國立中興大學教學大綱

課程名稱	(中) 供應鏈關係與企業投資決策研討(6126)
	(Eng.) Seminar on Supply Chain Relationship and Corporate Investment Decisions
開課單位	會計所
課程類別	選修	學分	3	授課教師	游柏祥
選課單位	會計所 / 碩士班	授課使用語言	中文	英文/EMI		開課學期	1122
課程簡述	This course is designed to provide a basic understanding of empirical accounting research on topics relevant with supply chain relationship and corporate investment decisions. In particular, the seminar will focus on academic research related to supply chain relationship, capital investment, merger and acquisition decision, innovation and relationship-specific investment, etc. Furthermore, there will be SAS statistical software tutorial covering data analytics (such as summary statistics, correlation matrix, regression analysis) and commonly used empirical measures in accounting research (such as accruals quality).
先修課程名稱						課程含自主學習	Y

課程與核心能力關聯配比(%)

課程目標之教學方法與評量方法

課程目標

核心能力

配比(%)

教學方法

評量方法

Students are expected to learn how to understand academic research at a deeper level by analyzing research framework, structure, and empirical methods commonly used in research pertinent to supply chain management and corporate investment.

1.批判思考

100

討論

講授

書面報告

出席狀況

口頭報告

授課內容(單元名稱與內容、習作/每週授課、考試進度-共18週)

週次	授課內容
第1週	Course Introduction
第2週	Biddle, G. C., G. Hilary, and R. S. Verdi. 2009. How does financial reporting quality relate to investment efficiency? Journal of accounting and economics 48 (2–3):112-131.
第3週	Biddle, G. C., G. Hilary, and R. S. Verdi. 2009. How does financial reporting quality relate to investment efficiency? Journal of accounting and economics 48 (2–3):112-131.
第4週	*Ramalingegowda, S., et al. (2013). ”The role of financial reporting quality in mitigating the constraining effect of dividend policy on investment decisions.” The Accounting Review 88(3): 1007-1039.
第5週	*Wang, J. (2012). ”Do firms’ relationships with principal customers/suppliers affect shareholders’ income?” Journal of Corporate Finance 18(4): 860-878.
第6週	*Chiu, P.-C., et al. (2022). ”How do Suppliers Benefit from Customers’ Voluntary Disclosure? The Effect of Customers’ Earnings Guidance on Upstream Firms’ Investment Efficiency.” Journal of Accounting and Public Policy 41(1): 106880.
第7週	No Class (National Holiday)
第8週	Chin, C. L., Chiu, P. C., Haight, T., & Yu, P. H. (2022). The Information-Leveling Role of Management Forecast Consistency in Facilitating Investment Efficiency. European Accounting Review, 1-25.
第9週	Bae, G. S., Choi, S. U., Dhaliwal, D. S., & Lamoreaux, P. T. (2017). Auditors and Client Investment Efficiency. Accounting Review, 92(2), 19-40. https://doi.org/10.2308/accr-51530
第10週	Chay, J. B., et al. (2022). ”Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform.” Journal of Accounting and Economics: 101514.
第11週	Chay, J. B., et al. (2022). ”Dividend taxes and investment efficiency: Evidence from the 2003 U.S. personal taxation reform.” Journal of Accounting and Economics: 101514.
第12週	HE, J., et al. (2020). ”Asymmetric Cost Behavior and Dividend Policy.” Journal of Accounting Research 58(4): 989-1021.
第13週	HE, J., et al. (2020). ”Asymmetric Cost Behavior and Dividend Policy.” Journal of Accounting Research 58(4): 989-1021.
第14週	Hsu, C., et al. (2022). ”Non-GAAP earnings and stock price crash risk.” Journal of Accounting and Economics 73(2-3): 101473.
第15週	SAS tutorial
第16週	SAS tutorial
第17週	彈性自主學習：Supply Chain Disruption/ Supply chain visibility
第18週	彈性自主學習：Individual Term Report

學習評量方式

Class participation and discussion 30%
Group presentation 40%
Individual Term Report 30%

教科書＆參考書目(書名、作者、書局、代理商、說明)

課程教材（教師個人網址請列在本校內之網址）

All class materials are available through iLearning 3.0

課程輔導時間

Friday 14:00~16:00

聯合國全球永續發展目標

提供體驗課程：N

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更新日期西元年/月/日：2024/02/16 15:32:45	列印日期西元年/月/日：2024 / 5 / 06
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