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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89187


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    题名: 會計年度報告公告之時間性研究
    作者: 陳克豪
    CHEN, KE HAO
    贡献者: 宋定懿
    康榮寶
    SONG, DING YI
    KANG, RONG BAO
    陳克豪
    CHEN, KE HAO
    关键词: 會計
    好消息
    壞消息
    時間性
    會計
    日期: 1993
    1992
    上传时间: 2016-05-02 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 (1991) Unpublished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
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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