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政大典藏 > College of Commerce > Department of Accounting > Periodical Articles > Item 140.119/64480

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64480

Title:	Voluntary reporting incentives and reporting quality - Evidence from a reporting regime change for private firms in Taiwan
Authors:	Chi, Wuchun;Dhaliwal, Dan;Li, Oliver Zhen;Lin, Tzong-Huei 戚務君
Contributors:	會計系
Date:	2013.10
Issue Date:	2014-03-06 16:29:15 (UTC+8)
Abstract:	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 This requirement was rescinded in 2001 and private firms since have had discretion over public financial reporting.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.
Relation:	Contemporary Accounting Research, 30(4), 1462-1489
Data Type:	article
DOI link:	http://dx.doi.org/10.1111/1911-3846.12003
DOI:	10.1111/1911-3846.12003
Appears in Collections:	[Department of Accounting] Periodical Articles

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