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研究生:詹啟弘
研究生(外文):Chan,Chi-Hung
論文名稱:國際化與財務報表公佈時間落差
論文名稱(外文):Internationalization and Financial Reports Lag
指導教授:范宏書范宏書引用關係
指導教授(外文):Fan,Hung-Shu
口試委員:陳慶隆簡俱揚
口試委員(外文):Chen,Ching-LingChien,Chu-Yang
口試日期:2014-07-12
學位類別:碩士
校院名稱:輔仁大學
系所名稱:會計學系碩士班
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2014
畢業學年度:102
語文別:中文
論文頁數:64
中文關鍵詞:國際化財務報表公佈時間落差財務報表公佈時效性
外文關鍵詞:InternationalizationFinancial Reports LagTimeliness of Financial Reports
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本研究目的在探討國際化程度對財務報表公佈時效性之影響。本研究以
2006 年至2012 年本國上市上櫃公司作為研究對象,有關國際化程度的代理
變數,本研究選擇六項國際化指標,利用主成份分析法,萃取出一個國際化
複合指標為國際化的代理變數。在控制影響財務報表公佈時間落差之相關變
數下,探討國際化程度是否對財務報表公佈時間落差有顯著的影響。

實證結果顯示:

國際化對財務報表公佈時間落差呈現顯著正向關係,亦即國際化程度越
高的公司會越晚公佈財務報表。

本研究額外進行多項敏感性測試,包括(1)以國際化四合一複合指標,替
代主測試模型中國際化六合一複合指標之測試;(2)應變數改為財務報表查核
天數之測試;(3)區分電子產業或非電子產業樣本之測試,實證結果均與主測
試相一致。

The study aims to explore the effect of internationalization on the financial report lag. The sample firms include firms listed on the Taiwan Security Exchange Corporation and GreTai Securities Market in Taiwan during 2006-2012. Furthermore, this study chooses six international indicators, using principal component analysis to come up a compound index to be the proxy variable for internationalization.

The empirical result of this study shows that the financial report lag is significant positive-correlated with internationalization. This study conducts several sensitivity tests, including replacing the six-index based internationalization index by the four-index based internationalization index test,replacing the financial report lag by the audit report lag, and electronics subsample/non -electronics subsample test.The results of these sensitivity tests are consistent with the main examination.

表次....................................................................... vi
圖次.........................................................................vii
第一章 緒論 .......................................................... 1
第一節 研究動機 ................................................... 1
第二節 研究目的與貢獻 ........................................ 4
第三節 研究架構.................................................... 5
第二章 文獻探討 ................................................... 7
第一節 國際化之相關文獻 .................................... 7
第二節 財務報表時效性之相關文獻 .................... 14
第三節 國際化與財務報表之相關文獻 ................ 20
第三章 研究方法 ................................................ 22
第一節 研究假說 ................................................ 22
第二節 實證模型與變數定義 .............................. 24
第三節 研究期間、資料來源及樣本選取 ............ 32
第四章 實證結果與分析 ..................................... 35
第一節 敘述性統計 ............................................ 35
第二節 相關係數分析 .........................................39
第三節 實證結果分析 ........................................ 42
第四節 敏感性分析 ............................................ 46
第五章 結論與建議 ............................................ 54
第一節 研究結論 ................................................ 54
第二節 研究限制 ................................................ 55
第三節 研究建議 ................................................ 56
附錄 ................................................................... 57
參考文獻 ............................................................ 58


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范宏書,陳慶隆,2007,「會計師異動、存在最終家族控制股東與財務報
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許克彰,2012,內部控制與財務報表重編,天主教輔仁大學會計學系碩士論
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黃劭彥、盧正宗、林琦珍、林麗琦,2010,「會計師簽發繼續經營疑慮審計
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劉韻僖、林玟廷,2008,「台灣資訊產業上市公司國際化程度與公司治理關
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