姓 名：林煜恩
民 族：汉族
籍 贯：台湾
出生年月：1981-03
政治面貌：无
学 历：博士生
职 称：副教授
职 务：博士生导师
所属部门：财务管理系
电子信箱：sas@jlu.edu.cn
个人简介:
研究方向：
公司治理; 无形资本；CSR/ESG; 行为财务学
工作及教育经历：
2021.12至今 吉林大学商学与管理学院 副教授
2019.04至今 吉林大学数量经济研究中心 研究员
2019.08至今 智能财务研究中心 研究员
2018.10-2021.12 吉林大学商学院 副教授
2015.06-2018.09 吉林大学商学院 讲师
2014.09-2015.06 温州大学商学院 副教授
2013.03-2014.07 武夷学院商学院 副教授
2012.02-2013.01 （台湾）中央大学 博士后研究
2011.09-2012.01 （台湾）长佑科技公司 系统分析师
2009.02-2009.07 （台湾）东华大学 兼任讲师
2008.02-2009.01 （台湾）台湾观光学院 兼任讲师
2006.09-2010.06 台湾东华大学 企业管理学系博士班
2004.09-2006-06 台湾东华大学 企业管理学系硕士班
1999.09-2004.06 台湾政治大学 心理学系
曾（可）教授课程：
行为财务学,管理研究方法(硕士),财务实证研究方法,投资学,公司治理,公司理财,财务软件,统计学
研究内容及成果介绍:
专业学术服务工作
审稿人:
上海财经大学学报、财经研究、管理学报、产业经济评论、金融经济学研究、金融学季刊、投资研究、Business, Strategy and the Environment, Applied Economic Letters, Emerging Markets Finance and Trade, Environment, Development and Sustainability, Environment, Development and Sustainability, Regional Economic Development Research, International Journal of Business and Finance Management Research
校外论文答辩委员:
台湾东华大学,福建武夷学院
承担项目:
1. 数字化转型对实体经济经营的影响机制研究课题，30万元，在研，主持人。
2. 2024年研究生精品课程建设项目，管理研究方法二课程建设，2万元，在研，主持人。
3. (上海国家会计学院)智能财务研究中心科研课题，数字化转型下无形资本对创新影响机制研究，(2023.06-2023.10) ，2万元。
4. 吉林大学基本科研业务费，社会互动因子与可持续发展路径研究(2021ZZ020)，3万元，(2021.05-2023.05)，结项，主持人。
5. 新文科研究与改革实践项目，结合大数据运用财务管理专业数据分析能力提升研究，在研，主持人。
6. 教育部产学合作协同育人项目(教学内容和课程体系改革)，大数据时代下财务与会计实证课程优化建设(202002262003)5万元，结项，主持人。
7. 吉林省教育厅科研规划项目，管理层语调对公司决策的影响:基于智能财务分析的视角(JJKH20201146SK)1万元(2020.01-2021.12)，结项，主持人。
8. 吉林省社会科学基金项目，员工激励对公司绩效与创新的影响:基于地区人力资本与创新保护的调节作用(2019B49)，1.5万元，结项，主持人
9. (上海国家会计学院)智能财务研究中心科研课题，上市公司财务报告智能财务分析：结合高管讨论语调对财务数字预测能力的影响，2万元，结项。
10. 基于SAS建构可视化分析自动分析平台，4.5万元，结项。
11. 吉林大学廉政建设专项研究课题，反腐败对公司研发与招待费用的影响(2017LZY020)，5万元，(2017.07~2019.06)，结项，主持人。
12.吉林大学基本科研业务费，媒体情绪对股票报酬率、交易量与波动度的影响：基于两岸三地研究(2017ZZ039)，3万元，(2017.09-2019.09)，结项，主持人。
教材:
林煜恩，数据分析与量化投资—基于SAS的应用，2019，电子工业出版社
林煜恩，SAS在财务研究中的应用，2017，电子工业出版社
期刊发表:
1. Liu, Chengcheng, Ziyi Wang, Yu-En Lin*, 2026, Invest for Customer: Customer Orientation and Corporate Investment Efficiency, Research in International Business and Finance, 88, 103455 (SSCI Q1 ABS2星).
