyan and Shih-Ti Yu* (2016). Econometric Models for the Demandfor Medical Care with Excess Zeros. Journal of Health & Medical Economics,Volume 2, No. 1:5, Pages 1-2.
2016	Kuo*, Chii-Shyan, Xu Wang, and Shih-Ti Yu (2016). Investor Perception ofManagerial Discretion in Valuing Stock Options: An Empirical Examination .Review of Quantitative Finance and Accounting, 47(3):733-773.. (NSC Ranking:A,tier-2/Accounting).
2016	Kuo*, Chii-Shyan and Ji-Liang Syue (2016). Market valuation of imputationcredit account: Evidence from Taiwan. Advances in Financial Planning and Forecasting. (Accepted).
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]
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	Han*, Chuan-Hsiang, Chien-Hung Chang, Chii-Shyan Kuo, and Shih-Ti Yu (2014) 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, Volume 40, Pages 160-173. (SSCI).
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).
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]
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, 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. [NSC Ranking: A-]
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]
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. [NSC Ranking: TSSCI equivalent]
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]
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

臺灣科技大學