基本信息
| 姓名 Name | 王漢民 |
| 教育背景 Education Background | 英國艾克賽斯大學(University of Essex) 會計與財務管理博士 |
| 研究方向 Research interests | 財務會計、公司理財、公司治理、財政政策與經濟決策 |
| 職稱 Title | 教授 Professor |
教授課程
高等財務會計、高等財務管理、會計學、財務報表分析、財務管理、公司治理、研究方法。
個人簡介
現任台灣逢甲大學會計系教授，會計系主任，商學博士學位學程主任，廈門大學國際學院兼職教授。研究領域包括財務會計、公司理財、公司治理、財政政策與經濟決策。
研究成果
1. David Han-Min Wang and Quang Linh Huynh, 2013, “Complicated Relationships among Audit CommitteeIndependence, 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.王漢民、陳俊廷, 2010, “金融商品公平價值、公司治理機制與公司價值”，當代會計，第十一卷專刊，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.王漢民、陳俊廷, 2008, “公平價值、價值攸關性與外匯風險”，台灣管理學刊-財金專刊, 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 amongTaiwanand 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、洪乙禎、王漢民、謝啟瑞, 2007, “醫療保健支出的跨國與跨時比較”,社會科學論叢, Vol . 1, No. 2, pp. 23-70.
21.游慧光、王漢民、李淑芸, 2007, “國民健康水平、支出、勞動生產力與所得因果關係之探討”,財稅研究, 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、王漢民、陳秀紅，2006, “綜合所得稅扣除額租稅公平性之實證研究”，財稅研究，Vol. 38，No. 5，pp. 44-73.
27.王漢民、游慧光、彭君萍, 2006, "聚焦活動與企業價值之關係-從公司治理機制探討",南開管理評論( 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 inTaiwan", Physica A, (SCI), Vol. 362, No.2, pp.471-479.
29.王漢民、曹秀惠, 2006, “企業選擇負債融資工具影響因素之探討”,經濟與管理論叢( Journal of Economics and Management) (EconLit), Vol. 2, No. 1, pp.53-70.
30.王漢民、游慧光, 2005, “跨國租稅負擔與所得收斂關係之探討-台灣與OECD成員國之實證”,財稅研究，Vol. 37, No. 6, pp.19-32.
31.游慧光、王漢民、胡恆彰, 2005, “有效稅率與地下經濟非對稱性之實證研究”,財稅研究, Vol. 37, No. 3, pp.175-183.
32.游慧光、王漢民、鄭新慶, 2005, “台灣醫療支出成長因素與其相互關係之研析”,財稅研究, Vol. 37, No. 1, pp.81-97.
33.王漢民、林君衛, 2004, "兩稅合一制與企業融資決策-動態模型之套用",財稅研究, Vol. 36, No. 5, pp.96-106
