李怡宗，男，現(xiàn)為北京大學(xué)光華管理學(xué)院會(huì)計(jì)系教授。他目前主要研究領(lǐng)域?yàn)樾袨榻鹑趯W(xué)，證券市場(chǎng)與財(cái)務(wù)會(huì)計(jì)，已在Review of Financial Studies, Journal of Financial and Quantitative Analysis, Journal of Banking and Finance, European Finance Management, Journal of Business Finance and Accounting,Pacific Basin Finance Journal等國內(nèi)外刊物發(fā)表數(shù)十篇文章。李教授是臺(tái)灣數(shù)個(gè)主要金融學(xué)術(shù)期刊的編輯委員，擔(dān)任國際多個(gè)重要期刊的評(píng)審委員。他的著作獲得美國Sand ell Research Grant on Retirement （美國聯(lián)邦社會(huì)安全署支持計(jì)劃)）（2006），并曾榮獲國際學(xué)術(shù)論文研討會(huì)最佳論文獎(jiǎng)；研究論文被美國會(huì)計(jì)師協(xié)會(huì)文摘（2004）, 美國商業(yè)周刊（2004）等多個(gè)期刊轉(zhuǎn)載。李教授也曾擔(dān)任臺(tái)灣期貨交所交易業(yè)務(wù)委員會(huì)委員及結(jié)算業(yè)務(wù)委員會(huì)召集人，證券柜臺(tái)買賣中心上柜審議委員。

行為金融學(xué)

證券市場(chǎng)結(jié)構(gòu)

公司財(cái)務(wù)

財(cái)務(wù)會(huì)計(jì)

2009~至今

光華管理學(xué)院會(huì)計(jì)系教授

2004~2009

臺(tái)灣國立政治大學(xué)會(huì)計(jì)系教授

2008~2008

北京大學(xué)中國經(jīng)濟(jì)研究中心客座教授

2001~2004

臺(tái)灣國立政治大學(xué)會(huì)計(jì)系副教授

1993~2001

臺(tái)灣國立中正大學(xué)會(huì)計(jì)系副教授

鄭立仁、李怡宗，2008，資產(chǎn)減損會(huì)計(jì)信息與權(quán)益存續(xù)期間之關(guān)聯(lián)性：以臺(tái)灣金融機(jī)構(gòu)為例，證券市場(chǎng)發(fā)展季刊(TSSCI)，forthcoming。

李怡宗、劉玉珍、王錦瑩、陳薇如、賴文弘，2009.04，限價(jià)委托簿信息透明度與市場(chǎng)質(zhì)量，證券市場(chǎng)發(fā)展季刊(TSSCI)，vol. 21, no. 1, 51-85。

Barber, Brad, Yi-Tsung Lee, Yu-Jane Liu, and Terrance Odean, 2009.02, Just How Much Do Individual Investors Lose by Trading? Review of Financial Studies (SSCI), Vol. 22 (2), .609-632.

Lee, Yi-Tsung, Yu-Jane Liu, and Ning Zhu, 2008, The Costs of Owning Employer Stocks: Lessons from Taiwan, Journal of Financial and Quantitative Analysis (SSCI), Vol. 43 (3), 717-740.

Barber, Brad, Yi-Tsung Lee, Yu-Jane Liu, and Terrance Odean, 2007.06, Is the Representative Investor Reluctant to Realize Losses: Evidence from Taiwan, European Financial Management (SSCI), Vol. 13 (3), 423-447.

Lin, Ji-Chai, Yi-Tsung Lee, and Yu-Jane Liu, 2007.05, IPO Auctions and Private Information, Journal of Banking and Finance (SSCI), Vol. 31 (5), 1483-1500. NSC 92-2416-H-004-031

Lee, Yi-Tsung and Ging-Ginq Pan, 2006, The Tendency of Firm Managers to Avoid Small Losses, Advances in Quantitative Analysis of Finance and Accounting (FLI), Vol. 4, Ch. 9, 195-218.

Lee, Yi-Tsung, Yu-Jane Liu, Richard Roll, and AvanidharSubrahmanyam, 2006.01, Taxes and Dividend Clientele: Evidence from Trading and Ownership Structure, Journal of Banking and Finance (SSCI), Vol 30 (1), 229-246.

Lee, Yi-Tsung, Yu-Jane Liu, Richard Roll, and AvanidharSubrahmanyam, 2004.06, Order Imbalance and Market Efficiency: Evidence from the Taiwan Stock Exchange, Journal of Financial and Quantitative Analysis (SSCI), Vol 39 (2), 327-341. NSC 91-2416-H-004-018 (has been re-summarized in The CFA Digest, Vol. 34,Iss. 4, Nov. 2004, 54-55.)

