National Taipei University of Business

College of Business, Taiwan

Email: jcwang58@gmail.com

Qualifications

Research Fields

Publications (selected)

1. Huang, M. J. and Wang, J. C., 2015. The effect of corporate tax avoidance on debt levels. Review of Accounting and Auditing Studies, accepted, forthcoming.
2. Ou, J. N. and Wang, J. C., 2015. Consolidated filing regime or separate accounting regime? The comparative analysis of tax regimes for group holding company. Advances in Management & Applied Economics, accepted, forthcoming.
3. Wang, J. C.Wang, J. C. Wang, J. C. Wang, J. C. Wang, J. C. and Li, Y. C., 2015. and Li, Y. C., 2015. and Li, Y. C., 2015. and Li, Y. C., 2015. and Li, Y. C., 2015. and Li, Y. C., 2015. and Li, Y. C., 2015. and Li, Y. C., 2015. and Li, Y. C., 2015. and Li, Y. C., 2015. The The effect of ffect of ffect of ffect of ffect of ffect of income ncome tax ax ax information nformation nformation content on ontent on earnings arnings arnings arnings persistenceersistence ersistenceersistence ersistence. Journal of Contemporary Accounting, accepted, forthcoming.
4. Shieh, W. S., Ou, J. N. and Wang, J. C., 2014. The impact of anti-thin capitalization rules on capital structure in Taiwan. International Journal of Economics and Finance, vol.6, no.11, pp.142-159.
5. Lin W. Y. and Wang, J. C., 2014. Do the changes in tax incentives encourage direct investment in China by Taiwanese enterprises? Journal of Accounting and Taxation, vol.6, no.2, pp.38-53.
6. Wang, J. C. and Hsiao, H. C., 2014. The association between the operating efficiency of
7. Taiwanese FDI enterprises in Mainland China and the investment performance of their parent companies. Chinese Studies, vol.3, pp.100-112.
8. Wang, J. C., 2013. An investigation of anti-thin capitalization provisions in China on Taiwanese enterprises’ financing decision. Review of Accounting and Auditing Studies, vol.3, no.2, pp.81-125.
9. Lin W. Y. and Wang, J. C. and S. H. Yu., 2012. R&D, insider board members and firm performance. Review of Accounting and Auditing Studies, vol.2, no.1, pp.61-90.
10. Huang, L. H., Hsiao, H. C. and Wang, J. C., 2012. The efficiency performance of Taiwanese enterprises in China: Tax incentive perspective. African Journal of Business Management, vol.6, no.12, pp.4432-4444.
11. Hsieh, Y. C., Huang, M. S., Huang, S. H., Wang, J. C. and Lo, T. F., 2010. Determinants of profit-seeking enterprise income tax delinquency: Evidence from Taiwan. Taiwan Journal of Taiwan Journal of Taiwan Journal of Taiwan Journal of Taiwan Journal of Taiwan Journal of Taiwan Journal of Taiwan Journal of Taiwan Journal of Applied Economics Applied EconomicsApplied Economics Applied Economics Applied Economics, vol.88, pp.133-165.
12. Wang, J. C. and Chen M. C., 2009. Stock market reaction to the alternative minimum tax policy. NTU Management Review (special issue), vol.19, no.s2, pp. 215-247.
13. Chang, W. C., Wang, J. C. and Lin, H. R., 2008. The effect of additional 10% surtax on undistributed retained earnings upon the firm’s early adoption of SFAS no.35. International Journal of Accounting Studies, vol.47, pp.61-88.
14. Wang, J. C. and Liao, L. C., 2008. The correlations of learning behaviors and learning effects of a practical training curriculum for accounting majors. Journal of Contemporary Accounting, vol.9, no.1, pp.105-130. 14. Wang, J. C., 2008. The effect on corporate performance of treasury shares treasury shares treasury shares treasury shares treasury shares treasury shares treasury shares treasury shares treasury shares repurchaseepurchase epurchaseepurchaseepurchase s. Web Journal of Chinese Management Review, vol.11, no.1, pp.1-35.
15. Wang, J. C. and Chen M. C., 2007. An empirical investigation of impacts of the integrated income tax system on corporate financing decision. Chiao Da Management Review, vol.27, no.1, pp.221-246.
16. Chen M. C., Wang, J. C. and Lin, Y. S., 2007. An empirical investigation into firms’ choices between five-year exemption from corporate income tax and shareholder investment tax credits. Journal of Management, vol.24, no.1, pp.41-59.
17. Wang, J. C., 2006. The impacts of the land value increment tax cut policy on the land transaction. Journal of Accounting and Corporate Governance, vol.3, no.1, pp.75-95.
18. Wang, J. C., 2006. An empirical investigation of the imputation tax system on corporate capital investment. Web Journal of Chinese Management Review, vol.9, no.2, pp.1-19.
19. Liang, C. J., Yao, M. L. and Wang, J. C. 2006. A test of the equilibrium implications of the agency-based asset pricing model. International Journal of Management, vol.23, no.1, pp.132-141.
20. Wang, J. C., Chen, M. C. and Lin S., 2005. An event study on the land value increment tax cut policy. Review of Securities & Future Markets, vol.17, no.1, pp.75-100.
21. Wang, J. C. and Chen M. C., 2004. An empirical investigation of impacts of the imputation tax system on corporate dividend payouts. Journal of Management, vol.21, no.2, pp.257-277.
22. Wang, J. C., Wu, J. C. and Ding, S. J., 2004. The effects of R&D expenditure and human capital on business. NCCU Intellectual Property Review, vol. 2, no.2, pp.81-108.
23. Wang, J. C. and Chen M. C., 2003. An empirical investigation of impacts of the imputation tax system on corporate shareholder structures. Journal of Contemporary Accounting, vol.4, no.2, pp.169-190.

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