教授课程

企业评价 Corporate Evaluation

个人简介

现任台湾逢甲大学会计系教授，会计系主任，商学博士学位学程主任，厦门大学国际学院兼职教授。研究领域包括财务会计、公司理财、公司治理、财政政策与经济决策。

He is currently a professor of the Accounting Department of Feng Chia University in Taiwan, the director of the Accounting Department, the director of the Doctor of Commerce program, and an adjunct professor of International College of Xiamen University. Research fields include financial accounting, corporate finance, corporate governance, fiscal policy and economic decision-making.

研究成果

1. David Han-Min Wang and Quang Linh Huynh, 2013, “Complicated Relationships among Audit Committee Independence, Nonfinancial and Financial Performance”, Journal of   Knowledge Management, Economics and Information Technology (EconLit), Vol. 3.   No. 5, pp.1-19.

2. David Han-Min Wang and Quang Linh Huynh, 2013, “An assessment of the role of the perceived usefulness in the adoption of management accounting practices”, African Journal of Social Sciences (EconLit), Vol. 3. No. 4,   pp.85-96.

3. David Han-Min Wang and Quang Linh Huynh, 2013, “Mediating Role of   Knowledge Management in Effect of Management Accounting Practices on Firm Performance”, Journal of Knowledge Management, Economics and Information   Technology (EconLit), Vol. 3. No. 3, pp.1-25.

4. David Han-Min Wang and Quang Linh Huynh, 2013, “Effects of Environmental Uncertainty on Computerized Accounting System Adoption and Firm Performance”, International Journal of Humanities and Applied Sciences, Vol. 2, No. 1, pp.13-21.

5. David Han-Min Wang and Quang Linh Huynh, 2013, “Evaluating Importance Level of Factors to Quality Management System Implementation with Analytic Hierarchy Process and Mean Test”, International Journal of Humanities and Applied Sciences, Vol. 2, No. 1, pp.5-12.

6. David Han-Min Wang, Tiffany Hui-Kuang Yu and Hong-Quan Liu, 2013, “Heterogeneous effect of high-tech industrial R&D spending on economic growth”, Journal of Business Research (SSCI), Vol. 66, No. 10, pp.1990-1993.

7. David Han-Min Wang, Tiffany Hui-Kuang Yu and Heng-Chang Hu, 2012, “On the Asymmetric Relationship between the Size of the Underground Economy and the Change in Effective Tax Rate in Taiwan”, Economic Letters (SSCI), Vol. 117, pp.340-343.

8. David Han-Min Wang, and Tiffany Hui-Kuang Yu, Fang-Ru Ye, 2012, “The Value   Relevance of Brand Equity in the Financial Services Industry: an Empirical   Analysis Using Quantile Regression, Service Business (SSCI), Vol. 6, No. 4, pp.459-471.

9. David Han-Min Wang, 2011, “Examining the Causal Relationship of Corporate Governance: An Application of Directed Acyclic Graphs”,International Journal of Intelligent Technologies and Applied Statistics, Vol. 4, No. 3, pp.389-402.

10. Tiffany Hui-Kuang Yu, David Han-Min Wang, and Li-Ying Chang, 2011, “Examining the heterogeneous effect of healthcare expenditure determinants”, International Journal of Behavioural and Healthcare Research, Vol. 2, No. 3,  pp.205-213.

11. 王汉民、陈俊廷, 2010, “金融商品公平价值、公司治理机制与公司价值”， 当代会计，第十一卷专刊，pp. 333-370.

12. David Han-Min Wang, 2010, “Corporate Investment, Financing, and Dividend Policies in the High-tech Industry”, Journal of Business Research(SSCI), Vol. 63, No. 5, pp.486-489.

13. Tiffany Hui-Kuang Yu, David Han-Min Wang, and Yu-Wei Wu, 2009, “Convergence Analysis of the Sources of Healthcare Funding: An Empirical Analysis”, International Journal of Behavioural and Healthcare Research. Vol. 1, No. 2, pp.200-208.

14. David Han-Min Wang, Jer-Yan Lin, and He-Ting Chen, 2009, “Unravelling Financial Policy Linkages and Corporate Governance”,International Journal of Economics and Business Research (EconLit), Vol. 1, No. 1, pp.100-108.

