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研究生:廖友淳
研究生(外文):LIAO,YU-TSUN
論文名稱:集團企業財務報告公告時效性之研究
論文名稱(外文):Financial Reporting Timeliness of the Affiliated Business Groups
指導教授:蘇裕惠蘇裕惠引用關係
指導教授(外文):SU,YU-HUI
口試委員:楊孟萍陳坤志
口試委員(外文):YAN,MENG-PINGCHEN,KUN-CHIH
口試日期:2020-06-12
學位類別:碩士
校院名稱:東吳大學
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:2020
畢業學年度:108
語文別:中文
論文頁數:57
中文關鍵詞:財務報告公告時效性集團企業股權結構依賴其他會計師查核報告
外文關鍵詞:Financial reporting timelinessOwnership structure of affiliated business groupsShared audit report
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財務報表基本品質特性包含攸關性及忠實表述,而時效性為加強財務報表品質首要考量的限制因素。我國於2010年將財務報告公告期間由會計年度結束日後四個月發布改為三個月,主管機關對於時效性之要求提高,並且於2013年導入IFRS後,上市公司之財務報表公告改以合併報表為主,此改變可能影響財務報告公告時效性。其中,集團企業因有較多轉投資公司,本研究欲探討當其轉投資股權結構安排不同,以及集團主辦會計師有無出具分攤責任式查核報告,是否將影響財務報告公告時效性。
本研究以台灣於2013年至2018年有轉投資公司之上市公司為樣本,探討集團股權結構對財務報告公告時效性之影響。實證結果顯示集團企業的投資層級越多、採權益法之投資佔合併總資產比重越高及依賴其他會計師查核報告之比例越高時,財務報告公告時效性越低,因此集團企業若能調整其轉投資股權安排,盡量減少投資層級數,或由同一會計師查核全集團,財務報告公告時效性較佳。

Qualitative characteristics of financial statements include relevance and faithful representation. To enhance qualitative characteristics, timeliness is primary consideration. Legislature of Taiwan amended law to implement declaration of financial statements, which declared after the end of fiscal year in four months to three months. Obviously, the demand for timeliness was increasing. Furthermore, IFRS was implemented in Taiwan in 2013, that turned the financial statements declaration of public companies in consolidated statements. Especially, there are lots of affiliated firms in group enterprise, therefore, this study aims to investigate whether or not financial reporting timeliness would be effected by the difference in arrangement of ownership structure and the affiliated firms is audited by different CPA firm.
This study uses the listed companies which with affiliated firms in Taiwan as samples, investigating the impact of ownership structure on financial reporting timeliness. The result show that the more pyramidal layers and the higher ratio of the equity method to total assets, the worse timeliness. In addition, the higher ratio of assets audited by the other auditors to the total assets, the worse timeliness. As a result, financial reporting timeliness would be better, if group enterprise could adjust the arrangement of ownership structure, decrease pyramidal layers, or affiliated business groups audited by the same CPA firm.

摘要 I
Abstract II
目錄 III
表目錄 V
圖目錄 VI
第一章 緒論 1
第一節 研究背景與動機 1
第二節 研究議題與目的 3
第三節 研究架構及流程 5
第二章 文獻回顧 6
第一節 財務報告公告期間長短決定性因素與影響 6
一、公司治理與財務報告公告時效性 8
二、會計師異動對查核報告時間落差與盈餘宣告之影響 8
三、盈餘品質與財務報告公告時效性 9
四、查核意見與財務報告公告時效性 9
五、其他與財務報告公告時效性相關聯之主題 10
第二節 集團企業 11
一、集團企業之定義 11
二、資訊透明度 12
三、投資層級 14
四、集團企業財務報表查核之考量 15
第三章 研究方法 18
第一節 假說發展 18
第二節 研究變數與操作型定義 22
一、應變數:財務報告公告時效性(LAGDIi,t) 22
二、測試變數: 23
三、控制變數: 25
第三節 實證模型 27
第四節 研究樣本與期間 28
一、研究樣本與資料來源 28
二、研究期間 28
第四章 研究結果分析 29
第一節 樣本組成與實證變數敘述性統計量分析 29
一、 樣本組成 29
二、變數之敘述性統計 32
第二節 實證結果與分析 35
一、 相關性分析 35
二、迴歸分析 37
第三節 敏感性分析 40
第五章 結論與限制 44
第一節 研究結論 44
第二節 研究貢獻與研究限制 45
參考文獻 47

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