FRIDAY, APRIL 4, 2014
11:10AM - 12:10PM
1.1 Supply Chain Management
Moderator: Ruey-Shan Guo, National Taiwan University
(0042)Green Policy-Driven Closed-Loop Supply Chain for Recycling of Economically-Disadvantaged
Recycled Materials
Yenming Chen, National Kaohsiung First University of Science and Technology
*Jiuh-Biing Sheu, National Taiwan University
Discussant: Chung-Cheng Lu, National Taipei University of Technology
(0113)Utility-based Multi-attribute Approach for Supplier Selection Considering Buyers’ Risk-taking
Behavior
*Chung-Cheng Lu, National Taipei University of Technology
*Phoeberry Kentt Ramos, National Taipei University of Technology
Discussant: Ling-Chieh Kung, National Taiwan University
(0053)Channel Coordinating through a Revenue Sharing and Wholesale Price Contract
*Chun-Chin Wei, Chien Hsin University of Science and Technology
Liang-Tu Chen, National Pingtung Institute of Commerce
Discussant: Jiuh-Biing Sheu, National Taiwan University
1.2 Accounting Information and Firm Value
Moderator: Chan-Jane, Lin, National Taiwan University
(0116)The Impact of Reporting Goodwill and Impairments on the Market’s Anticipation of Future
Earnings
Hsiou-wei Lin, National Taiwan University
*Chuan-San Wang, National Taiwan University
Discussant: Audrey Wen-Hsin Hsu, National Taiwan University
(085)Earnings Management Surrounding Forced CEO Turnover Evidence From the Property-Casualty
Insurance Industry
Jiang Cheng, Shanghai University of Finance and Economics
*Tzuting Lin, National Taiwan University
Discussant: Chan-Jane Lin, National Taiwan University
(0104)Fundamental Analysis of A+H Company Price Difference
*Yang Liu, The Chinese University of Hong Kong
*Woody Wu, The Chinese University of Hong Kong
Discussant: Hsiou-Wei Lin, National Taiwan University
1.3 Congruence in Organizations
Moderator: Aichia Chuang, National Taiwan University
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(0026)The Person-organization Fit of Involuntary Turnover Employees: A Moderated Mediation
Model of the Feelings of Violation and the Perception of Organizational Support
*Chi-Tai Shen, National Changhua University of Education
Discussant: Yi-Jung Chen, National Kaohsiung University of Applied Sciences
(0067)Sense of Calling in the Workplace: The Moderating Effect of Organizational Supportive Climate
*Amber Yun-Ping Lee, Macau University of Science and Technology
I-Heng Chen, National Sun Yat-sen University
Po-Chien Chang, Macau University of Science and Technology
Discussant: Aichia Chuang, National Taiwan University
(0077)Corporate Social Responsibility Value Congruence Process: The Dual-Focus Leadership
Perspective
*Yi-Jung Chen, National Kaohsiung University of Applied Sciences
Yunshi Liu, National Yunlin University of Science and Technology
Discussant: Aichia Chuang, National Taiwan University
1:20PM - 2:20PM
2.1 Consumer Behavior
Moderator: Heng-Chiang Huang, National Taiwan University
(0139 ) On the Determinant of Extent of Which Bias Correction Is Made: The Mediating Role of
Consumers' Attitudinal Confidence
*Chung-Chiang Hsiao, National Taiwan Normal University
*Yi-Wen Chien, National Taiwan University
Discussant: Heng-Chiang Huang, National Taiwan University
(0138)The Moderating Role of Consumer Expertise on Bias Correction
*Yi-Wen Chien, National Taiwan University
*Chung-Chiang Hsiao, National Taiwan Normal University
Discussant: Heng-Chiang Huang, National Taiwan University
(0081)The Moderating Role of Self-confidence on the Decision Frames of the Art Products: A
Metacognitive Experiences Perspective
*Wei-Ting Hsu, Chaoyang University of Technology
Yu-Tsu Lin, Chaoyang University of Technology
*Chia-Jung Chang, Chaoyang University of Technology
*Hui-Hsiung Huang, Chia Nan University of Pharmacy & Science
Discussant: Yi-Wen Chien, National Taiwan University
2.2 Corporate Finance
Moderator: Yanzhi Wang, National Taiwan University
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(0055)CEO Perquisite and Firm’s Acquisition Performance
*Chia Ying Chan, Yuan Ze University
Kuo-An Li, Yuan Ze University
Christian de Peretti, University Claude Bernard Lyon 1
De-Wai Chou, National Taiwan Normal University
Discussant: Yan-Shing Chen, National Taiwan University
(0069)Can Director Equity Compensation Impair CEO Pay Quality?
