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題名 會計年度報告公告之時間性研究
作者 陳克豪
CHEN, KE HAO
貢獻者 宋定懿<br>康榮寶
SONG, DING YI<br>KANG, RONG BAO
陳克豪
CHEN, KE HAO
關鍵詞 會計
好消息
壞消息
時間性
會計
日期 1993
1992
上傳時間 2-May-2016 15:15:22 (UTC+8)
摘要 本研究旨在透過事件研究法來測試年報公告之時間性(Timeliness)與其所顯示之好消
參考文獻 一、 中文部份\n\n黃敏助，“八十年代證券投資策略”，鑫典，民國80年。\n\n林鎮邦，“台灣地區股票上市公司公布之財務報表所含情報量之研究”，台灣大學商學研究所未出版碩士論文，民國68年。\n\n余尚武，“台灣證券市場股票上市公司盈餘宣告所含資訊內容之研究”，台灣大學商學研究所未出版碩士論文，民國75年。\n\n\n二、英文部份\n\nAbelson, A., &quot;Up and Down Wall Street&quot;, Barrons, (February 1980) ,pp41-\n42。\nAccountimg Principles Board, American Institute of Certified Public Accountants\n&quot;Basic Concepts and Accounting of Certified Public Accountants,\nPrincipals Underlying Financial Statements of Business Enterprises,&quot;\nStatement Number 4 (New York: 1965) 。\nAmerican Accounting Association, &quot;Standards of Disclosure for Published\nFinancial Reports,&quot; Supplementary Ststement No.8 (1954) 。\nBasu, S., &quot;Investment Performance of Common Stock in Relation to Their\nPrice-Earnings Ratios: A Test of the Efficient Market Hypothesis,&quot;\nJournal of Finance (June 1977), pp.663-682 。\n___ . &quot;The Effect of Earnings Yield on Assessments of the Association\nBetween Annual Accounting Income Numbers and Security Prices&quot;, The\nAccounting Review (July 1978), pp.S99-625 。\nBowen R., M. Johnson, T. Shevlin, and D. Shores. &quot;Determinants of the\nTiming of Quarterly Earnings Annoucements.&quot; (1991) Unpublished\nworking paper 。\nChambers, A.E. and S.H. Penman. &quot;Timeliness of Reporting and the Stock\nPrice Reaction to Earnings Annoucements.&quot; Journal of Accounting\nResearch (Spring 1984), pp.21-47 。\nDyer, J.D. and A.J. McHugh. &quot;The Timeliness of the Australian Annual\nReport.&quot; Journal of Accounting Research (Autumn 1975), pp.204-219。\nFinancial Accouting Standards Board, American Institute of Certified Public\nAccountants, &quot;Qualitative Characteristics of Accounting Information.&quot;\nStatement of Financial Accounting Concepts No.2 (1980) 。\n\nGivoly, D., and D. Palmon. &quot;Timeliness of Annual Earning Annoucements\n: Some Empirical Evidence.&quot; The Accounting Review (July 1982), pp.486-\n508 。\nGrady,P. &quot;Inventory of Generally Accepted Accounting Principles for Business\nEnterprises,&quot; Accounting Research Study No.7 (New york: American\nInstitute of Certified Public Accountants,1965) 。\nHendriksen, E. S. Accounting Theory, American Institute of Certified Public\nAccountants, revised edition (Homewood, Illinois: Richard D. Irwin.\nInc., 1970) 。\nKross, W. &quot;Profitability, Earnings annoucement time lags, and Stock prices.&quot;\nJournal of Business, Finance and Accounting (Autumn 1982), pp.313-\n328 。\nKross W. and D.A. Shroeder. &quot;An Empirical Investigation of the Effect\nof Quarterly Earnings Announcement Timing on Stock Returns.&quot;\nJournal of Accounting Research (Spring 1984), pp.153-176 。\nNiederhoffer, V., and P. Regan, &quot;Earnings Changes, Analysts` Forecasts and\nStock Prices,&quot; Financial Analysts Journal (1972), pp.65-71 。\nPatell, J.M. and M.A. Wolfson. &quot;Good News, Bad news and the Intraday\nTiming of Corporate Disclosures.&quot; Journal of Accounting Review 57\n(July 1982), pp.509-527 。\nPenman, S.H. &quot;The Distributioon of Earnings news over time and seasonalities\nin aggregate Stock returns.&quot; Journal of Financial Economics 18\n(1987) , pp.199-228 。\nStrong N. &quot;Modelling Abnormal Returns:A Review Article&quot;, Journal of\nBusiness Finance and Accounting (June 1992), pp.533-553 。\nTrueman, B. &quot;Theories of Earnings-annoucement Timing.&quot; Journal of\nAccounting and Economics 13 (1990), pp.285-301 。\nWhittred, G.P. &quot;The Timliness of the Australian Annual Report: 1972-77.&quot;\nJournal of Accounting Research (Autumn 1980a), pp.623-628 。\n__ . &quot;Audit Qualification and the Timeliness of Corporte Annual Reports.&quot;\nThe Accounting Review (October 1980b), pp.563-577 。