15. 王汉民、陈俊廷, 2008, “公平价值、价值攸关性与外汇风险”，台湾管理学刊-财金专刊, Vol. 8, No. 2, p.17-32.

16. David Han-Min Wang, and Tiffany Hui-Kuang Yu, 2008, “A Cluster Analysis and Time Series Approach to Examine the Healthcare Expenditure Convergence among Taiwan and the OECD Countries”, International Journal of Behavioural and Healthcare Research, Vol. 1, No. 1, pp.61-69.  

17. David Han-Min Wang, David A. Bessler, and Tiffany Hui-Kuang Yu, 2008,

  “On the Causal Relationship between Fiscal and Macroeconomic Variables: A Directed Graphs Approach”, International Journal of Innovative Computing, Information and Control (SCI extended), Vol. 4, No. 5, pp.1055-1062.

18. Jerry Coakley, Hardy Thomas, and Han-Min Wang, 2008, “The Short-run Wealth Effects of Foreign Divestitures by UK Firms”, Applied Financial Economics, (EconLit), Vol. 18, No. 3, pp.173-184.

19. David Han-Min Wang and Shing-Rong Wu, 2007, “On the Relationship between   Corporate Governance and Managerial Myopia”, Kansei Engineering International, Vol. 7, No.1, pp.9-18.

20. 游慧光、洪乙祯、王汉民、谢启瑞, 2007, “医疗保健支出的跨国与跨时比较”, 社会科学论丛, Vol . 1, No. 2, pp. 23-70.

21. 游慧光、王汉民、李淑芸, 2007, “国民健康水平、支出、劳动生产力与所得因果关系之探讨”, 财税研究, Vol . 39, No. 4, pp.90-101.

22. David Han-Min Wang and Tiffany Hui-Kuang Yu, 2007, “A Reexamination of the Market Efficiency Hypothesis for Asian Exchange Rates”,Global Business & Economics Anthology, Vol. 1, pp. 417-428.

24. David Han-Min Wang and Tiffany Hui-Kuang Yu, 2007, “The Role of Interest   Rate in Investment Decisions: A Fuzzy Logic Framework”, Global Business & Economics Review (EconLit), Vol. 9, No. 4, pp. 448-457.

25. David Han-Min Wang, Jermyn Lin, and Tiffany Hui-Kuang Yu, 2006, “A MIMIC Approach to Modeling the Underground Economy in Taiwan”, Physica A: Statistical Mechanics and its Applications (SCI), Vol. 371, No. 2, pp. 536-542.

26. 游慧光、王汉民、陈秀红，2006, “综合所得税扣除额租税公平性之实证研究”，财税研究，Vol. 38，No. 5，pp. 44-73.

27. 王汉民、游慧光、彭君萍, 2006, 聚焦活动与企业价值之关系-从公司治理机制探讨, 南开管理评论 (Nankai Business Review) (CSSCI), Vol. 9, No. 5, pp.11-14.

28. Tiffany Hui-Kuang Yu, David Han-Min Wang, and   Su-Jane Chen, 2006, “A Fuzzy Logic Approach to Modeling the Underground   Economy in Taiwan,Physica A, (SCI), Vol. 362, No.2, pp.471-479.

29. 王汉民、曹秀惠, 2006, “企业选择负债融资工具影响因素之探讨”, 经济与管理论丛 (Journal of Economics and Management) (EconLit), Vol. 2, No. 1,   pp.53-70.

30. 王汉民、游慧光, 2005, “跨国租税负担与所得收敛关系之探讨-台湾与OECD成员国之实证”, 财税研究，Vol. 37, No. 6, pp.19-32.

31. 游慧光、王汉民、胡恒彰, 2005, “有效税率与地下经济非对称性之实证研究”, 财税研究, Vol. 37, No. 3, pp.175-183.

32. 游慧光、王汉民、郑新庆, 2005, “台湾医疗支出成长因素与其相互关系之研析”, 财税研究, Vol. 37, No. 1, pp.81-97.

33. 王汉民、林君卫, 2004, 两税合一制与企业融资决策-动态模型之应用,财税研究, Vol. 36, No. 5, pp.96-106.