1. NCCU Academic Hub
  2. 學術產出
  3. College of Commerce
  4. Periodical Articles
  5. Item

學術產出-Periodical Articles

Article View/Open

Publication Export

Google ScholarTM

政大圖書館

Citation Infomation

題名 Voluntary reporting incentives and reporting quality - Evidence from a reporting regime change for private firms in Taiwan
作者 Chi, Wuchun ; Dhaliwal, Dan ; Li, Oliver Zhen ; Lin, Tzong-Huei
戚務君
貢獻者 會計系
日期 2013.10
上傳時間 6-Mar-2014 16:29:15 (UTC+8)
摘要 This paper examines the effect of voluntary financial reporting on firms` reporting quality using a reporting regime change in Taiwan. Before 2001, Taiwan`s Company Act imposed a mandatory public reporting requirement of filing audited financial statements on private firms with contributed capital exceeding a certain threshold. This requirement was rescinded in 2001 and private firms since have had discretion over public financial reporting. We divide private firms retroactively into two groups: voluntary reporting firms, those continuing the practice of filing financial statements after the regime change; and nonvoluntary reporting firms, those discontinuing the reporting practice after the regime change. We find that financial reporting quality is higher for voluntary reporting firms than for nonvoluntary reporting firms and that this quality difference translates into a lower cost of debt for voluntary reporting firms. Our results support the view that reporting incentives play an important role in determining reporting quality.
關聯 Contemporary Accounting Research, 30(4), 1462-1489
資料類型 article
DOI http://dx.doi.org/10.1111/1911-3846.12003
dc.contributor 會計系en_US
dc.creator (作者) Chi, Wuchun ; Dhaliwal, Dan ; Li, Oliver Zhen ; Lin, Tzong-Hueien_US
dc.creator (作者) 戚務君zh_TW
dc.date (日期) 2013.10en_US
dc.date.accessioned 6-Mar-2014 16:29:15 (UTC+8)-
dc.date.available 6-Mar-2014 16:29:15 (UTC+8)-
dc.date.issued (上傳時間) 6-Mar-2014 16:29:15 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/64480-
dc.description.abstract (摘要) This paper examines the effect of voluntary financial reporting on firms` reporting quality using a reporting regime change in Taiwan. Before 2001, Taiwan`s Company Act imposed a mandatory public reporting requirement of filing audited financial statements on private firms with contributed capital exceeding a certain threshold. This requirement was rescinded in 2001 and private firms since have had discretion over public financial reporting. We divide private firms retroactively into two groups: voluntary reporting firms, those continuing the practice of filing financial statements after the regime change; and nonvoluntary reporting firms, those discontinuing the reporting practice after the regime change. We find that financial reporting quality is higher for voluntary reporting firms than for nonvoluntary reporting firms and that this quality difference translates into a lower cost of debt for voluntary reporting firms. Our results support the view that reporting incentives play an important role in determining reporting quality.en_US
dc.format.extent 195501 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.relation (關聯) Contemporary Accounting Research, 30(4), 1462-1489en_US
dc.title (題名) Voluntary reporting incentives and reporting quality - Evidence from a reporting regime change for private firms in Taiwanen_US
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1111/1911-3846.12003en_US
dc.doi.uri (DOI) http://dx.doi.org/10.1111/1911-3846.12003en_US