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004327
資料類型 thesis
dc.contributor.advisor 宋定懿<br>康榮寶zh_TW
dc.contributor.advisor SONG, DING YI<br>KANG, RONG BAOen_US
dc.contributor.author (Authors) 陳克豪zh_TW
dc.contributor.author (Authors) CHEN, KE HAOen_US
dc.creator (作者) 陳克豪zh_TW
dc.creator (作者) CHEN, KE HAOen_US
dc.date (日期) 1993en_US
dc.date (日期) 1992en_US
dc.date.accessioned 2-May-2016 15:15:22 (UTC+8)-
dc.date.available 2-May-2016 15:15:22 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:15:22 (UTC+8)-
dc.identifier (Other Identifiers) B2002004327en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=101104-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.abstract (摘要) 本研究旨在透過事件研究法來測試年報公告之時間性(Timeliness)與其所顯示之好消zh_TW
dc.description.tableofcontents 表目錄. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii\n\n圖目錄. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .iv\n\n第一章 緒論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1\n第一節 研究動機及研究問題. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2\n第二節 名詞界定. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4\n第三節 研究方法. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5\n第四節 研究貢獻. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6\n第五節 論文架構. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6\n\n第二章 文獻探討. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10\n第一節 國外部份. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10\n第二節 國內部份. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21\n\n第三章 研究方法. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23\n第一節 觀念性架構. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23\n第二節 樣本選取標準. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24\n第三節 資料搜集. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25\n第四節 資料分析方法. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25\n\n第四章 實證分析結果. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34\n第一節 上市公司公告期間分佈狀況之分析結果. . . . . . . . . . . . . . . . . . . . . . . .34\n第二節 資訊內涵與公告期間關係之分析結果. . . . . . . . . . . . . . . . . . . . . . . . . . .38\n第三節 好消息、壞消息與公告時間關係之分析結果. . . . . . . . . . . . . . . . . . . .42\n第四節 延遲公告是否為壞消息之一訊息分析結果. . . . . . . . . . . . . . . . . . . . . . .47\n第五節 結論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47\n\n第五章 結論與建議. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51\n第一節 結論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51\n第二節 研究限制. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52\n第三節 後續研究建議. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53\n\n參考書目. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004327en_US
dc.subject (關鍵詞) 會計zh_TW
dc.subject (關鍵詞) 好消息zh_TW
dc.subject (關鍵詞) 壞消息zh_TW
dc.subject (關鍵詞) 時間性zh_TW
dc.subject (關鍵詞) 會計zh_TW
