The role of controlling shareholders in determining investments of intellectual capital among Taiwanese semiconductor companies

Chin-Hsien Hsieh is currently Associated Professor at the Department of Accounting Information Systems of Chihlee University of Technology, Taiwan. He received his PhD from the Institute for Financial & Accounting Studies of Xiamen University, China. His areas of expertise include financial accounting, capital markets and the performance analysis in financial services. He has published several papers in Applied Economics, Journal of the Operational Research Society, Contemporary Management Research, Corporate Ownership and Control journal.

Irene Wei Kiong Ting is Senior Lecturer of Finance from the Faculty of Industrial Management, Universiti Malaysia Pahang (UMP), Malaysia. She has spent almost two decades in teaching finance courses at tertiary level. She has published extensively in top journals, with focuses on behavioral finance, corporate governance, intellectual capital, capital structure, etc. She has received several best paper awards for her research works from various international conferences. Besides, she also commits time and effort being on QS-MAPLE International Academic Advisory Committee.

Jawad Asif is PhD Candidate at Faculty of Industrial Management, Universiti Malaysia Pahang and concurrently Lecturer at Department of Commerce of University of Gujrat, Pakistan. He received his Master of Science in Finance from Mohammad Ali Jinnah University, Islamabad. He also holds a Master in Business Administration Degree from International Islamic University, Islamabad. His research focuses on intellectual capital, corporate governance and corporate performance. He has presented research papers in various international conferences. As an academician, he has seven years of teaching experience in accounting and finance subjects.

Hanh Thi My Le is Accounting Lecturer at the Faculty of Accounting, Ton Duc Thang University, Ho Chi Minh City, Vietnam. She has spent almost over 15 years in teaching accounting courses. Along with teaching, she has published many outstanding research papers. Her research interest mainly focuses on the quality of financial reports in emerging countries. Recently, her research has been further extended to other areas including corporate governance, earning management, accounting and managerial behavior and accounting information system. She also commits time and effort to serve as Dean of Faculty of Accounting at Ton Duc Thang University.