2. Li, Qin, ChengCheng Liu*, Yu-En Lin, 2026, ESG and firm value: the moderating effects of corporate transparency and institutional environment, International Journal of Finance and Economics, 31(2), 1582-1605(SSCI, Q2; ABS 3星).
3. Zihao Chen, Nastaran Hajiheydari, Mingcan Zhang, Yu-En Lin*, 2026, Corporate digital transformation attention and innovation: strategic commitment or symbolic signalling? Journal of Strategic Information Systems, (SSCI Q1; ABS 4星), forthcoming.
4. 林煜恩、包乌日汉、刘倩彤，2026，气候风险、知识资本与企业绿色创新，经济问题，2026(4)，44-53 (CSSCI)。
5. Shi Teng, Yu-En Lin，Siyang Wang*, 2026, Corporate Social Responsibility, Resource Curse, and Crash Risk: New Evidence from International Stock Markets, International Journal of Financial and Economics, (SSCI Q2; ABS 3星), forthcoming.
6. Liu, ChengCheng, Mingrui Zhang, Yu-En Lin*, Qing Li, 2026, Brand Capital Development, Climate Risk, and Corporate Investment Efficiency, Journal of Business Research, 202, 115762.(SSCI, Q1; ABS 3星).
7. Zhou, Yuanqi*, Ya Zhang, Zhenghua Shuai, Yu-En Lin, 2026, Share Pledging by Controlling Shareholders and Firm Investment Efficiency: Evidence from China, Global Finance Journal, 69, 101228.(SSCI, Q1; ABS 2星)
8. 苏梽芳、冯于芳、林煜恩，2025，员工持股计划与企业ESG表现——来自中国A股上市公司的经验证据，南方金融，586，149-65。
9. Zheng Tianyu, Ying Li, Yu-En Lin， 2025, Managerial Catering and Peer Influence on Dividend payments, Sage Open, Forthcoming (SSCI Q1).
10. Xu Meng, Zhonghai Yang*, Yu-En Lin， 2025, Top management teams’ technological orientation and digital transformation: Evidence from Chinese state-owned enterprises, Chinese Management Studies, Forthcoming (SSCI Q3).
11. Liu, ChengCheng, QianHui Wu, Yu-En Lin*, 2025, ESG ratings and firm performance: The moderating role of ESG rating disagreement, Borsa Istanbul Review, 25, 816-923 (SSCI, Q1).
12. Li, Jianing, Xinran Qin and Yu-En Lin*, 2025, Strategy Corporate Social Responsibility and Investment Efficiency: The Role of Substitute and Complement, Business & Society, 64(4), 757-803 (SSCI Q1, ABS 3星).
13. Yu-En Lin, Shi Teng, Bo Yu*, Keith S.K. Lam, 2025, ESG rating, rating divergence and investment efficiency: International Evidence, Quarterly Review of Economics and Finance, 100, 101975(SSCI, Q1，高被引文章).
14. Yu-En Lin, Yuxin Xu, Bo Yu*, Keith S.K. Lam, 2025, The Impact of Outcome Uncertainty on Corporate Investment Compensation Peer Effects, North American Journal of Economics and Finance, 76, 102349(SSCI, Q1; ABS 2星).
15. Hu, Weijia, Rui Du, Yu-En Lin, Guiling Huang*, 2025, Measuring the unmeasurable: CSR divergence and future stock price crash risk, Applied Economics Letters, 32(2),248-258. (SSCI, Q3).
16. Yingying Qin, Yishan Zhang, Yu-En Lin, Jingbo Hu*, 2025, Organization Capital and Corporate Financialization: Evidence from China, Managerial and Decision Economics, 46, 1701-1720(SSCI, Q1; ABS 2星)
17. Chang, Giu-Lan, Jiahui Zhang, Yu-En Lin*, 2024, Climate Policy Uncertainty, Corporate Social Responsibility and Corporate Investment of the Energy Firms, Energy Economics, 140, 107698(SSCI Q1, ABS 3星).
18. Lin, Yu-En, Shi Teng, Teng-Yuan Cheng*, Qianqian Wang, Chunyang Hu, 2024, The Influence of Deleveraging the Excessive Debt Firms on Investment Efficiency, Economic Analysis and Policy,84, 2130-2149(SSCI Q1).