dc.title (題名) 會計年度報告公告之時間性研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、 中文部份\n\n黃敏助，“八十年代證券投資策略”，鑫典，民國80年。\n\n林鎮邦，“台灣地區股票上市公司公布之財務報表所含情報量之研究”，台灣大學商學研究所未出版碩士論文，民國68年。\n\n余尚武，“台灣證券市場股票上市公司盈餘宣告所含資訊內容之研究”，台灣大學商學研究所未出版碩士論文，民國75年。\n\n\n二、英文部份\n\nAbelson, A., &quot;Up and Down Wall Street&quot;, Barrons, (February 1980) ,pp41-\n42。\nAccountimg Principles Board, American Institute of Certified Public Accountants\n&quot;Basic Concepts and Accounting of Certified Public Accountants,\nPrincipals Underlying Financial Statements of Business Enterprises,&quot;\nStatement Number 4 (New York: 1965) 。\nAmerican Accounting Association, &quot;Standards of Disclosure for Published\nFinancial Reports,&quot; Supplementary Ststement No.8 (1954) 。\nBasu, S., &quot;Investment Performance of Common Stock in Relation to Their\nPrice-Earnings Ratios: A Test of the Efficient Market Hypothesis,&quot;\nJournal of Finance (June 1977), pp.663-682 。\n___ . &quot;The Effect of Earnings Yield on Assessments of the Association\nBetween Annual Accounting Income Numbers and Security Prices&quot;, The\nAccounting Review (July 1978), pp.S99-625 。\nBowen R., M. Johnson, T. Shevlin, and D. Shores. &quot;Determinants of the\nTiming of Quarterly Earnings Annoucements.&quot; (1991) Unpublished\nworking paper 。\nChambers, A.E. and S.H. Penman. &quot;Timeliness of Reporting and the Stock\nPrice Reaction to Earnings Annoucements.&quot; Journal of Accounting\nResearch (Spring 1984), pp.21-47 。\nDyer, J.D. and A.J. McHugh. &quot;The Timeliness of the Australian Annual\nReport.&quot; Journal of Accounting Research (Autumn 1975), pp.204-219。\nFinancial Accouting Standards Board, American Institute of Certified Public\nAccountants, &quot;Qualitative Characteristics of Accounting Information.&quot;\nStatement of Financial Accounting Concepts No.2 (1980) 。\n\nGivoly, D., and D. Palmon. &quot;Timeliness of Annual Earning Annoucements\n: Some Empirical Evidence.&quot; The Accounting Review (July 1982), pp.486-\n508 。\nGrady,P. &quot;Inventory of Generally Accepted Accounting Principles for Business\nEnterprises,&quot; Accounting Research Study No.7 (New york: American\nInstitute of Certified Public Accountants,1965) 。\nHendriksen, E. S. Accounting Theory, American Institute of Certified Public\nAccountants, revised edition (Homewood, Illinois: Richard D. Irwin.\nInc., 1970) 。\nKross, W. &quot;Profitability, Earnings annoucement time lags, and Stock prices.&quot;\nJournal of Business, Finance and Accounting (Autumn 1982), pp.313-\n328 。\nKross W. and D.A. Shroeder. &quot;An Empirical Investigation of the Effect\nof Quarterly Earnings Announcement Timing on Stock Returns.&quot;\nJournal of Accounting Research (Spring 1984), pp.153-176 。\nNiederhoffer, V., and P. Regan, &quot;Earnings Changes, Analysts` Forecasts and\nStock Prices,&quot; Financial Analysts Journal (1972), pp.65-71 。\nPatell, J.M. and M.A. Wolfson. &quot;Good News, Bad news and the Intraday\nTiming of Corporate Disclosures.&quot; Journal of Accounting Review 57\n(July 1982), pp.509-527 。\nPenman, S.H. &quot;The Distributioon of Earnings news over time and seasonalities\nin aggregate Stock returns.&quot; Journal of Financial Economics 18\n(1987) , pp.199-228 。\nStrong N. &quot;Modelling Abnormal Returns:A Review Article&quot;, Journal of\nBusiness Finance and Accounting (June 1992), pp.533-553 。\nTrueman, B. &quot;Theories of Earnings-annoucement Timing.&quot; Journal of\nAccounting and Economics 13 (1990), pp.285-301 。\nWhittred, G.P. &quot;The Timliness of the Australian Annual Report: 1972-77.&quot;\nJournal of Accounting Research (Autumn 1980a), pp.623-628 。\n__ . &quot;Audit Qualification and the Timeliness of Corporte Annual Reports.&quot;\nThe Accounting Review (October 1980b), pp.563-577 。zh_TW