*Audrey Wen-Hsin Hsu, National Taiwan University
*Chih-Hsien Liao, National Taiwan University
Discussant: Woan-lih Liang, National Chiao Tung University
(0010)Ownership Structure, Profitability Uncertainty, and Firm Performance: Evidence from Taiwan
*I-Ju Chen, Yuan Ze University
David K. Wang, National University of Kaohsiung
Hsiu-Chin Cheng, Yuan Ze University
Discussant: Yanzhi Wang, National Taiwan University
2.3 Performance Management
Moderator: Hsi-An Shih, National Cheng Kung University
(0024)Knowledge Creation through Social Relations Extension: Evidence from the Scholar Network
Activities
Ben Nanfeng Luo, Renmin University of China
*Sam Chih-Hsing Liu, Ming Chuan University
Jian-Kai Wang, Ming Chuan University
Bernard Gan, University of New South Wales
Discussant: Hsi-An Shih, National Cheng Kung University
(0083)Do Self-promotion Tactics Succeed or Backfire? Self-promotion Tactics, Role Ambiguity,
Supervisor-subordinate Guanxi and Career Outcomes
Wei-La Chiu, National Taiwan University of Science and Technology
*Jen-Wei Cheng, National Taiwan University of Science and Technology
Yu-Ha Cheung, School of Business, Hong Kong Baptist University
Discussant: Hsi-An Shih, National Cheng Kung University
(0108)Core Self-evaluation and Creativity Performance - The Moderating Effect of Team Control Mode
Chu-Chun Hsu, Southern Taiwan University of Science and Technology
Yun-Hwa Chiang, Ming Chuan University
*Hsi-An Shih, National Cheng Kung UniversityDiscussant: Chih-Hsing Liu, Ming Chuan University
Discussant: Sam Chih-Hsing Liu, Ming Chuan University
2:40PM- 3:40PM
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3.1 Innovation and Governance
Moderator: Chung-Jen Chen, National Taiwan University
(0071)Success Catalyst or hidden impediment? How does the Governance Power of Top Management
Teams Alter the Performance Effect of Strategic Persistence?
*Cheng-Yu Lee, Southern Taiwan University of Science and Technology
Hsueh-Liang Wu, National Taiwan University
*Chia-Jung Lee, National Taiwan University
Huei-Wen Pao, Takming University of Science and Technology
Discussant: Yung-Chang Hsiao, National University of Tainan
(0101)Entrepreneurial Behavior in Family Business: Does Steward-like managers matter to new
product development?
*Chia-Jung Lee, National Taiwan University;
*Cheng-Yu Lee, Southern Taiwan University of Science and Technology
Hsueh-Liang Wu, National Taiwan University
Discussant: Yung-Chang Hsiao, National University of Tainan
(0021)Cooperative Mode as a Contingency Factor in Inter-organizational Strategic Alliance
Chung-Jen Chen, National Taiwan University
*Yung-Chang Hsiao, National University of Tainan
Tse-Ping Dong, National Taiwan Normal University
Discussant: Cheng-Yu Lee, Southern Taiwan University of Science and Technology
3.2 Corporate Finance and Banking
Moderator: Yehning Chen, National Taiwan University
(0039)Innovation, Merger and Acquisition and Stock Valuation
Ji-Chai Lin, Louisiana State University
*Yanzhi Wang, National Taiwan University
Discussant: I-Ju Chen, Yuan Ze University
(0061)Is there a Bright Side of Government Banks? Evidence from the Global Financial Crisis
*Yan-Shing Chen, National Taiwan University
Yehning Chen, National Taiwan University
Iftekhar Hasan, Fordham University
Chih-Yung Lin, Yuan Ze University
Discussant: Chia-Ying Chan, Yuan Ze University
(0040)Do Venture Capital Backed IPOs Experience Better Operating Performance?
