Information

Education：

 Accounting of National Taiwan University

University of Florida

 Department of Accountancy of National Cheng Kung University
Research：

• Securitization of Financial Assets 
• Fair Value Accounting 
• Financial Merger
Course：

• Advanced accounting Theory
• Seminar on Financial Accounting Theory
• Seminar on Advanced Financial Accounting Research Issues
• Intermediate Accounting

Papers

Year Journal Category
2020 陳維慈/黃瓊慧/陳淮群,銀行業以公允價值選擇權從事盈餘平穩化之研究,管理學報,37:4,367-391
2020 Li-Peng Hsiao/Weitzu Chen/Jwu-Rong Lin,The Effect of Corporate Social Responsibility Performance on Financial Risk,NTU Management Review,30:2,257-310
2018 Chen, W./L. Hsiao/C. Tsai,The Risk Implications of Valuation Methods for Long-Lived Assets,Review of Securities and Futures Markets,30:3,97-146
2016 Weitzu Chen, Chia-Hsin Chang, Yen-Chi Chen, and Chia-Wei Tsai,Managerial Incentives in the Choice of Valuation Methods for Long-Lived Assets during the IFRS Adoption Period,Taiwan Accounting Review,12(2),193-230
2016 Chen, W./C. Chang/Y. Chen/C. Tsai.,Managerial Incentives in the Choice of Valuation Methods for Long-Lived Assets during the IFRS Adoption Period,Taiwan Accounting Review,12:2,193-230
2014 陳維慈、蕭莉芃,資產減損與系統風險,當代會計,15(2),139-158
2012 陳維慈、劉啟群、張儒欣,股權私募之折價因素：資訊假說之再檢視,證券市場發展季刊,24(2),49-86
2012 Weitzu Chen and Hsin-Hui Tseng,Evidence of Income Smoothing from Securitized Loans and Loan Loss Provisions: Real Transactions vs. Accruals,International Journal of Accounting Studies,54(1),43-75
2011 Weitzu Chen and Chi-Chun Liu,The Informativeness of Financial Asset Securitization Activities on Predicting Bank Risk,Taiwan Accounting Review,7(2),125-156
2011 Weitzu Chen,Market Valuation of Banks’Loan Securitizations Disclosures,Chiao Da Management Review,31(1),59-92
2011 Weitzu Chen and Chi-Chun Liu,Motivations for Bank Decision on Financial Asset Securitizations,Review of Securities and Futures Markets,23(1),159-200
2008 Weitzu Chen, Chi-Chun Liu, and Stephen G. Ryan,Characteristics of Securitizations that Determine Issuers’ Retention of the Risks of the Securitized Assets,The Accounting Review,83(5),1181-1215
2005 劉啟群、陳維慈、林純央,台灣金融控股公司換股比率決定因素之研究,會計評論,41,1-32

