| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第8卷第1期 Vol 8 No. 1 |
| 標題Title | 我國上市公司半年報申報時間落差特性之研究Determinants of the Timeliness of Corporate Semi-annual Reports |
| 作者Authors | 林有志 黃紹彥 辛宥呈 施志成Yu-Chih Lin Shaio-Yan Huang You-Cheng Sin Chih-Cheng Shih |
| 出版日期Publish Date | 2007-05-31 |
| 摘要Abstract | 財務報表所含的資訊是股價形成的重要因素之一，也是投資人決策的重要資訊來源，然而會計資訊是否具決策有用性仍需視會計資訊之品質而定，而時效性即是會計資訊品質構成的重要因素之一，本研究即探討影響公司申報半年度財務報告時間落差之決定性因素。本研究以台灣月變票市場上市公司為研究對象，研究期間自2001年至2004年，共2110的觀察值。
研究結果顯示，申報時問落差在2001年至2002年間有逐年減少的趨勢，然至2003年時則又發生明顯增加之情形。此外，裁決性應計項目程度越高或公司轉投資比例越高者，會導致公司延遲申報其財務報告。然實證結果亦發現，本研究所採用之時間落差衡量方式（財務報告申報截止時點至財務報告申報時點之期間）較以往文獻所使用時間落差衡量方式（會計年度結束日至財務報表公告日之期間）較能區分財務報告申報時點之早晚。本研究之實證結果除可補足相關文獻未曾探討之部分，亦可提供投資人及主管機關重要之參考資訊。Financial statements play important role in forming share price, and is one of the major information sources for investor to make their decisions. However, the decision usefulness depends on the timeliness of financial reports. This study is to investigate the determinants of semi-annual report time lag using 2110 samples drawn from the listed companies from 2001 to 2004.
Empirical results show that time lag is significant negatively associated with the magnitude of discretionary accruals and long-term investment. In addition, we find that the empirical results of the measurement of time lag which is the interval of time from the time of statutory deadline to the time of earnings announcements is better than the traditional time lag, which is the interval of days from the balance sheet date to the date of earnings announcements. The empirical results complement prior studies and may help investors and the authority to make their decisions. |
| 關鍵字KeyWords | 時間落差、半年報、時間性、盈餘公告time lag, semi-annual report, timeliness, earnings announcements |
| DOI(全文下載Download) | 10.6675/JCA.2007.8.1.04 |
| 相關文章Related Articles | 會計師更換時機對年報揭露時效及資本市場之影響(The Effect of the Timing of Auditor Changes on Reporting Lags and Stock Markets) 遞延所得稅費用策略性調控與公司盈餘管理行為(Discretionary Decision on Deferred Income Tax Expenses and Earnings Management) 會計師簽發繼續經營疑慮審計意見對財務報表公告時間落差之影響(The Influence of CPA’s Issuance of a Going Concern Audit Opinion on Financial Reporting Lag) |