*Woan-lih Liang, National Chiao Tung University
Discussant: Yehning Chen, National Taiwan University
3.3 Management of Service Employees
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Moderator: Sheng-Tsung Hou, Feng Chia University
(0056)A Multilevel Model of Employee Emotional Acting
*Yuann-Jun Liaw, Hungkuang University
*Aichia Chuang, National Taiwan University
Discussant: Sheng-Tsung Hou, Feng Chia University
(0090)How and When is Service Employees’ Subjective Happiness Triggered?
Hsueh-Liang Fan, National Chengchi University
*Sheng-Tsung Hou, Feng Chia University
Discussant: Jie Li, Osaka University;
(0117)How Salespersons’ Political Skill Enhances Their Job Performance and Satisfaction: A Social
Capital Perspective
*Jie Li, Osaka University
*Yuanyuan Huo, Hong Kong Baptist University
Discussant: Sheng-Tsung Hou, Feng Chia University
SATURDAY, APRIL 5, 2014
8:30AM - 9:40AM
4.1 Online Behavior
Moderator: James J. Jiang, National Taiwan University
(0063) Social Networking and Continuance Intention among Online Gamers
Ching-I Teng, Chang Gung University
*Han-Chung Huang, Chang Gung University
Jen-Lin Chen, Chang Gung University
Discussant: Ling-Ling Wu, National Taiwan University
(0059) Popularity Information and Online Purchases
*Lynne Lee, Ming Chuan University
*Ling-Ling Wu, National Taiwan University
Discussant: James J. Jiang, National Taiwan University
4.2 Consumer Psychology
Moderator: Jiun-Sheng Chris Lin, National Taiwan University
(0129)To Say or not to Say? The Mediating Role of Psychological Safety and Self-efficacy in the
Influence of Social Capital on Users’ Knowledge Sharing Behavior in Social Network Sites
Shih-Ju Wang, National Taiwan Normal University
*Heng-Chiang Huang, National Taiwan University
Carolyn Yun-Shiuan Yang, National Taiwan Normal University
Discussant: Jiun-Sheng Chris Lin, National Taiwan University
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(0088)Does gain always make consumers risk-aversion？A Between-alternative Conflict Perspective
*Wei-Ting Hsu, Chaoyang University of Technology
Po-Shun Chen, Chaoyang University of Technology
*Chia-Jung Chang, Chaoyang University of Technology
Yu-Tsu Lin, Chaoyang University of Technology
Discussant: Ming-Huei Hsieh, National Taiwan University
4.3 Tax Avoidance and Internal / External Control
Moderator: Hsihui Chang, Drexel University
(0126)Auditor Industry Expertise and Clients' Tax Avoidance: Evidence from China
Chunyan Wei, Peking University
*Lei Chen, Peking University
Discussant: Hsihui Chang, Drexel University
(0079)Tax Avoidance and Pyramidal Layers
*Audrey Wen-Hsin Hsu, National Taiwan University
*Sophia Hsin-Tsai Liu, National Taiwan University
Discussant: Hsihui Chang, Drexel University
9:45AM - 10:45AM
5.1 Procurement & Facility Location
Moderator: Ming-Huang Chiang, National Taiwan University
(0131)A Joint Market Selection and Facility Location Model with Endogenous Consumer Demands
*Ling-Chieh Kung, National Taiwan University
Discussant: Ming-Huang Chiang, National Taiwan University
(0022)Exploring Operational and Relational Value Embedded in Web-enabled Direct Procurement
*Chin-Fu Ho, Takming University of Science and Technology
Yi-Ming Tai, National Pingtung Institute of Commerce
Discussant: Ming-Huang Chiang, National Taiwan University
(0107)Group Decision Making Model for Fishmeal Supplier Selection of an Aquaculture Enterprise
with Entropy and VIKOR Method under Fuzzy Environment
*Shih-Tong Lu, Kainan University
Chia-Hsin Chen, Kainan University
Tsung-Hsien Wu, Nanjing University