19. Hu, Weijia, Rui Du, Yu-En Lin*, Biming Liang, 2024, Leading to common prosperity: Does digital transformation help promote corporate philanthropy? Emerging Markets Finance and Trade, DOI: 10.1080/1540496X.2024.2324186 (SSCI Q1; ABS 2星).
20. Mao Zhihonng, Siyang Wang*, Yu-En Lin, 2024, ESG, ESG Rating Divergence and Earning Management: Evidence from China, Corporate Social Responsibility and Environment Management, 31, 3328-3347. (SSCI Q1).
21. Xu Meng, Zhonghai Yang, Yu-En Lin*，Gaobo Li, 2024, Maturity mismatched investment, digital financial inclusion, and digital orientation: Evidence from China, International Review of Financial Analysis, 91, 102957 (SSCI Q1;ABS3星).
22. Hu, Weijia, Jining Sun, Yu-En Lin, Jingbo Hu, 2023, ESG and Investment Efficiency: the Role of Marketing Capability, Sustainability, forthcoming.
23. Chu, Chien Chi, Xiu-Fen, Su, Yu-En Lin*, Akihiro Omura, Bin Li, Adiran Wai-Kong Cheung, 2023, Love thy Neighbour: Evidence from Capital Structure Decisions, Accounting and Finance, 63, 2907-2933(SSCI, Q3; ABS 2星).
24. Hu, Weijia, Shi Teng, Yu-En Lin*, Yuan Li, 2023, Share Pledging, Social Trust and Cash Dividend Payout: Evidence from China, Applied Economics Letters, 30(21), 3006-3012 (SSCI, Q3).
25. Liang Li , Yanghong Wang, Huaping Sun, Huihui Shen, Yu-En Lin, 2023, Corporate Social Responsibility Information Disclosure and Financial Performance: Is Green Technology Innovation a Missing Link? Sustainability 2023, 15, 11926
26. Yu-En Lin, Xiao-Tong Jiang, Bo Yu*, Keith S. K. Lam, 2023, Compensation peer crash risks and corporate own investments: New evidences from U.S. stock markets, International Review of Financial Analysis, 89, 102774 (SSCI Q1;ABS3星).
27. 王司阳, 毛志宏, 林煜恩, 2023, 企业社会责任对CEO薪酬: 有效激励还是以权谋私? 数量经济研究, 14(2), 53-83 (CSSCI)
28. 林煜恩, 池祥萱, 王巧薇,刘懿萱,2023, 市场短视与经理人迎合动机：企业策略所扮演的角色, 会计评论, 76, 145-180(TSSCI, CSSCI).
29. Liu, ChengCheng, Qing Li, Yu-En Lin*, 2023, Corporate transparency and firm value: Does market competition play an external governance role?, Journal of Contemporary Accounting and Economics, 19, 100334 (SSCI, Q2; ABS 2星).
30. Zhou, Qiong, Qian Tan, Huixiang Zeng, Yu-En Lin, Peng Zhu, 2023, Does Soil Pollution Prevention and Control Promote Corporate Sustainable Development? A Quasi-Natural Experiment of “10-Point Soil Plan” in China, Sustainability, 15, 4598.
31. Li, Jianing and Yu-En Lin*, 2022, Firm-Level Strategic Competition and Peer Effects in Corporate Investment, Journal of Systems Science and Systems Engineering, 31(6),753–774 (SCI, Q4).
