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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

黃敏助，“八十年代證券投資策略”，鑫典，民國80年。

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。

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。


二、英文部份

Abelson, A., "Up and Down Wall Street", Barrons, (February 1980) ,pp41-
42。
Accountimg Principles Board, American Institute of Certified Public Accountants
"Basic Concepts and Accounting of Certified Public Accountants,
Principals Underlying Financial Statements of Business Enterprises,"
Statement Number 4 (New York: 1965) 。
American Accounting Association, "Standards of Disclosure for Published
Financial Reports," Supplementary Ststement No.8 (1954) 。
Basu, S., "Investment Performance of Common Stock in Relation to Their
Price-Earnings Ratios: A Test of the Efficient Market Hypothesis,"
Journal of Finance (June 1977), pp.663-682 。
___ . "The Effect of Earnings Yield on Assessments of the Association
Between Annual Accounting Income Numbers and Security Prices", The
Accounting Review (July 1978), pp.S99-625 。
Bowen R., M. Johnson, T. Shevlin, and D. Shores. "Determinants of the
Timing of Quarterly Earnings Annoucements." (1991) Unpublished
working paper 。
Chambers, A.E. and S.H. Penman. "Timeliness of Reporting and the Stock
Price Reaction to Earnings Annoucements." Journal of Accounting
Research (Spring 1984), pp.21-47 。
Dyer, J.D. and A.J. McHugh. "The Timeliness of the Australian Annual
Report." Journal of Accounting Research (Autumn 1975), pp.204-219。
Financial Accouting Standards Board, American Institute of Certified Public
Accountants, "Qualitative Characteristics of Accounting Information."
Statement of Financial Accounting Concepts No.2 (1980) 。

Givoly, D., and D. Palmon. "Timeliness of Annual Earning Annoucements
: Some Empirical Evidence." The Accounting Review (July 1982), pp.486-
508 。
Grady,P. "Inventory of Generally Accepted Accounting Principles for Business
Enterprises," Accounting Research Study No.7 (New york: American
Institute of Certified Public Accountants,1965) 。
Hendriksen, E. S. Accounting Theory, American Institute of Certified Public
Accountants, revised edition (Homewood, Illinois: Richard D. Irwin.
Inc., 1970) 。
Kross, W. "Profitability, Earnings annoucement time lags, and Stock prices."
Journal of Business, Finance and Accounting (Autumn 1982), pp.313-
328 。
Kross W. and D.A. Shroeder. "An Empirical Investigation of the Effect
of Quarterly Earnings Announcement Timing on Stock Returns."
Journal of Accounting Research (Spring 1984), pp.153-176 。
Niederhoffer, V., and P. Regan, "Earnings Changes, Analysts` Forecasts and
Stock Prices," Financial Analysts Journal (1972), pp.65-71 。
Patell, J.M. and M.A. Wolfson. "Good News, Bad news and the Intraday
Timing of Corporate Disclosures." Journal of Accounting Review 57
(July 1982), pp.509-527 。
Penman, S.H. "The Distributioon of Earnings news over time and seasonalities
in aggregate Stock returns." Journal of Financial Economics 18
(1987) , pp.199-228 。
Strong N. "Modelling Abnormal Returns:A Review Article", Journal of
Business Finance and Accounting (June 1992), pp.533-553 。
Trueman, B. "Theories of Earnings-annoucement Timing." Journal of
Accounting and Economics 13 (1990), pp.285-301 。
Whittred, G.P. "The Timliness of the Australian Annual Report: 1972-77."
Journal of Accounting Research (Autumn 1980a), pp.623-628 。
__ . "Audit Qualification and the Timeliness of Corporte Annual Reports."
The 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) http://nccur.lib.nccu.edu.tw/handle/140.119/89187-
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

圖目錄. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .iv

第一章 緒論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
第一節 研究動機及研究問題. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
第二節 名詞界定. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4
第三節 研究方法. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5
第四節 研究貢獻. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6
第五節 論文架構. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

第二章 文獻探討. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10
第一節 國外部份. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10
第二節 國內部份. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

第三章 研究方法. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23
第一節 觀念性架構. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23
第二節 樣本選取標準. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24
第三節 資料搜集. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25
第四節 資料分析方法. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