Chen, Robert W., Burton Rosenburg, and Yi-Tsung Lee, 2004, Inferring Model Parameters in Markets with Collars, Computational Finance and Its Applications, p167-175, Wessex Institute of Technology, Bologna, Italy.

Chow, Edward H., Yi-Tsung Lee, and Yu-Jane Liu, 2004.03, Intraday Information, Trading Volume, and Return Volatility: Evidence from the Order Flows on the Taiwan Stock Exchange, Academia Economic Papers (TSSCI), Vol. 32 (1), p107-146.

Lee, Yi-Tsung and GwoHorng Liao, 2002, Shareholder Heterogeneity: Further Evidence, Advances in Investment Analysis and Portfolio Management (FLI), Vol. 9 (July), 181-202. NSC 89-2416-H-194-006

Lee, Yi-Tsung, Robert C.W. Fok, and Yu-Jane Liu, 2001.03, Explaining Intraday Pattern for Trading Volume from the Order Flow Data, Journal of Business Finance and Accounting (SSCI), Jan/March, Vol. 28 (1) & (2), 199-230. NSC 88-2416-H-194-002-88-053

Lee, Yi-Tsung, 2000.10, Order Submission Decisions and Market Performance Under Different Trading Mechanisms, International Journal of Business （JEL, EconLit）, Vol. 5 (2), 119-144. NSC 87-2416-H-194-002-07-066?

李怡宗，2000.04，上市企業(yè)非法內(nèi)線交易之分析，產(chǎn)業(yè)管理學(xué)報(bào)，第一卷，第二期，185-208頁。

周行一、李怡宗、李志宏、劉玉珍、陳麗雯，2000.04，臺(tái)灣證券交易所認(rèn)購權(quán)證價(jià)格與標(biāo)的股票價(jià)格關(guān)系之研究，證券市場(chǎng)發(fā)展季刊（TSSCI），第十二卷，第一期，109-146頁。

李怡宗、張廣宏，1999.11，政府采取BOT案所面臨會(huì)計(jì)問題之初探，公營事業(yè)評(píng)論，第一卷，第四期，45 - 91頁。 NSC 88-2416-H-194-029-E25

李怡宗、劉玉珍、李健瑋，1999.09，Black-Scholes評(píng)價(jià)模式在臺(tái)灣認(rèn)購權(quán)證市場(chǎng)之實(shí)證，管理評(píng)論（TSSCI），第十八卷，第三期，83 - 104頁。（八十八年度管理評(píng)論第一屆龍邦杰出論文獎(jiǎng)）

Lee, Yi-Tsung, Ji-Chai Lin, and Yu-Jane Liu, 1999.05, Trading Patterns of Big Versus Small Players in an Emerging Market: An Empirical Analysis, Journal of Banking and Finance（SSCI, JEL）, Vol. 23, 701-725.

Lang, Larry H.P. and Yi-Tsung Lee, 1999.02, Performance of Various Transaction Frequencies under Call Markets: The Case of Taiwan, Pacific-Basin Finance Journal （JEL, EconLit）, Vol. 7, 23-39. NSC 85-2416-H-194-014

李怡宗，1993.12，信息不對(duì)稱對(duì)公司內(nèi)部人交易管制效果之影響，管理科學(xué)學(xué)報(bào)（TSSCI），第十卷，第二期，261 - 284 頁。

劉維琪、李怡宗，1993.07，融資順位理論之調(diào)查研究，管理評(píng)論（TSSCI），第十二卷，119 - 144 頁。NSC 80-0301-H-110-22

李怡宗，1993.04，管制公司內(nèi)部人交易之政策與股市信息效率，會(huì)計(jì)評(píng)論，第二十七卷，108 - 136 頁。

劉維琪、李怡宗，1990.12，經(jīng)濟(jì)部所屬事業(yè)績效獎(jiǎng)金之風(fēng)險(xiǎn)誘因效果，管理科學(xué)學(xué)報(bào)（TSSCI），第七卷，第二期，103 u2013 110 頁。?

Han,Bing, Yi-Tsung Lee, and Yu-Jane Liu, 2008.07, Investor Trading Behavior and Returns: Evidence from Taiwan Stock Index Options, 2008 China International Conference in Finance, 麻省理工學(xué)院斯隆管理學(xué)院與北京清華大學(xué)中國金融研究中心, Dalian, China.?