32. Chen, Fang, Jianjun Jia, Yu-En Lin, George Xiang, 2022, Should Managers be Incentivized with Stock or Options? Evidence from China, Pacific-Basin Finance Journal, 75,10842.(SSCI Q2,)
33. 池祥萱, 林煜恩,张韶雯, 池祥麟,2022” 创新或过度投资？过度自信经理人从事企业社会责任活动对公司经营绩效的影响” 管理评论，41(1), 43-63。(TSSCI)
34. 朱健齐、孙宾、温展杰、林煜恩，2022，“中国与东南亚国家经济周期协同性研究” 统计与信息论坛，37(4)，33-46人大报刊复印资料,世界经济导刊(2022),统计与精算(2023)转载。(CSSCI)
35. 韩扬、林煜恩*、林泽坤，2022，“地区社会信任视角下股权质押对股价崩盘风险的影响” 重庆理工大学学报(社会科学)，36(3)，70-83人大报刊复印资料,投资与证券(2022)转载。
36. 林煜恩、苏秀芬、卢扬、郑登元，2022, “企业投资决策:”并驾齐驱”还是迎头赶上?—来自我国上市公司投资同伴效应的证据”数量经济研究，13(1), 70-105。(CSSCI) 人大报刊复印资料,企业管理研究(2022),投资与证券(2023)转载。
37. Lin, Yu-En, Jia-Qi Yu, Hsiang-Hsuan Chih, Kung-Cheng Ho, 2022, “Near is More: Learning Efficiency in Research and Development Innovation among Interlocking Firms,” Financial Innovation, 8:53. (SSCI, Q1)
38. Wen, Ju-Liao, Yu-En Lin*, Xin-Zhe Li, Haiang-Hsuan Chih, 2022, “Foundations and Business Strategy on Corporate Dividend Policy,” Frontiers in Psychology, 13: 849238(SSCI, Q1).
39. Lin, Yu-En, Chao-Lung Lien, Chia-Hsin Cheng, 2022, “Corporate Performance after Cash Dividend: Base on Industry Competition and Corporate Governance”, The Seybold Report, 17(9): 901-912.
40. 池祥萱,林煜恩,池祥麟,王家庆, 2022” 企业策略与创新企业社会责任” 管理学报，39(1), 93-121(CSSCI、TSSCI)。
41. 林煜恩、汪雯仪、齐聪俐, 2021 “薪酬差距与员工福利对企业绩效的影响：基于地区人力资本跨层次调节作用”金融学季刊，37(3),80-114。(CSSCI)
42. Lin, Yu-En, Hsiang-Hsuan Chih, Der-Fen Huang, Tung-Lu Lin, 2021, Relationship of Managerial Ability, Corporate Responsibility, and Operating Performance, Journal of Financial Studies, 29(2), 37-64(TSSCI).
43. Lin,Yu-En, Yi-Wen Li, Teng Yuan Cheng, Keith Lam, 2021 “Corporate Social Responsibility and Investment efficiency: Does business strategy moderating effect matter?” International Review of Financial Analysis, 73(10521)(SSCI Q1, ABS 3星).
44. Xu, Yan-Kun, Yu-Ting Li, Yang Lu, Yu-En Lin*, 2021, “The Impact of Business Strategy on Information Environment” ” Revista Argentina De Clinica Psicologica, 30(1), 853-864. (SSCI, Q4)
45. Cheng, Chia-Hsin, Yu-En Lin, Xiu-Wen Ye, Chih-Chun Hou, 2021, “Factors Driving the Sustainable Development of the Chinese Smes: the Resources-Based Perspective” Revista Argentina De Clinica Psicologica, 30(1), 841-852. (SSCI, Q4)
46. Han, Yang, Jiang Fan, Xuan Yin, Yu-En Lin*, 2021, “Industry Resources and Firm Performance: Does Stratergy Moderating Effect Matter?” Revista Argentina De Clinica Psicologica, 30(1), 685-694. (SSCI, Q4)
47. Lu, Yang, Chien-Chi Chu, Hsiang-Hsuan Chih, Yu-En Lin*, 2021, “Effect of Mispricing and Growth Opportunity on Dividend Policy: Evidence from Market-to-Book Ratio Decomposition” Revista Argentina De Clinica Psicologica, 30(1), 463-476.(SSCI, Q4)
48. 王满仓、吴登凯、林煜恩、臧婷婷,2021 “基于知识保护的高管薪酬差距对企业创新活动的影响研究”统计与信息论坛，36(2)，98-109。(CSSCI)
49. Lin, Yu-En, Chien-Chi Chu, Akihiro Omura, Bin Li, Eduardo Roca, 2020, “Arbitrage Risk and the Cross-Section of Stock Returns: Evidence from China” Emerging Markets Review, 43(June).1-14(SSCI, Q1; ABS 2星)
50. 林煜恩、李欣哲、卢扬、池祥萱,2020 “管理层语调的信号与迎合：基于中国上市企业创新的研究” 管理科学，33(4),53-66。(CSSCI)