Professor Info

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Name: 鄭佳綺 Cheng, Jia-Chi
Discipline: Accounting
TEL: 03-4638800 ext. 2585
Email: jccheng@saturn.yzu.edu.tw

Title

Associate Professor

Speciality

Financial Accounting, Corporate Governance, Corporate Finance, Earnings Management

Academic BG.

  • Ph.D. in Accounting, National Cheng Kung University, Taiwan
  • MS in Accounting, University of Texas at Dallas, USA

Experience

  • Director of Undergraduate Program, College of Management, Yuan Ze University (Academic Year 111~113)
  • Assistant Professor, Accounting, College of Management, Yuan Ze University, Taoyuan, Taiwan
  • Adjunct Lecturer, Department of Accounting, National Cheng Kung University, Tainan, Taiwan
  • Adjunct Lecturer, Department of Accounting, Chihlee Institute of Technology, Taipei, Taiwan
  • Adjunct Lecturer, Department of Accounting Information, Kun Shan University, Tainan, Taiwan

Journal Papers

  1. Bo Zhu, Yuguo Chen, Jia-Chi Cheng, 2023. "Business Cycle and Cost Structure," International Review of Financial Analysis, available online. [SSCI, 2021 Impact Factor 7.997, ABS Ranking: 3, 國科會財務領域國際期刊 A-]
  2. Ruei-Shina Wu, Jia-Chi Cheng, Yi-Chen Chen, Huai-Chun Lo, 2022. "Anchoring Bias in Analysts’ EPS Forecasts: Evidence from the Mergers and Acquisitions," Journal of Management and Business Research管理學報, Vol. 39, No. 4, p.547-572. [TSSCI]
  3. Jia-Chi Cheng, Fang-Chi Lin, Tsai-Hui Tung, 2019. "The Effect of Institutional Ownership Stability on Cash Dividend Policy: Evidence From Taiwan, " Advances in Pacific Basin Business, Economics and Finance, Vol. 6, p.207-222. [國科會財務領域國際期刊 B]
  4. Cheng, J. C. and R. S. Wu, 2018, "Internal Capital Market Efficiency and the Diversification Discount: The Role of Financial Statement Comparability," Journal of Business, Finance, and Accounting, 2018:1-32. [SSCI; NSC Ranking: A Tier-1 in Accounting]
  5. Chen, C. S., J. C. Cheng, F. C. Lin, and C. Peng, 2017, "The Role of House Money Effect and Availability Heuristic in Investor Behavior," Management Decision, Vol.55, Issue 8, p.1598-1612. [SSCI, 2016 Impact Factor 1.396, ISI Journal Citation Reports® Ranking 80th/121 in Business]
  6. Cheng, J. C., C. C. Lu, and N. T. Kuo, 2016, "R&D Capitalization and Audit Fee: Evidence from China," Advances in Accounting, Vol.35, p.39-48. [NSC Ranking: A-]
  7. Chou, T. K., J. C. Cheng*, and C. C. Chien, 2013, “How Useful Is Venture Capital Prestige? Evidence from IPO Survivability,” Small Business Economics: An Entrepreneurship Journal, forthcoming. [SSCI; ABDC Ranking: A; 2013 Impact Factor 1.641, ISI Journal Citation Reports® Ranking 68th/332 in Economics]
  8. Chou, T.K. and J. C. Cheng, 2012, “Credit Ratings and Excess Value of Diversification,” Journal of Empirical Finance, Vol.19, p.266-281. [SSCI; NSC Ranking: A Tier-1 ]
  9. Lin, H. C., T. K. Chou, and J. C. Cheng, 2011, “Does Market Misvaluation Drive Post-acquisition Underperformance in Stock Deals?” International Review of Economics and Finance, Vol. 20, p.690-706. [SSCI; NSC Ranking: B+]
  10. Chen, J. F., C. H. Huang, M. L. Wang, and J. C. Cheng, 2010, “Information Effects during the U.S. Subprime Crisis: Evidence from Asia-Pacific Region,” Emerging Markets Finance and Trade, Vol. 46, No. 1. [SSCI]