Discussant: Ling-Chieh Kung, National Taiwan University
5.2 Audit Quality and Corporate Control
Moderator: Rong-Ruey Duh, National Taiwan University
(0036)Risk Culture, Corporate Governance and Firm Risk-Taking under COSO-ERM Framework
*Tsai-Jyh Chen, National Chengchi University
Jui-I Chang, China University of Science and Technology
Discussant: Rong-Ruey Duh, National Taiwan University
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(0018)The Effect of Review Form and Reviewer Preference on Auditor Performance
*Rong-Ruey Duh, National Taiwan University
*Ching-Chieh Lin, I-Shou University
Jung-Ling Laio, National Taiwan University
Discussant: Chih-Yang Tseng, National Taiwan University
(0065)The Effect of Material Weaknesses in Internal Control and Their Remediation on Accruals
Quality: Evidence from Japan
*Chih-Yang Tseng, National Taiwan University
Atsuko Takinishi, National Taiwan University
Chan-Jane Lin, National Taiwan University
Pei-Hua Lai, Arris Group Incorporation
Suming Lin, National Taiwan University
Discussant: Tzuting Lin, National Taiwan University
5.3 HR Practices and Human Capital
Moderator: Yuann-Jun Liaw, Hungkuang University
(0111)Human Capital and Turnover Rate: The Moderating Effect of Organizational Learning Flows
*Wan-Chun Liao, National Pingtung University of Science and Technology
Discussant: Yuann-Jun Liaw, Hungkuang University
(0087)Dominance Effect in Least Developed Regions? : A Case on Human Resource Practices of
Foreign Affiliated Companies in Nepal
*Mohan Pyari Maharjan, Osaka University
Tomoki Sekiguchi, Osaka University
Discussant: Yuann-Jun Liaw, Hungkuang University
11:05AM - 11: 50AM
6.1 Environment and External Links
Moderator: Ji-Ren Lee, National Taiwan University
(0045)Firm Performance and Environmental Scanning of Managers through External Links in an
Evolving Industry
*Pao-Lien Chen, National Tsing Hua University
(0014)The Effects of Business Model Design on Performance: Examining Environmental Dynamism
Yung-Ching Ho, National Chung Cheng University
Hui-Chen Fang, Hungkuang University
*Jing-Fu Lin, National Chung Cheng University
(0118)Corporate Investment Relationships and Firm Innovation: An Example of Taiwan
Biopharmaceutical Industry
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Yi-Ju Lo, Yuan Ze University
6.2 Exchange in the Market
Moderator: Ming-Huei Hsieh, National Taiwan University
(0095)Retailer's Rationale to Refuse Consumer Returns under Quality Risk
*Lu Hsiao, National Chung Hsing University
Ying-JU Chen, University of California, Berkeley
(0019)Contract Design and Governance of Automobile Assembler-Supplier Transactions and
Relationships
*Cheng-Min Chuang, National Taiwan University
(0119)E-WOM Campaigns with Rewards for Posting a Review
*Tengchen Chiu, Keio University
*Mai Kikumori, Keio University
6.3 Investment and Asset Pricing
Moderator: Shikuan Chen, National Taiwan University
(0073)Irreversible Investment, Financial Constraints and Asymmetric Competition
Hsing-Hua Huang, National Chiao Tung University
Chia-Chi Lu, National Central University
*Pai-Ta Shih, National Taiwan University
(0127)Re-examining the Order Flow and Exchange Rate Dynamics – Using the Heterogeneous
Information and Variations in Liquidity Measure
*Shikuan Chen, National Taiwan University
Chih-Chung Chien, Asia University
Ming-Jen Chang, National Dong Hwa University
(0017)The Impact of Investment Opportunities and Investor Protection on the Dividend Policies of
Ultimate Owners
In-Mu Haw, Texas Christian university
Lee-Seok Hwang, Seoul National university