Lee, Yi-Tsung, Yu-Jane Liu, and Ning Zhu, 2006.07, The Costs of Owning Employeru2019s Stocks: Lessons from Taiwan, 2006 China International Conference in Finance, 麻省理工學(xué)院斯隆管理學(xué)院與北京清華大學(xué)中國金融研究中心, Xiu2019an, China.?

Barber, Brad, Yi-Tsung Lee, Yu-Jane Liu, and Terrance Odean, 2006.01.06, Who Loss from Trade? Evidence from Taiwan, The 2006 meeting of American Finance Association, American Finance Association, Boston, MT, US.

Lin, Ji-Chai, Yi-Tsung Lee, and Yu-Jane Liu, 2005.12.14, IPO Auctions and Private Information, The 18th Australasian Finance & Banking Conference 2005, School of Banking and Finance, The University of New South Wales, Sydney.

李怡宗、鄭立仁，2005.12.02，資產(chǎn)減損會(huì)計(jì)信息與權(quán)益存續(xù)期間之關(guān)聯(lián)性：以臺(tái)灣金融中介機(jī)構(gòu)為例，2005 年會(huì)計(jì)理論與實(shí)務(wù)研討會(huì)，中華會(huì)計(jì)教育學(xué)會(huì)。

Lee, Yi-Tsung, Yu-Jane Liu, and Vivian W. Tai, 2005.10.14, Who Demand on the Brokerage House Recommendations? 2005 Annual Meeting of the Financial Management Association International, FMA, Chicago.

Lin, Ji-Chai, Yi-Tsung Lee, and Yu-Jane Liu, 2005.07.05, Why Have Auctions Been Losing Market Shares to Bookbuilding in IPO Markets? 80th Annual Conference of Western Economic Association International, Western Economic Association International, San Fransico.

Barber, Brad, Yi-Tsung Lee, Yu-Jane Liu, and Terrance Odean, 2004.12.21, Do Individual Day Traders Make Money? Evidence from Taiwan, 2004 NTU International Conference. (has been re-summarized by Business Week, August 16, 2004.)

Barber, Brad, Yi-Tsung Lee, Yu-Jane Liu, and Terrance Odean, 2004.12.18, Who Gains from Trade? Evidence from Taiwan, The 12th Conference on the Theories and Practices of Securities and Financial Markets. (The Best Paper Award)

Barber, Brad, Yi-Tsung Lee, Yu-Jane Liu, and Terrance Odean, 2004.10.16, Do Individual Day Traders Make Money? Evidence from Taiwan, Behavioral Finance Program Meeting, National Bureau Of Economic Research, Inc., 1050 Massachusetts Avenue, Cambridge, Massachusetts, USA.

Chen, Robert W., Burton J. Rosenburg, and Yi-Tsung Lee, 2004.04, Inferring Model Parameters in Markets with Collars, International Conference on Computational Finance and Its Applications, Wessex Institute of Technology, Bologna, Italy.

Lin, Ji-Chai, Yi-Tsung Lee, and Yu-Jane Liu, 2003.11, Why Are IPO Auctions Not Popular? The 11th?Conference on Pacific Basin Finance, Economics, and Accounting, PBFEA, Taipei.

Lee, Yi-Tsung and Ging-Ginq Pan, 2003.11, The Tendency of Firm Managers to Avoid Earnings Losses in Taiwan, The 11th Conference on Pacific Basin Finance, Economics, and Accounting, PBFEA, Taipei.

Lee, Yi-Tsung, Ji-Chai Lin, and Yu-Jane Liu, 2003.10, The Performance of Auctions in Pricing IPO Shares: New Evidence, 2003 Annual Meeting, Financial Management Association, Denver, USA.

Lee, Yi-Tsung and Yu-Jane Liu, 2003.08, The Probit Model: An Application to the Choice of Initial Public Offerings Methods, Joint Statistical Meetings, American Statistical Association, San Francisco, U.S.

Lee, Yi-Tsung, Ji-Chai Lin, and Yu-Jane Liu, 2003.06, The Performance of Auctions in Pricing IPO Shares: New Evidence, 2003 Annual Meeting, European Financial Management Association, Helsinki, Finland.

Lee, Yi-Tsung, Ji-Chai Lin, and Yu-Jane Liu, 2003.01, The Performance of Auctions in Pricing IPO Shares: New Evidence, Pacific Rim Conference, WEAI, Taipei.