Conference Papers

  1. Chen Y. R., J. R Chiou, T. K. Chou, and J. C. Cheng, “Foreign Institutional Investment and Acquiring Firms’ Performance in Taiwan: Corporate Governance Perspective,” (i) 2008 Annual Conference of Taiwan Finance Association, Hualien, National Dong Hwa University. (ii) 2008 Accounting Theory and Practice Conference, National Chung Hsing University, Taichung, Taiwan, December, 2008. (iii) 2008 16th Conference on the Theories and Practices of Securities and Financial Markets, National Sun Yat-Sen University, Kaohsiung, Taiwan, December, 2008.
  2. Chen, T. C, C. C. Chien, and J. C. Cheng, “Loss Aversion and the January Size Effect: Evidence from Three Chinese Culture-Oriented Stock Markets,” 2008 16th Annual Conference on Pacific Basin Finance, Economics, Accounting and Management, Queensland, Australia.
  3. Lin, H. C., T. K. Chou, and J. C. Cheng, “Could Market Misvaluation Explain Post-merger Underperformance,” (i) Concurrent session of 2008 AAA Annual Meeting, Anaheim, California, USA. (ii) 2008 FMA Annual Meeting, Dallas, Taxes, USA. (iii) 2009 Accounting Theory and Practice Conference, National Cheng Kung University, Tainan, Taiwan, December, 2009.
  4. Chen, J. F., C. H. Huang, M. L. Wang, and J. C. Cheng, “Information Effects during the U.S. Subprime Crisis: Evidence from Asia-Pacific Region,” 2008 The 2nd International Conference of Market Development and Investment Strategies (MDIS2008), ShenZhen, China, March, 2008.
  5. Chou, T. K., J. C. Cheng, and C. C. Chien, “Does the Involvement of Expert Intermediaries Improve the Survivability of IPO firms? Evidence from Industry Specialist Auditors and Reputable Venture Capitalists,” (i) 2006 The 14th Annual Conference on Pacific Basin Finance, Economics and Accounting, National Chiao-Tung University, Taipei, Taiwan, July, 2006. (ii) 2006 NTU International Conference on Finance, National Taiwan University, Taipei, Taiwan, December, 2006. (iii) 2007 Accounting Theory and Practice Conference, National Taipei University, Taipei, Taiwan, November, 2007. (iv) 15th Conference on the Theories and Practices of Securities and Financial Markets, National Sun Yat-Sen University, Kaohsiung, Taiwan, December, 2007.
  6. Chen, Y. R., J. C. Cheng, and C. J. Lin, “Corporate Governance, Diversification, and Firm Value,” Forum session of 2006 AAA Annual Meeting, Washington D. C., USA.
  7. Cheng, J. C., Chin-Chen Chien, and Jengfang Chen, “Executive Stock Options and Financial Analysts’ Forecast Behaviors,” (i) 2010 International Conference on Accounting and Information Technology, National Chung Cheng University, Chia-Yi, Taiwan, July, 2010. [Best Paper Award] (ii) The 19th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management (PBFEAM), Taipei, Taiwan, July, 2011. (iii) Concurrent session of 2011 AAA Annual Meeting, Denver, Colorado, USA, August, 2011.
  8. Chou, T. K., J. C. Cheng, and C. C. Chien, “Does the Involvement of Industry Specialist Auditors Predict the Survivability of IPOs,” (i) 2011 The 4th NCTU International Finance Conference, National Chiao Tung University, Hsinchu, Taiwan, January, 2011.
  9. Chou, T. K., J. C. Cheng, and H. C. Lin, “Customer Satisfaction, Future Earnings and Market Mispricing,” (i) The 20th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management, Rutgers University, New Jersey, USA, September, 2012.
  10. Chou, T. K., J. C. Cheng, and T. C. Lin, “Multiple Directorships and Value of Cash,” (i) The 21th Conference on the Theories and Practices of Securities and Financial Markets, National Sun Yat-sen University, Kaohsiung, Taiwan, December, 2013. (ii) 2014 International Conference of Taiwan Finance Association, National Tsing Hua University, Hsinchu, Taiwan. (iii) Forum session of 2014 AAA Annual Meeting, Atlanta, Georgia, USA, 2014.
  11. Nan-Ting Kuo, Fang-Chi Lin, and J. C. Cheng, “Institutional Ownership Stability and Quality of Financial Reporting,” (i) 24th Annual Conference on Pacific Basin Finance, Economics, Accounting, and Management, National Chiao Tung University, Hsinchu, Taiwan, June, 2016. (ii)_2016 International Conference on Business and Information, Nagoya, Japan, 2016.

