臺灣博碩士論文加值系統

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。
本研究以台灣股票市場上市公司為研究對象，研究期間自2001年至2004年，共2010的觀察值。
研究結果顯示，申報時間落差在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、公司轉投資比例越高、公司財務狀況越差、公司當期發生虧損者、公司當期有非常項目者、查核報告意見屬非無保留意見者及公司規模越大者等七種情形均會導致公司延遲申報其財務報告，僅公司當期盈餘消息型態屬好消息者會使公司提早申報其財務報告。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之早晚。本研究之實證結果可作為主管機關對證交法第三十六條中所訂之申報期限是否需重新修訂之參考，進而加強我國股市財務報告之時效性。

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.
This study is based on the 2010 samples drawn from the listed companies from 2001 to 2004. Results show that time lag is significant negatively associated with the magnitude of discretionary accruals, financial condition, operating loss, the presence of extraordinary items, company size and non-unqualified audit reports, but positively associated with unexpected good earnings news. In addition, I 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 may help the authority to revise the statutory deadline in the Securities Exchange Act, and then strengthen the timeliness of financial reports.

摘要 I
目錄 III
圖表目錄 IV
第一章　緒論 1
第一節　研究動機與目的 1
第二節　研究問題 4
第三節　研究流程 5
第四節　論文架構 6
第二章　文獻探討 7
第一節　國外相關文獻探討 7
第二節　國內相關文獻探討 10
第三章　研究方法 17
第一節　研究假說 17
第二節　相關變數之定義與衡量 22
第三節　實證模型及分析方法 29
第四節　樣本選取標準與資料來源 31
第四章　實證結果與分析 34
第一節　敘述性統計 34
第二節　相關係數分析 35
第三節　迴歸分析結果 40
第四節　敏感性分析 44
第五章　結論與建議 51
第一節　結論 51
第二節　研究貢獻 54
第三節　研究限制 54
第四節　後續之研究建議 55
參考文獻 56
附錄 60
附錄一　標準化殘差常態機率圖 60
附錄二　文獻彙總表 64

中文部份
林惠玲，陳正倉（2000）。應用統計學。台北：雙葉書廊。
吳萬益，林清河（2001）。企業研究方法。台南：華泰圖書出版公司。
廖秀梅，廖益興（2002）。會計師更換時機對年報揭露時效及資本市場之影響。當代會計，3（2），211-230。
蔡彥卿（1996）。家族控股集團企業財務報表公告期間之研究。管理與系統，3（1），1-16。
江旭芳（1995）。財務報告資訊發佈時間落差之探討，國立中正大學會計學研究所碩士論文，未出版，嘉義。
林郁蕙（1993）。我國上市公司年度財務報表期末查核期間之研究，國立台灣大學會計研究所碩士論文，未出版，台北。
施明宗（1995）。我國上市公司財務報表公告日時間落差特性之研究，國立政治大學會計研究所碩士論文，台北。
許林舜（1994）。財務資訊發佈攸關期間之決定因素－含Duration Model之應用，國立台灣大學會計研究所碩士論文，未出版，台北。
賴美慧（1994）。台灣股票上市公司決算日至查核報告日時間落差（查核報告時間落差）之研究，私立東吳大學會計研究所碩士論文，未出版，台北。

英文部份
Ashton, R.H., Graul, P.R. & Newton J.D.（1989）.Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 25, 657-673.
Ashton, R.H., Willingham, J. & Elliott, R.（1987）.An empirical analysis of audit delay. Journal of Accounting Research, 25, 275-292.
Ball, R., & Brown, P.（1968）. An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, 6, 159-178.
Bamber, E.M., Bamber, L.S. & Schoderbek M.P.（1993）.Audit Structure and Other Determinants of Audit Report Lag: An Empirical Analysis. Auditing: A Journal of Practice & Theory, 12, 1-23.
Bartov, E., Gul, F.A. & Tsui, J.S.L.（2001）. Discretionary-accruals models and audit qualifications. Journal of Accounting and Economics, 30, 421-452.
Begley, J. & Fischer, P. E.（1998）.Is there Information in an Earnings Announcement Delay ? Review of Accounting Studies, 3, 347-363.
Carslaw, C.A.P.N. & Kaplan, S.E.（1991）.An Examination of Audit Delay: Further Evidence from New Zealand. Accounting and Business Research, 22 , 21-32.
Chai, M.L. & Tung, S.（2002）.The Effect of Earnings-Announcement Timing on Earnings Management. Journal of Business Finance & Accounting, 29, 1337-1354.
Chambers, A.E. & Penman S.H.（1984）, Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements, Journal of Accounting Research, 22, 21-46.
Courtis, J.K.（1976）.Relationships between Timeliness in Corporate Reporting and Corporate Attributes.（Winter）. 45-56
Davies, B. & Whittred G.P.（1980）.The Association Between Selected Corporate Attributes and Timeliness in Corporate Reporting :Further Analysis. Abacus,（June）, 48-60.
DeAngelo, L.E.（1981）.Auditor Size and Audit Quality. Journal of Accounting and Economics, 3, 183-199.
Dechow, P.M., Sloan, R.G. & Sweeney, A.P.（1995）.Detecting Earnings Management. The Accounting Review, 70, 193-225.
Defond, M.L. & Subramanyam, K.R.,（1998）.Auditor changes and discretionary accruals. Journal of Accounting and Economics, 25, 35-67.
Dyer, J. C. IV, & McHugh, A. J.（1975）. The Timeliness of the Australian Annual Report. Journal of Accounting Research, 13, 204-219.
Gilling, D.M.（1977）.Timeliness in Corporate Reporting: Some Further Comment. Accounting and Business Research,（Winter）, 34-36.
Givoly, D. & Palmon, D.（1982）.Timeliness of Annual Earnings Announcements: Some Empirical Evidence. The Accounting Review, 3, 486-508.
Haw, I.M., Park, K., Qi, D. & Wu, W.（2003）.Audit Qualification and Timing of Earnings Announcements: Evidence from China. Auditing: A Journal of Practice &Theory, 22, 121-146.
Jaggi, B. & Tsui, J.（1999）.Determinants of audit report lag: further evidence from Hong Kong, Accounting and Business Research, 30, 17-28.
Kross, W. & Schroeder, D.A.（1984）.An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns. Journal of Accounting Research, 22, 153-176.
Patell, J.M. & Wolfson, M.A.（1982）.Good News, Bad News, and the Intraday Timing of Corporate Disclosures. The Accounting Review, 3, 509-527.
Schwartz, K.B. & Soo, B.S.（1996）.The Association Between Auditor Changes and Reporting Lags. Contemporary Accounting Research, 13, 353-370.
Whittred, G. P.（1980）.Audit Qualification and the Timeliness of Corporate Annual Reports. The Accounting Review, 55, 563-577.
Zmijewski, M.E.（1984）.Methodological Issues Related to the Estimation of Financial Distress Prediction Models. Journal of Accounting Research, 22, 59-82.