第四章 實證分析結果. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
第一節 上市公司公告期間分佈狀況之分析結果. . . . . . . . . . . . . . . . . . . . . . . .34
第二節 資訊內涵與公告期間關係之分析結果. . . . . . . . . . . . . . . . . . . . . . . . . . .38
第三節 好消息、壞消息與公告時間關係之分析結果. . . . . . . . . . . . . . . . . . . .42
第四節 延遲公告是否為壞消息之一訊息分析結果. . . . . . . . . . . . . . . . . . . . . . .47
第五節 結論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47

第五章 結論與建議. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
第一節 結論. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .51
第二節 研究限制. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .52
第三節 後續研究建議. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .53

參考書目. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 55		zh_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

黃敏助，“八十年代證券投資策略”，鑫典，民國80年。

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。

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。


二、英文部份

Abelson, A., "Up and Down Wall Street", Barrons, (February 1980) ,pp41-
42。
Accountimg Principles Board, American Institute of Certified Public Accountants
"Basic Concepts and Accounting of Certified Public Accountants,
Principals Underlying Financial Statements of Business Enterprises,"
Statement Number 4 (New York: 1965) 。
American Accounting Association, "Standards of Disclosure for Published
Financial Reports," Supplementary Ststement No.8 (1954) 。
Basu, S., "Investment Performance of Common Stock in Relation to Their
Price-Earnings Ratios: A Test of the Efficient Market Hypothesis,"
Journal of Finance (June 1977), pp.663-682 。
___ . "The Effect of Earnings Yield on Assessments of the Association
Between Annual Accounting Income Numbers and Security Prices", The
Accounting Review (July 1978), pp.S99-625 。
Bowen R., M. Johnson, T. Shevlin, and D. Shores. "Determinants of the
Timing of Quarterly Earnings Annoucements." (1991) Unpublished
working paper 。
Chambers, A.E. and S.H. Penman. "Timeliness of Reporting and the Stock
Price Reaction to Earnings Annoucements." Journal of Accounting
Research (Spring 1984), pp.21-47 。
Dyer, J.D. and A.J. McHugh. "The Timeliness of the Australian Annual
Report." Journal of Accounting Research (Autumn 1975), pp.204-219。
Financial Accouting Standards Board, American Institute of Certified Public
Accountants, "Qualitative Characteristics of Accounting Information."
Statement of Financial Accounting Concepts No.2 (1980) 。

Givoly, D., and D. Palmon. "Timeliness of Annual Earning Annoucements
: Some Empirical Evidence." The Accounting Review (July 1982), pp.486-
508 。
Grady,P. "Inventory of Generally Accepted Accounting Principles for Business
Enterprises," Accounting Research Study No.7 (New york: American
Institute of Certified Public Accountants,1965) 。
Hendriksen, E. S. Accounting Theory, American Institute of Certified Public
Accountants, revised edition (Homewood, Illinois: Richard D. Irwin.
Inc., 1970) 。
Kross, W. "Profitability, Earnings annoucement time lags, and Stock prices."
Journal of Business, Finance and Accounting (Autumn 1982), pp.313-
328 。
Kross W. and D.A. Shroeder. "An Empirical Investigation of the Effect
of Quarterly Earnings Announcement Timing on Stock Returns."
Journal of Accounting Research (Spring 1984), pp.153-176 。
Niederhoffer, V., and P. Regan, "Earnings Changes, Analysts` Forecasts and
Stock Prices," Financial Analysts Journal (1972), pp.65-71 。
Patell, J.M. and M.A. Wolfson. "Good News, Bad news and the Intraday
Timing of Corporate Disclosures." Journal of Accounting Review 57
(July 1982), pp.509-527 。
Penman, S.H. "The Distributioon of Earnings news over time and seasonalities
in aggregate Stock returns." Journal of Financial Economics 18
(1987) , pp.199-228 。
Strong N. "Modelling Abnormal Returns:A Review Article", Journal of
Business Finance and Accounting (June 1992), pp.533-553 。
Trueman, B. "Theories of Earnings-annoucement Timing." Journal of
Accounting and Economics 13 (1990), pp.285-301 。
Whittred, G.P. "The Timliness of the Australian Annual Report: 1972-77."
Journal of Accounting Research (Autumn 1980a), pp.623-628 。
__ . "Audit Qualification and the Timeliness of Corporte Annual Reports."
The Accounting Review (October 1980b), pp.563-577 。		zh_TW