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Title:	會計年度報告公告之時間性研究
Authors:	陳克豪 CHEN, KE HAO
Contributors:	宋定懿康榮寶 SONG, DING YI KANG, RONG BAO 陳克豪 CHEN, KE HAO
Keywords:	會計好消息壞消息時間性會計
Date:	1993 1992
Issue Date:	2016-05-02 15:15:22 (UTC+8)
Abstract:	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
Reference:	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 (1991) Unpublished working paper 。 Chambers, A.E. and S.H. Penman.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 。
Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002004327
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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