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研究生:林冠廷
研究生(外文):LIN, KUNG-TING
論文名稱:財務報告延遲至期限申報原因之探討
論文名稱(外文):Determinants of Filing Financial Reports on the Deadline
指導教授:許書偉許書偉引用關係
指導教授(外文):HSU, SHU-WEI
口試委員:許永聲林秀鳳
口試委員(外文):HSU, YUN-SHENGLIN, HSIU-FENG
口試日期:2017-06-22
學位類別:碩士
校院名稱:東海大學
系所名稱:會計學系
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:2017
畢業學年度:105
語文別:中文
論文頁數:68
中文關鍵詞:申報期限財務報告申報延遲因素
外文關鍵詞:Filing deadlineFiling of financial reportsDeferment factor
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本研究探討公司拖延至期限申報財務報告的原因。過去研究大多針對財務報告公告之時間落差做研究,並且指出大多擁有負面消息或其他內在、外在因素會導致公司在申報財務報告上發生拖延的行為。主管機關規定,公司必須在規定之期限完成公告申報之動作,然而很多公司會到期限才進行申報,因此本研究探討影響公司拖延至期限才做公告申報之可能因素。

本研究樣本為2013年至2015年上市櫃公司之季度財務報告,共計三年十二季。以公司是否在法定期限進行申報為應變數,探討可能影響公司延遲至期限才申報公告之原因。因為本研究應變數為公司是否在法定期限才申報財務報告,因此本研究使用羅吉斯迴歸模型進行分析。

研究結果發現(1)當公司的財務報告如有壞消息時,公司傾向至法定期限才做公告申報。(2)當公司與會計師在審計過程發生疑義時,公司傾向至法定期限才做公告申報。(3)在公司治理中公司之董事財務及會計背景比例越低者,會傾向至法定期限才做申報。(4)在公司治理中公司之外部董事比例越低者,會傾向至法定期限才做申報(5)在公司治理中公司之股東人數越多者,會傾向至法定期限才做申報。


This study examines factors leading companies to file financial reports on the deadline. Prior studies focus reporting time lag and find negative news, internal, and/or external factors lead to the delay of filing financial reports. Regulators require listed firms to file their financial reports before the deadline; therefore, this study explores factors cause companies to file their financial reports on the deadline.

The sample covers listed firms from 2013 to 2015 in Taiwan. With quarterly financial reports from these firms, this study uses logistic regression model to investigate factors causing firms to file their financial reports on the deadline.

The results show that bad news and auditing issues of a company have a positive effect on the deadline filing. Further, regarding corporate governance, a lower percentage of accounting and finance experts sitting on the board and a larger number of shareholder base of a company have a positive effect on the deadline filing.

謝辭I
中文摘要 II
英文摘要 III
目錄 IV
圖目錄 V
表目錄 V
第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究問題 3
第三節 研究架構 4
第貳章 文獻探討 6
第一節 盈餘宣告與財務報告申報相關研究 6
第二節 拖延理論及模型應用 10
第三節 盈餘宣告、財務報告申報與延遲 13
第四節 公司治理 17
第參章 研究設計 21
第一節 觀念性架構 21
第二節 研究假說 22
第三節 樣本選取與資料來源 25
第四節 實證模型 28
第五節 變數衡量 30
第肆章 實證結果與分析 38
第一節 敘述性統計資料 38
第二節 相關性分析 42
第三節 迴歸結果分析 44
第四節 額外測試 47
第伍章 結論與建議 53
第一節 研究結論 53
第二節 研究建議及限制 55
參考資料 56


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