Olivia Leung, The University of Hong Kong
*Woody Wu, The Chinese University of Hong Kong
11:55AM - 12:40PM
7.1 Research Forum
(0032) Market Reaction to Auditor Switching During the Term: Evidence From Japan
*Ayami Sakai, Doshisha University
(0074) Characteristics of Japanese Regional Banks: A Case of the Bank of Kyoto
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*Atsuko Takinishi, National Taiwan University
(0093) The Effect of News Coverage on the Market Reactions of Merger and Acquisition Events
*Hsin-Min Lu, National Taiwan University
Caroline Joutee Sun, National Taiwan University
Mao-Wei Hung, National Taiwan University
Yu-Jane Liu, Peking University
(0135) The Legal Basis of Accounting Standard Setting in Japan
*Masatsugu Sanada, Osaka City University
(0034) Cloud Computing Adoption in the Context of Small and Medium Enterprises
Jennifer Lee, IBM
*Carol Hsu, National Taiwan University
Tawei Wang, University of Hawaii at Manoa
7.2 Research Forum
(0080) Specialization, Scope, and the Dynamics of Endogenous Growth: An Empirical Investigation
*Ji-Ren Lee, National Taiwan University
Sonic Wu, Yuan Ze University
(0137)The Moderation Effect of Project Performance Appraisal and Project Goal Interdependence on
Integrative Conflict Management in IT Program Teams
Joanne Chen, National Taiwan University
Houn-Gee Chen, National Taiwan University
*James J. Jiang, National Taiwan University
Jamie Y.T. Chang, Taipei College of Maritime Technology
(0033) Patterns of Research Collaboration: An Empirical Test
John S. Liu, National Taiwan University of Science and Technology
*Louis Y. Y. Lu, Yuan Ze University
*Shih-Chang Hung, National Tsing Hua University
(0122) Roles of Middle Management and Management Control in Health Care
Norio Sawabe, Kyoto University
*Shuichi Inoue, Kyoto University
(0120) The Tug of Work and Family in Asia: A Japan and Indonesia Comparison Study
*Tur Nastiti, University of Gadjah Mada
Meiyu Fang, National Central University
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(0076) Measuring and Explaining Health Spending Efficiency in Sub-Saharan Africa: A super
Slacks-Based Model
*Yi-Chung Hsu, National Taichung University of Science and Technology
Ming-Jiun Shiau, National Taichung University of Science and Technology
Tsai-Yu Lin, National Taichung University of Science and Technology
Mason H. W. Luo, HSBC Electronic Data Processing (Guangdong) Limited
7.3 Research Forum
(0124) A Rebranding Model: Removing Stereotype by Correction Processes
*Kuan-Yu Liang, National Taiwan University
*Yi-Wen Chien, National Taiwan University
*Chung-Chiang Hsiao, National Taiwan Normal University
(0004) Foreign Employee’s Responses to the 2011 Triple Disaster in Japan
*Ralf Bebenroth, Kobe University
Nir Kshetri, Kobe University
Kotoe Konishi, Kobe University
(0086) The Evolution of Contract Learning in International transactions：Evidence from a Taiwanese
Brand Company
*Cheng-Min Chuang, National Taiwan University
Yung-Yuan Liao, National Taiwan University
*Chih-Fang Chiu, National Taiwan University
(0141) “Do I Look Good in These?” : Social Influence in Purchasing Sports Shoes
Swee Seng Chew, National Institute of Education, Nanyang Technological University
*Ho Keat Leng, Nanyang Technological University
(0025) The Scientific Linkage between Patents and Firm Productivity: Evidence from Taiwanese
Electronics Firm Level
*Jong-Rong Chen, National Central University
Kamhon Kan, Academia Sinica
I-Hsuan Tung, National Central University
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