Seminar paper

Year Title
2021 Tai, C./W. Chen,Accounting Policy Choice on Income Smoothing: Evidence from Voluntary Fair Value Option and Risk-Related Incentives in Executive Compensation,2021中華會計教育學會年會—後疫情資訊溝通科技之會計審計變革國際研討會,,
2020 Tai, C.,/W. Chen,Accounting Policy Choice Regarding the Fair Value Option and Executive Compensation: The Role of Equity Incentives,The Thirteenth TSC Thesis Award,,
2016 陳維慈與蔡佩儒,公允價值選擇權之採用對盈餘波動性之影響,2016當代會計碩士論文獎研討會,台北市,台灣
2016 Chen, W., L. Hsiao, and C. Tai,Accounting for Long-Lived Assets and Systematic Risk,Asia-Pacific Management Accounting Association 2016(12th) Annual Conference,Taipei,Taiwan
2016 Chen, W., L. Hsiao, and C. Tai,Accounting for Long-Lived Assets and Systematic Risk.,2016 AAA Annual Meeting.,New York,,U.S.A.
2016 Hsiao, L. W. Chen, C. Liu, and C. Lin.,The Effect of Corporate Social Responsibility on Financial Risk,Asia-Pacific Management Accounting Association 2016(12th) Annual Conference,Taipei,Taiwan
2015 Chen, W. and C. W Tai,The Effect of Managerial Ability on Earnings Quality in the pre- and post-IFRS Adoption Periods,Third Middle East Conference on Global Business, Economics, Finance and Banking,Dubai,UAE
2015 Chen, W. and C. W Tai,The Effect of Managerial Ability on Earnings Quality in the pre- and post-IFRS Adoption Periods,2015會計理論與實務研討會,臺南市,臺灣
2014 Chen, W., Y. Chang, and L. Hsiao.,Does the Fair Value Option Mitigate or Motivate Banks’ Reliance on Loan Loss Provisions for Income Smoothing?,Joint Conference of 26th Asian-Pacific Conference on International Accounting Issues and 2014 Accounting Theory and Practice Conference,Taipei,Taiwan
2014 Chen, W., C. Chiang, Y. Chen, and C. Tai.,The Change in Managerial Incentives on the Choice of Valuation Methods for Long-lived Assets: Pre- versus Post-IFRS Adoption Period.,Joint Conference of 26th Asian-Pacific Conference on International Accounting Issues and 2014 Accounting Theory and Practice Conference,Taipei,Taiwan
2013 Chen, W., and L. Hsiao,The Effect of Fair Value Accounting for Long-lived Assets on Information Risk.,25th Asian-Pacific Conference on International Accounting Issues,Indonesia,Indonesia
2013 Chen, W., Y. Chang, and L. Hsiao.,Does the Fair Value Option Mitigate or Motivate Banks’ Reliance on Loan Loss Provisions for Income Smoothing?,2013會計理論與實務研討會,Taipei,Taiwan
2013 Chen, W., C. Chiang, Y. Chen, and C. Tai,The Change in Managerial Incentives on the Choice of Valuation Methods for Long-lived Assets: Pre- versus Post-IFRS Adoption Period.,25th Asian-Pacific Conference on International Accounting Issues,Bali,Indonesia
2012 Chen, W., W. Chou, and C. Lee.,The Managerial Incentives on the Choice of Accounting Policy for Long-lived Assets: the U.K. Evidence.,2012會計理論與實務研討會,台北：臺灣大學,臺灣
2011 Chen, W, L. Hsiao, C. Chiang, and C. Liu,An Investigation of Revalued Long-Lived Assets under TSFAS No. 35,2011會計理論與實務研討會,台北：政治大學,臺灣
2011 Chen, W., L. Hsiao, and C. Chiang,Information Asymmetry and Accounting for Asset Impairments: the U.S. Evidence,2011會計理論與實務研討會,台北：政治大學,臺灣
2010 Chen, W,Market Valuation of Banks’ Loan Securitizations Disclosures,2010會計理論與實務研討會,台北：淡江大學,臺灣
2010 Chen, W., and H. H. Tseng,Evidence of Income Smoothing from Securitized Loans and Loan Loss Provisions: Real Transactions vs. Accruals,2010 KAA Annual Summer/International Conference,Busan,Korea
2009 Chen, W., and H. H. Tseng,Evidence of Income Smoothing from Securitized Loans and Loan Loss Provisions: Real Transactions vs. Accruals,2009會計理論與實務研討會,台南：成功大學,臺灣
2009 陳維慈、謝仁莉,資產減損損失與迴轉之資訊內涵,2009當前會計理論與實務研討會,台北：銘傳大學,臺灣
2007 Chen, W., C. Liu, and S. G. Ryan,Characteristics of Securitizations that Determine Issuers’ Retention of the Risks of the Securitized Assets,None,Columbia University、Uiversity of Houston、 University of Iowa、 Rutgers University、 New York University,U.S.A.
2007 陳維慈、劉啟群、張儒欣,股權私募之折價因素：資訊假說之再檢視,2007會計理論與實務研討會,三峽：臺北大學,臺灣
2006 Chen, W., and C. Liu.,The Informativeness of Financial Asset Securitization Activities on Predicting Bank Risk,2006會計理論與實務研討會,臺北：東吳大學,臺灣
2006 Chen, W., and C. Liu.,Determinants of Financial Asset Securitization Activities Engaged by Originating Banks: Evidence from U.S. Market,2006財務會計與租稅實務國際學術研討會,高雄：義守大學,臺灣
2005 劉啟群、陳維慈、林純央、程珮雯,購併資訊市場反應之研究－以台灣金融控股公司為例,2005會計理論與實務研討會,臺北：臺灣大學,臺灣
2004 劉啟群、陳維慈、林純央,台灣金融控股公司換股比例評價之研究,2004會計理論與實務研討會,臺北：政治大學,臺灣

Book

Year Book
暫時沒有資料。

Research project

Unit Project Start Date Role
科技部 CEO能力對國際會計準則與盈餘品質間之影響 2014 主持人
科技部 公允價值選擇權之相關研究 2015 主持人
科技部 公允價值選擇權與盈餘管理 2017/8/1 主持人
科技部 公允價值層級資訊之相關研究 2018/8/1 主持人
科技部 長期性資產重估價模式之探究 2012 主持人
科技部 攸關性與可靠性之權衡：公平價值會計之實證(2/2) 2011 主持人
科技部 創始銀行從事金融資產證券化資本管理行為之研究 2006 主持人
科技部 股權私募之相關研究 2007 主持人
科技部 表外活動之市場評價與盈餘管理:以金融資產證券化為例 2008 主持人
科技部 攸關性與可靠性之權衡：公平價值會計之實證(1/2) 2010 主持人
科技部 攸關性與可靠性之權衡：公平價值會計之實證(1/2) 2010/08/01 主持人
科技部 公允價值選擇權與盈餘管理 2017/08/01 主持人
科技部 創始銀行從事金融資產證券化資本管理行為之研究 2006/08/01 主持人
科技部 CEO能力對國際會計準則與盈餘品質間之影響 2014/08/01 主持人
科技部 表外活動之市場評價與盈餘管理:以金融資產證券化為例 2008/08/01 主持人
科技部 公允價值選擇權之相關研究 2015/08/01 主持人
科技部 採用公允價值選擇權之金融工具損益的差異評價 2020/08/01 主持人
科技部 銀行業之裁決性公允價值估計值的隱含訊號 2021/08/01 主持人
科技部 攸關性與可靠性之權衡：公平價值會計之實證(2/2) 2011/08/01 主持人
科技部 長期性資產重估價模式之探究 2012/08/01 主持人
科技部 公允價值層級資訊之相關研究 2018/08/01 主持人
國科會 銀行業之裁決性公允價值估計值的隱含訊號 2021/08/01 計畫主持人
國科會 採用公允價值選擇權之金融工具損益的差異評價 2020/08/01 計畫主持人

Experience

Start Date End Date Experience Unit Role
暫時沒有資料。

Honor

Year Project Awarder
2017 特殊優秀人才 科技部
2016 特殊優秀人才 科技部
2015 特殊優秀人才 科技部
2014 特殊優秀人才 科技部
2013 特殊優秀人才 科技部
2012 特殊優秀人才 科技部