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姓  名 高蘭芬 Lan-Feng Kao
學  歷 國立成功大學會計學博士 
專  長 Financial Accounting 
開設課程 會計學原理, 中級會計學 
聯絡方式 (07)5919502  研究室 M01-511


1.審計委員會專業度與企業避稅之研究,106/08/01~108/07/31MOST   106-2410-H-390-014-MY2 

2.董事專業度與獨立性是否增加盈餘品質:來自資產減損認列之證據,104/08/01~106/07/31MOST 104-2410-H-390 -006 -MY2

3.資產減損之動機與市場反應再檢驗:考慮不同資產類別的差異與CEO屬性的影響,2014/08/01~2015/07/31MOST 103-2410-H-390-011-

4.長期性資產減損宣告之產業效果,2012/08/01~2014/07/31NSC 101-2410-H-390 -015 -MY2

5.資產減損公報實施對財務報導之影響,2011/08/01~2012/07/31NSC 100-2628-H-390-001- 

6.會計資訊的評價有用性與契約有用性--從盈餘穩健性的角度探討,2010/08/01~2011/07/31NSC 99-2410-H-390-013-




10.董監事股權質押貸款與銀行風險之研究 2006/08/01~2007/07/31NSC95-2416-H-390-009

11.投資人精明程度,盈餘管理與市場效率性之研究 2005/08/01~2006/07/31NSC94-2416-H-390-012





| Kao, Lanfeng and Shu-Yuan Jhuang (2016), Do Rapid Reversals of Prior-Quarter Asset Impairment Recognition and the Strength of Corporate Governance Influence Earnings Quality? Sun Yat-Sen Management Review 24 (2), 357-382. (TSSCI)

| Chen, Anlin and Lanfeng Kao (2016), External Competition and Internal Governance on Stock Options Plans: Evidence from Taiwan, Asia Pacific Management Review 21 (1), 18-25. (TSSCI)

| Chen, Anlin, Lanfeng Kao, Cheng-Shou Lu (2014), Controlling Ownership and Firm Performance in Taiwan: The Role of External Competition and Internal Governance, Pacific-Basin Finance Journal, forthcoming. 

| Chang, Hsiu-Hua, Anlin Chen, Lanfeng Kao, and Chin-shun Wu (2014), IPO Price Discovery Efficiency under Alternative Regulatory Constraints: Taiwan, Hong Kong and the U.S., International Review of Economics and Finance, 29 (January), 83-96

| Kao, Lanfeng and Anlin Chen (2013), How Product Market Competition Affects Dividend Payments in a Weak Investor Protection Economy: Evidence from Taiwan, Pacific-Basin Finance Journal 25, 2139 

| 陳安琳、高蘭芬、陳怡凱、陳烷鈺 (2013),董監事股權質押與公司治理之研究,中山管理評論,第二十一卷,第二期,頁229-337

| 陳安琳、高蘭芬、吳靜宜 (2013),資產減損認列與迴轉對盈餘反應係數之影響,管理學報,第三十卷,第一期,頁55-71

| Lu, Cheng-Shou, Lanfeng Kao, and Anlin Chen (2012), The Effects of R&D, Venture Capital, and Technology on the Underpricing of IPOs in Taiwan, Review of Quantitative Finance and Accounting 39(4), 423-445 

| Huang, Yuting, Anlin Chen, and Lanfeng Kao (2012), Corporate Governance in Taiwan: The Nonmonotonic Relationship between Family Ownership and Dividend Policy, Asia Pacific Journal of Management, 29 (1), 39-58 

| 高蘭芬、盧正壽、黃冠智、陳安琳 (2012),公司治理、公司績效與投資策略,中山管理評論,第二十卷,第三期,頁849-878

| Chen, Anlin and Lanfeng Kao (2011), Effect of Collateral Characteristics on Bank Performance: Evidence from Collateralized Stocks in Taiwan, Journal of Banking and Finance, 35(2), pp.300-309

| 高蘭芬、陳怡凱、陳美蓮 (2011),代理問題與盈餘穩健性,會計評論,第52期,頁103-136

| Kao, Lanfeng and Anlin Chen (2011), Dividend Policy and Elimination of Double Taxation of Dividends, Asia-Pacific Journal of Financial Studies, 40(2), 261-284, one of up to eight best papers for the Special Issue of AJFS on Emerging Capital Markets. 

| Kao, Lanfeng, Dennis K.J. Lin, and Anlin Chen (2011), Does Sarbanes-Oxley Act Affect Earnings Persistence?, Review of Accounting and Auditing Studies(會計審計論叢), 1(1), 1-23.

| Chen, Anlin, Lanfeng Kao, and Meilan Tsao (2010), To Improve Investors’ Valuation on Accounting Earnings in Emerging Market: Evidence from Taiwan, Canadian Journal of Administrative Sciences, 27(4), 376-390. 

