National Taipei University of Business

About: National Taipei University of Business is a education organization based out in Taipei, Taiwan. It is known for research contribution in the topics: Spanning tree & Hypercube. The organization has 461 authors who have published 790 publications receiving 11885 citations. The organization is also known as: National Taipei College of Business.

The impact of luxury housing on neighborhood housing prices: an application of the spatial difference-in-differences method

Abstract: This study investigated the spatial spillover effects of luxury housing during and after construction, in regards to increases in housing prices in neighboring areas as well as the spatial dependence of neighboring housing. This study focused on already completed luxury housing in Taipei, Taiwan. First, the nearest-neighbor matching approach of propensity score matching was used to overcome the problem of data heterogeneity. The difference-in-differences (DD) method and spatial econometrics were used for analysis. The empirical results indicated that the spatial error model had the best goodness of fit. This indicated that housing prices increased by 13.0% during construction of luxury housing nearby. This indicated that housing prices increased by 5.8% after the construction of luxury housing nearby. The empirical results showed that the ongoing and completed construction of luxury housing had spillover effects on housing prices. The effect of ongoing construction of luxury housing was particularly large in scope, indicating its role as a predictor of psychological reaction in the market.

Applying Digital Analysis on Corporate Governance and the Financial Reporting Quality during Global Financial Upheavals

Abstract: The encouragement of firms to enhance corporate governance efficacy and improve financial reporting quality is the prime goal of the authorities in Taiwan for their financial reforms. This study has probed the impact of the global financial environment changes on the corporate governance effectiveness and the financial reporting quality. We followed the model of Financial Statement Deviation (FSD) Score, using the digit of an holistic data to identify as to whether the distribution of the whole firm-year financial statement numbers deviates from Benford’s Law. The FSD score overcomes the insufficient explanatory power on detecting the financial reporting quality in accrual models. We revealed that this quality of sound firms' corporate governance has been improved significantly, while that of the poor firms' corporate governance's has not been improved, or even worsened. These findings suggest that the legislative authorities and investors may re-examine as to whether the competent authorities have created a suitable environment to enhance the financial reporting quality.

A comparison of the predictive powers of tenure choices between property ownership and renting

Abstract: This paper compares the predictive powers of hierarchical generalized linear modeling (HGLM), logistic regression, and discriminant analysis with regard to tenure choices between buying property and renting property by sampling the residents of the Greater Taipei area. The results imply that the hit rate and other indicators included in HGLM have better predictive power with regard to tenure choices than the binary logistic regression model and the discriminant analysis model. That is, using HGLM to process nested data can increase prediction accuracy regarding household tenure choices. Furthermore, cross-validation is performed to analyze hit rate stability. The hit rate sequencing from this cross-validation is found to be consistent with the HGLM results, implying that the comparison of the three models in terms of hit rate performance prediction in this study is stable and reliable.

Virtual and Augmented Reality to Historical Site Reconstruction: A Pilot Study of East Taiwan Old Railway Station

Abstract: The cultural assets of Taiwan's railway heritage are rich and Taiwanese railway museums have gradually appeared each showcasing somewhat different characteristics through a variety of static or animated presentations. The Taitung old railway station is a historical site and in this pilot study we choose it as a good example to illustrate how to pave the way for an interdisciplinary and cutting-edge cultural creation by applying new technologies, such as virtual reality (VR) and augmented reality (AR), to a historical site. With their powerful advantages, we can reconstruct the historical site to develop the VR and AR simulation systems that provide an interactive environment for people to experience and appreciate the east Taiwan old railway station and railway culture.