林瑞嘉
姓名 林瑞嘉
职称 副教授
学历 国立台湾大学会计学博士
专长 财务会计、退休金、公司理财、金融科技
课程 会计学、中级会计学、财务报表分析(硕士班)
联络电话 03-5712121 Ext. 57074
传真 03-5729915
电子邮件
办公室 管理一馆M-406室
服务机关名称 单位 职务 期间
华南金控 董事会 独立董事 2022.06 ~ 迄今
华南金控 诚信经营委员会 召集人 2022.06 ~ 迄今
Rutgers Business School 访问学者 2018.09 ~ 2019.01
米斯特 (股票代码:2941) www.life8.com.tw 共同创办人 2012.01 ~ 迄今
年度 论文名称
2023 Lee, C. F. and Lin, J. J., Generalized dividend behavior model and dividend smoothing: Theory and empirical evidence, Review of Quantitative Finance and Accounting, Nov. 2023
2023 Lin, J. J. and Yu, M. T., Managerial Overconfidence and Dividend Stickiness , Journal of Accounting, Auditing and Finance , Feb. 2023
2022 Lin, J. J., Shi, W. Z., Tsai L. F., and Yu, M. T., Corporate Cash and the Firm's Life-cycle: Evidence from Dual-class firms , International Review of Economics and Finance , Jul. 2022
2021 Lin, J. J. and Lin, Y. H., Determinants of Dividend Stickiness: Empirical Evidence, Advances in Investment Analysis and Portfolio Management, 2021
2021 Lin, J. J., Werner, E. M., & Huang, Y. C., Market competition, managerial overconfidence, and corporate social responsibility, Advances in Pacific Basin Business, Economics, and Finance , 2021
2021 Lin, J. J., Wang, C. Y., & Cheng, C. H., How does financial reporting quality relate to corporate social responsibility expenditures? An international analysis, Review of Pacific Basin Financial Markets and Policies , 2021
2021 Lin, J. J.  & Werner, E. M. , Discretionary pension assumption choices, corporate governance, and earnings management: evidence from Taiwan, Advances in Quantitative Analysis of Finance and Accounting , 2021
2020 Lin, J. J., & Yeh, Y. H., Internal capital markets, ownership structure, and investment efficiency: evidence from Taiwanese business groups, Pacific-Basin Finance Journal, 2020
2020 Lin, J. J. & Lee, C. F., Does managerial reluctance of dividends cuts signal future earnings? , Review of Quantitative Finance and Accounting, 2020
2020 Yeh, Y. H., & Lin, J. J., Investment-cash flow sensitivity to internal capital markets and shareholding structure: evidence from Taiwanese business groups. , Eurasian Business Review, 2020
2020 Lin, J. J., & Chen, Y. C., The impact of market completion and firm life cycle on cost stickiness. , Advance in Investment Analysis and Portfolio Management, 2020
2019 Lee, J. P., Lin, E. M., Lin, J. J., & Zhao, Y., Bank systemic risk and CEO overconfidence., North American Journal of Economics and Finance, 2019
2014 Choy H., Lin, J. J., & Officer, M. S., Does Freezing a Defined Benefit Pension Plan Affect Firm Risk?, Journal of Accounting and Economics, 2014
2013 Hsu, A. W., Wu, C. F., & Lin, J. J. , Factors in Manage Actuarial Assumptions for Pension Fair Value: Implications for IAS 19, Review of Pacific Basin Financial Market and Policy, 2013
年度 书名
2022 C. F. Lee and C. C. Lin, Encyclopedia of Finance, Pension Accounting, Inside Debt, and Capital Structure, 2022
年度 参与人 计画类别 计画名称 职称/担任之工作 补助/委讬或合作机构
2022 研究计画 股利僵固、经理人过度自信与银行借款成本之关联性 计画主持人 科技部
2015 研究计画 为何公司不冻结确定给付退休金计画？薪酬诱因与竞租活动的考量 计画主持人 科技部
2016 研究计画 过度自信的执行长是好的规划者？从确定给付退休金计划的探讨 计画主持人
2017 研究计画 金融科技创新产学联盟 共同主持人 科技部
2018 研究计画 会计稳健性对股利平滑政策之影响研究 计画主持人 科技部
2018 研究计画 Does high financial reporting quality reduce dividend smoothing？ 计画主持人 科技部
2018 研究计画 金融科技创新产学联盟 共同主持人 科技部
2018 研究计画 股利政策是否具黏着性？股利讯号发射理论与股利迎合理论的实证研究 计画主持人 科技部
2019 研究计画 金融科技创新产学联盟 共同主持人 科技部
2019 研究计画 股利发放是落后指标还是领先指标?从股利僵固性角度再检测 计画主持人 科技部
2020 研究计画 审计专家如何提升客户投资效率? 计画主持人 科技部
2020 研究计画 金融科技创新产学联盟 共同主持人 科技部
2021 研究计画 金融科技创新产学联盟 共同主持人 科技部
年度 类别 奖项名称
2017 校内荣誉 105学年度绩优导师
年度 名称 全部作者
2023 Dividend smoothing and bank loans Lee, C. F., Lin, J. J., & Yu, M. T.
2023 How does managerial overconfidence affect defined benefit pension plan management? Choy, H., Lin, J. J., & Yu, M. T.
2023 Does partner-level industry specialization matter? Evidence from improvement in clients’ investment efficiency Choy, H., Lin, J. J., & Yeh, Y. H.
2022 Signaling through corporate social responsibility: Evidence from merges and acquisitions Lin, J. J., Yeh, Y. H. & Chan, C.