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苏文宏
职称：副教授
单位：杭州电子科技大学
社会任职：期刊主编、特刊主编、审稿人

个人简介

男，中国台湾人，悉尼科技大学会计学博士。专注于会计政策选择与公司治理领域的研究，拥有深厚的理论基础和实证研究经验。已在多个国际会计期刊发表超过40篇学术论文，并主持数项省部级及教育改革课题。

教育经历

  • ▪2007-01 至 2012-03, 悉尼科技大学, 会计, 博士
  • ▪2002-08 至 2004-07, 朝阳科技大学, 会计, 硕士
  • ▪1996-08 至 2001-07, 逢甲大学, 合作经济, 学士

学术贡献

  • 论文
  • Wunhong Su, Peter Wells*, The Association of Identifiable Intangible Assets Acquired and Recognised in Business Acquisitions with Postacquisition Firm Performance [J], Accounting and Finance, 2015, 55(4): 1171-1199, DOI:10.1111/acfi.12086.
  • Ling Zhang, Wen Chen, Wunhong Su*, Product-Market Competition, Internal Control Quality and Audit Opinions: Evidence from Chinese Listed Firms [J], Spanish Accounting Review, 2020, 23(1): 102-112, DOI:10.6018/rcsar.369111.
  • Wunhong Su*, Xiaobao Song, Chun Guo, Research and Development Investment and Operational Performance of Listed Small and Medium-Sized Enterprises in China [J], Applied Economics, 2020, 52(54): 5936-5948, DOI:10.1080/00036846.2020.1781771.
  • Wunhong Su*, Yihao Fan, Income Tax Preference and R&D Investments of High-tech Enterprises in China [J], E&M Economics and Management, 2021, 24(4): 156-173, DOI:10.15240/tul/001/2021-4-010.
  • Chun Guo, Wunhong Su*, Xiaobao Song, The Substitution Financing Effect of Suppliers’ Trade Credit on Customers’ Trade Credit: Evidence from China [J], Journal of Business Economics and Management, 2021, 22(6): 1456-1475, DOI:10.3846/jbem.2021.15608.
  • Xiaobao Song*, MinganYao, Wunhong Su, Danming Lin, The Impact of Ultimate Controller’s Ownership on Cash Dividend Policy Based on a Comparative Analysis Between Pwner-Management and Professional-Management Modes [J], North American Journal of Economics and Finance, 2021, 57, DOI:10.1016/j.najef.2021, 101439.
  • Wunhong Su, Chun Guo*, Xiaobao Song, Media Coverage, Environment Protection Law and Environmental Research and Development: Evidence from the Chinese Listed Firms [J], Environment Development and Sustainability, 2022, 24(5): 6953-6983, DOI:10.1007/s10668-021-01735-z.
  • Xiaobao Song, Wunhong Su*, Heterogeneous Debt Financing and Share Return Volatility [J], Romanian Journal of Economic Forecasting, 2022, 25(1): 85-105.
  • Xiaohan Guo, Jianliang Ye, Wunhong Su*, Deming Luo, Xiangrong Jin, Do Zombie Firms Crowd Out Healthy Firms and Slow Their Growth? Evidence from China [J], Development Policy Review, 2022, 40(6), DOI:10.1111/dpr.12623.
  • Chun Guo, Wunhong Su*, Xiaobao Song, Xingxing Hu, Heterogeneous Debt Financing and Environmental Research & Development: Evidence from China [J], International Review of Economics & Finance, 2022, 82: 65-81, DOI:10.1016/j.iref.2022.06.002.
  • Feng Niu, Liuzhen Zhang, Wunhong Su*, Association Between State Ownership Participation and the Performance of Private Firms: Evidence from China [J], Economics of Transition and Institutional Change, 2023, 31(4): 979-1006, DOI:10.1111/ecot.12362
  • Liuzhen Zhang, Feng Niu, Wunhong Su*, Association Between State Ownership Participation and Rent-Seeking Behavior of Private Firms in China [J], Singapore Economic Review, 2023, DOI:10.1142/S0217590823500091.
  • Xingxing Hu, Xiaobao Song, Wunhong Su*, Ill-Intentioned or Well-Intentioned: Earnings Management and Trade Credit [J], Asian-Pacific Economic Literature, 2023, 37(1): 88-120, DOI:10.1111/apel.12382
  • Wunhong Su, Chunlin Wang, Zhong-qin Su*, Association Between Foreign Background of Executives and Firm Goodwill Impairment Risk [J], Bulletin of Economic Research, 2023, 76(1): 223-250, DOI:10.1111/boer.12420
  • Zhong-qin Su, Yiting Zhu, Wunhong Su*, Zuoping Xiao, A Fall into the Pit, a Gain in Your Wit: Top Managerial Career Setback Experience and Accounting Conservatism [J], Australian Journal of Management, 2024, DOI:10.1177/03128962231222770.
  • 著作
  • 1、企业异质性债务融资机理、替代效应与优化机制研究（中国财政经济出版社）
  • 2、绿色低碳发展理念在企业研发决策中的应用研究（中国财政经济出版社）

工作经历

  • 2019-07 至 今, 杭州电子科技大学, 会计学院, 副教授

  • 2016-08 至 2019-06, 汕头大学, 商学院, 副教授

  • 2012-08 至 2016-07, 开南大学, 商学院, 助理教授

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