Chen, Robert W., Burton J. Rosenburg, and Yi-Tsung Lee, 2002.07, Estimating Volatility in Markets with Price Limits, The 77th Annual Conference of WEAI, Western Economic Association International, Seattle, USA.?

Lee, Yi-Tsung, Yu-Jane Liu, and John Wei, 2002.07, Institutional Order Submission Strategies, Execution Costs, and Opportunity Costs, The 77th Annual Conference of WEAI, Western Economic Association International, Seattle, USA.

Lin, George Y. C., Yi-Tsung Lee, and Wen-ding Liu, 2002.04, The Choice and Effect of SEO Underwriting Mechanisms: A Microstructure Approach, The 2002 Annual Research Conference in Finance, Taiwan Finance Association, Taichung.

Lee, Yi-Tsung, Yu-Jane Liu, and John Wei, 2001.12, Institutional Order Submission Strategies, Execution Costs, and Opportunity Costs, The 10th Conference on the Theories and Practices of Securities and Financial Markets, Department of Finance.

Chen, Robert W., Burton J. Rosenburg, and Yi-Tsung Lee, 2001.05, Estimating Volatility in Markets with Price Limits, Annual Research Conference in Finance and Financial Market in the 21st Century, Taiwan Finance Association, Tamkang.

Lee, Yi-Tsung, Robert C.W. Fok, and Yu-Jane Liu, 2000.04, Explaining Intraday Pattern of Trading Volume from the Order Flow Data, The First Annual Conference on Empirical Economics, Taiwan Economics Association and department of International Economics, Chung Cheng University. (The Best Paper Award)

Lee, Yi-Tsung, 1999.12, Exchange Rate Exposure and Corporate Hedge during Asian Financial Crisis: The Case of Taiwan Listed Firms, The 8th Conference on the Theories and Practices of Securities and Financial Markets.

Chow, Edward H. and Yi-Tsung Lee, 1999.12, Private Information, Pricing Errors and Trading Volume around the Price Limit Hits: Evidence from the Taiwan Stock Exchange, The 8th Conference on the Theories and Practices of Securities and Financial Markets.

Lee, Yi-Tsung and GwoHorng Liao, 1999.10, Shareholder Heterogeneity: Further Evidence, The 1999 FMA Annual Meeting, Financial Management Association, Orlando, U.S.

Huang, BwoNung and Yi-Tsung Lee, 1999.08, Market Crash, Instability and Lasting Effects - An Intervention Analysis with Outlier Adjustment, ACME IX International Conference, Association of Chinese Management Educator, San Francisco, U.S.

Chow, Edward and Yi-Tsung Lee, 1998.12, The Countervailing Effect of Information Trading and Trading Recess on the Return Volatility at the Open: Evidence from the Order Flow Data on the Taiwan Stock Exchange, The Seventh Conference on the Theories and Practices of Security and Financial Markets, Department of Finance, NSYSU, Kaohsiung.

李怡宗，1997.12，公用事業(yè)民營化釋股規(guī)劃之研究，第六屆證券暨金融市場(chǎng)理論與實(shí)務(wù)研討會(huì)。

Chow, Edward, Yi-Tsung Lee, and Yu-Jane Liu, 1997.10, Intraday Information, Trading Volume, and Return Volatility: Evidence from the Order Flows on the Taiwan Stock Exchange, The 1997 FMA Annual Meeting, Financial Management Association, Hawaii, US.

Yi-TsungLee,Ji-Chai Lin and Yu-Jane Liu, 1996.12, Big Versus Small Players on the Taiwan Stock Exchange, The Fifth Conference on the Theories and Practices of Security and Financial Markets, Department of Finance, NSYSU, Kaohsiung, 1996.

張玉山、李怡宗，1996.12，我國民營化審計(jì)工作的回顧與展望，第五屆證券暨金融市場(chǎng)理論與實(shí)務(wù)研討會(huì)。

Lang, Larry H.P. and Yi-Tsung Lee, 1996 10, The Performance of Various Transaction Frequencies under Call Markets, (with intraday data), The 1996 FMA Annual Meeting, Financial Management Association, New Orleans, US. NSC 85-2416-H-194-014.

Lee, Yi-Tsung, Ji-Chai Lin, and Yu-Jane Liu, 1996 07, On the Taiwan Exchange: Big versus Small Players, 1996 APFA/PACAP Finance Conference & CFA Annual Meetings, Taipei.