| Chen, Anlin, Che-Hao Hsiao, Lanfeng Kao, and Cheng Shou Lu (2010), The Design of an Optimal Corporate Governance System in Taiwan, Advances in Financial Planning and Forecasting, Vol. 4, pp.71-91 

| 高蘭芬、盧正壽 (2010),發行市場投資風險之探討—IPOs初始報酬變異觀點,中山管理評論,18 (1)pp.211-249

| Lin, Dennis K. J., Lanfeng Kao, and Anlin Chen (2010), Winners Curse in IPO Subscriptions with Investors Withdrawal Options, Asia-Pacific Journal of Financial Studies, 39 (1), pp.3-27. 

| Chen, Anlin, Li-Wei Chen, and Lanfeng Kao (2010), Leverage, Liquidity and IPO Long-Run Performance: Evidence from Taiwan IPO Market, International Journal of Accounting and Information Management, 18 (1), pp.31-38.

| Chen, Anlin, Yu Ting Urania Huang, Lanfeng Kao, and Cheng Shou Lu (2009), Is Underwriter’s Retention of IPO Shares a Good Substitute for Underwriting Spreads?, Emerging Markets Finance and Trade, 45 (5), pp.21-32. 

| 高蘭芬、陳安琳、李韻梅 (2008),強力檢定新上市上櫃公司股票之長期報酬,台灣管理學刊,第八卷,第一期,頁1-26

| Chen, Anlin, Lanfeng Kao, Meilan Tsao, and Chinshun Wu (2007), Building a Corporate Governance Index from the Perspectives of Ownership and Leadership for Firms in Taiwan, Corporate Governance: An International Review, 15(2), 253-264. 

| Chen, Anlin, Lanfeng Kao, and Hui-Wen Tang (2007), How Corporate Governance Mitigates the Abuse of Accounting Discretion: The Perspective of Firm Performance, Journal of Management, 24 (4), 419-434. 

| Kao, Lanfeng (2007), Does Investors' Sophistication Affect Persistence and Pricing of Discretionary Accruals? Review of Pacific Basin Financial Markets and Policies, 10 (1), 33-50. 

| Chen, Anlin, Lanfeng Kao, and Yi-Kai Chen (2007), Agency Costs of Controlling Shareholders' Share Collateral with Taiwan Evidence, Review of Pacific Basin Financial Markets and Policies, 10 (2), 173-191. 

| 高蘭芬、陳安琳、余育欣、盧正壽 (2007),運氣好或操作策略好?-拔靴法下共同基金之績效衡量,管理與系統,14 (3)341-358

| Kao, Lanfeng and Anlin Chen (2007), Directors' Share Collateralization, Earnings Management and Firm Performance, Taiwan Accounting Review, 6 (2), 153-172. 

| Chen, Anlin and Lanfeng Kao (2006), The Benefit of Excluding Institutional Investors from Fixed-Priced IPOs: Evidence from Taiwan IPOs, Emerging Markets Finance and Trade, 42 (6), 5-24. 

| 陳安琳、盧正壽、高蘭芬 (2006), 解讀台灣IPOs發行熱季之迷思,管理學報,23 (6)711-738

| 陳安琳、高蘭芬、湯惠雯 (2006),選舉賭盤之價格形成,選舉研究,13(2)145-165

| 高蘭芬、陳振遠、李焮慈(2006),資訊透明度及席次控制權與現金流量權偏離對公司績效之影響—以台灣電子業為例,台灣管理學刊,6(2)81-105

| 高蘭芬、陳安琳、湯惠雯、曹美蘭 (2005), 共同基金績效之衡量-模擬分析法之應用,中山管理評論,13 (3)667-694

| Chen, Anlin and Lanfeng Kao (2005), The Conflict between Agency Theory and Corporate Control on Managerial Ownership: The Evidence from Taiwan IPO Performance, International Journal of Business 10 (winter):39-61. 

| 陳振遠、高蘭芬、吳香蘭 (2005),股票型共同基金相關性預測模型之比較,輔仁管理評論,第十二卷,第二期,頁127-156

| 陳振遠、高蘭芬、劉永仁 (2005) ,基金經理人群集行為與股價關聯性之探討,管理科學與統計決策,第二卷,第一期,頁51-66

| 高蘭芬 (2004),會計資訊對外資持股調整影響之研究,中山管理評論,第十二卷,第三期,頁441-464

| Kao, Lanfeng, Jeng-Ren Chiou and Anlin Chen (2004), The Agency Problems, Firm Performance and Monitoring Mechanisms: The Evidence from Collateralized Shares in Taiwan, Corporate Governance: An International Review 12(3): 389-402

| 高蘭芬、陳安琳(2004),台灣新上市股票存在承銷商安定操作行為嗎?--安定操作之直接衡量,證券市場發展季刊 61 (1): 53- 96 

| Cotter, James F., Anlin Chen and Lanfeng Kao (2004), Underwriter Price Stabilization of Seasoned Equity Offerings: The Evidence from Transactions Data, Academia Economics Papers 32(1): 53-81


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