Research Grants

  1. 2016/8/1~ 2017/7/31 公司現金價值與財務報表可比較性之關聯性 (105-2410-H-155-009-)
  2. 2015/8/1~ 2016/7/31 財務報表可比較性與內部資金市場效率 (104-2410-H-155-006-)
  3. 2013/8/1~ 2014/9/30 財務分析師之角色與公司內部控制 (102-2410-H-155-042-)
  4. 2012/8/1~ 2013/7/31 公司治理，機構投資人以及現金價值 (101-2410-H-155-018-)
  5. 2011/5/1~ 2012/4/30 機構投資人持股穩定性與盈餘品質之關聯性 (100-2410-H-155-003-)

Books/Pub.

Industrial Grants

Courses

  1. Accounting Principles (I) (including English-taught courses)
  2. Accounting Principles (II) (including English-taught courses)
  3. Intermediate Accounting (I) (including English-taught courses)
  4. Intermediate Accounting (II) (including English-taught courses)
  5. Advanced Accounting (I)
  6. Advanced Accounting (II)

Dissertation

  1. 105 Shiau-Ling Wang EMBA A Study on The Relationship Among Job Stress, Job Performance and Turnover Intention - A Case Study of Hospital Administrative Staffs in Northern Taiwan
  2. 105 Yi-An Yang MS in Accounting The Relationship between Corporate Social Responsibility and Pension
  3. 105 Kai-Lo Hsiao MS in Accounting The Impact of Mandatory IFRS Adoption On Audit Quality and Audit Fees—Evidence From Taiwan
  4. 105 HUI-JU CHENG MS in Accounting The Impact of Corporate Social Responsibility and Top Management Team Characteristics On Firm Performance
  5. 105 Wei-Hsuan Chien MS in Accounting Information Content of Corporate Social Responsibility and Credit Ratings
  6. 104 Sih-Han Yeh MS in Accounting The Relationship between Corporate Social Responsibility and Employees Benefits
  7. 104 Chia-Yi Huang MS in Accounting Effect of Employees’ Compensation and Turnover Rate on High-Tech Firm’s Performance
  8. 103 Jing-Wei Su MS in Accounting The Impact of Institutional Ownership Stability on Earnings Management and Operating Performance
  9. 102 Wei-Fan Peng MS in Accounting Board Gender Diversity and Information Transparency
  10. 102 Pei-Chuan Chung MS in Accounting The Impact of CFO Gender on Financial Statement Quality
  11. 101 Yu-Chun Su MS in Accounting Board Gender Diversity and Value of Cash Holdings
  12. 101 Shu-Jyun Lin MS in Accounting The Impact of CEO Gender on Corporate Investment Decision: Evidence from the Bond Market
  13. 101 Ya-Tien Hung MS in Accounting The Relationship between Conference Call and the Value of Cash Holdings
  14. 101 Ching-Chun Yang MS in Accounting Conference Calls and the Cost of Debt
  15. 100 Wei-Chu Chang MS in Accounting The Impact of Institutional Ownership Stability on Earnings Management in Taiwan Listed Firms
  16. 100 Tsai-Hui Tung MS in Accounting Institutional Ownership Stability and Cash Dividend Policy
  17. 99 Yun-Ying Lin MS in Accounting Foreign Investors and Cash Holdings
  18. 99 Yu-Han Wu MS in Accounting Institutional Investors, Cash Holdings, and Investment Opportunities
  19. 98 Hsiang-Yuan Huang MS in Accounting The Relationships among Investment Opportunity, Disclosure Transparency and Stock Performance-Evidence from Taiwan
  20. 98 Pei-Ju Chen MS in Accounting The influence of CEO and firm characteristics on management financial forecast behaviors

Awards & Certificates

  1. Executive Stock Options and Financial Analysts’ Forecast Behaviors, Best Paper Award at 2010 International Conference on Accounting and Information Technology
  2. Teaching Excellence Award, 2016-2017, Yuan Ze University
  3. Teaching Excellence Award, 2020-2021, Yuan Ze University
  4. Certificate in EMI Skills

Pro. Membership

Other Contributions