Huang, Bwo-Nung, Chin Wei Yang, Yi-Tsung Lee, and Shin-Herng Michelle Chu, 1996 07, Capital Market Integration and Segmentation: An Empirical Study of the European Community, North American Free Trade Agreement and the Asian Trade Bloc, 1996 APFA/PACAP Finance Conference & CFA Annual Meetings, Taipei.

Lang, Larry H.P. and Yi-Tsung Lee, 1995.06, The Performance of Various Transaction Frequencies under Call Markets, (with daily data) The 4th Annual Meeting of European Financial Management Association, European Financial Management Association, London, UK.

陳政雄、劉維琪、李怡宗，1994.03，在反傾銷措施與學(xué)習(xí)效果情況下外銷廠商的競(jìng)爭策略，企業(yè)經(jīng)營策略與經(jīng)營績效學(xué)術(shù)研討會(huì)。NSC 82-0301-H-110-003

李怡宗，1993.05，逆選擇問題下管制公司內(nèi)部人交易之效果，第一屆全國管理博士論文研討會(huì)。

Lee, Yi-Tsung, 1992.08, Insider Trading in an Entrepreneurial Stock Market Model, International Conference on Economics/Management and Information Technology 92, The Japan Society for Management Information, Tokyo, Japan.

李怡宗，2008.09，【前瞻學(xué)術(shù)議題深入報(bào)導(dǎo)】財(cái)務(wù)學(xué)的另一篇：行為財(cái)務(wù)學(xué)，人文與社會(huì)科學(xué)簡訊，第九卷，第四期，29-37頁。

蘇瓜藤、李志宏、李怡宗、王儷玲，2006.01，智能資本評(píng)價(jià)及模式分析，智能資本管理，第十一章，273-295 頁，華泰文化事業(yè)股份有限公司，臺(tái)北。ISBN: 957-609-618-9

劉玉珍、李怡宗、林劭杰、李翎竹，2004.11，國內(nèi)選擇權(quán)市場(chǎng)造市者制度效益之初探 (The Preliminary Benefits Analysis of Adopting Market Makers in Option Market)，臺(tái)灣期貨市場(chǎng)雙月刊，第六卷，第六期，17-28頁。

劉玉珍、李怡宗、黃寶慧，2004.04，市場(chǎng)管理制度創(chuàng)新與行為財(cái)務(wù)學(xué)：信息揭露制度設(shè)計(jì)的政策意涵，證券暨期貨月刊，第二十二卷，第四期，4-14頁。

許崇源、李怡宗、林宛瑩、鄭桂蕙，2003.09，控制權(quán)與盈余分配權(quán)偏離之衡量（下），貨幣觀測(cè)與信用評(píng)等，第四十三期，11-26頁。

許崇源、李怡宗、林宛瑩、鄭桂蕙，2003.07，控制權(quán)與盈余分配權(quán)偏離之衡量（上），貨幣觀測(cè)與信用評(píng)等，第四十二期，15-31頁。

張玉山、李怡宗，1999.01，我國民營化審計(jì)工作的回顧與展望（下），審計(jì)季刊，第十九卷，第二期，42 - 48頁。

張玉山、李怡宗，1998.10，我國民營化審計(jì)工作的回顧與展望（上），審計(jì)季刊，第十九卷，第一期，20 - 28頁。

李怡宗，1997.09，認(rèn)購(售)權(quán)證評(píng)價(jià)模式之論述，證券暨期貨管理，第十五卷，第九期，1-19頁。

張玉山，李怡宗，1997.08，公用事業(yè)民營化釋股相關(guān)議題之探討，大型釋股與民營化實(shí)務(wù)研討會(huì)。

張玉山，李怡宗，1997.05，公用事業(yè)民營化之股權(quán)規(guī)劃與釋股策略，公用事業(yè)之民營化釋股與管制架構(gòu)國際研討會(huì)。

李怡宗，1997.01，民營化員工認(rèn)股之投資效益評(píng)估，公營事業(yè)員工認(rèn)股與持股管理研討會(huì)，高雄。

劉維琪、李怡宗，1993.07，近代資本結(jié)構(gòu)理論的綜合探討，企銀季刊，1 - 26 頁。NSC 80-0301-H-110-22

李怡宗，1992.09，淺論多國籍企業(yè)因應(yīng)匯率風(fēng)險(xiǎn)之一般對(duì)策，商業(yè)職業(yè)教育季刊，第50 期，12 - 17 頁。?

蔡敦浩、李怡宗，1991.06，多國籍企業(yè)的政治風(fēng)險(xiǎn)評(píng)估，臺(tái)北市銀月刊，第二十二卷，第五期，33 - 56 頁。