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題名:The Clustering of Shareholders' Meeting Dates in Taiwanese Stock Markets
書刊名:兩岸金融季刊
作者:劉任昌 引用關係葉馬可 引用關係林雙福
作者(外文):Liu, Jen-changYeats, MarkLam, Tony
出版日期:2015
卷期:3:3
頁次:頁113-152
主題關鍵詞:董事會股東會日期叢聚週末效應Directors' meetingShareholders' meetingDate clusteringWeekend effect
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
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  • 共同引用共同引用:0
  • 點閱點閱:18
本文探討對2011-2014 年中國大陸四年的899 份銀行年報進行資訊披露統計,關注年報不同組成部分的表現,掌握不同類型、不同地區銀行年報資訊披露率及披露資訊品質水準的差異。銀行年報披露率方面,城商行、農商行披露數量逐年增多,且城商行年報披露率與地區GDP正相關;披露資訊品質水準方面,上市銀行的披露品質顯著高於其他銀行,不同地區的城商行中,華中、華南領先,西北墊底,各類型銀行年報三個組成部分的表現差異大。
This paper analyzes information disclosure of 899 China mainland bank annual reports within 2011-2014, briefly including disclosure rate and quality of different components, types, regions. More and more city commercial banks disclosed annual reports from 2011 to 2014, rural commercial banks also so. We find positive correlation between disclosure rate of city commercial bank and region GDP. There is a great gap among three components of various bank types. Disclosure quality of listed banks is higher than others. Comparing different regions, central and southern China is better, northwest is the last one.
期刊論文
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2.Basher, Syed A.、Sadorsky, Perry(2006)。Day-of-the-week effects in emerging stock markets。Applied Economics Letters,13(10),621-628。  new window
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4.Fan, H. S.、Chen, C. L.、Lee, S. H.、Hsieh, Y. M.(2008)。The influence of aggregate audit adjustments on the financial Reports lag。Fu Jen Management Review,15(1),73-104。  new window
5.Fan, H. S.、Lin, Y. T,、Chen, C. L.(2013)。Taiwan SFAS No. 35 and timeliness of financial reporting。NTU Management Review,23(2),97-132。  new window
6.Hung, P. H.、Teng, W. F.(2013)。Price clustering and trade-size clustering in Taiwan Stock Market。Review of Securities and Futures Markets,25(1),67-114。  new window
7.Ikenberry, David L.、Weston, James P.(2008)。Clustering in U.S. stock prices after decimalization。European Financial Management,14,30-54。  new window
8.Leary, Mark T.、Roberts, Michael R.(2014)。Do peer firms affect corporate financial policy?。Journal of Finance,69(1),139-178。  new window
9.Lin, Y. C.、Huang, S. Y.、Sin, Y. C.、Shih, C. C.(2007)。Determinants of the timeliness of corporate semi-annual reports。Journal of Contemporary Accounting,8(1),85-112。  new window
10.Liu, J. C.、Tseng, Y. L.、Lu, M. H.(2015)。A Study on Delay and Default on Paying Cash Dividends by Taiwanese Firms。Taiwan Academy of Management Journal,15(1),41-76。  new window
11.Tversky, A.、Kahneman, D.(1974)。Judgement under uncertainty: Horizon and biases。Science,185(4127),1124-1131。  new window
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14.Brown, Philip、Chua, Angeline、Mitchell, Jason(2002)。The influence of cultural factors on price clustering: Evidence from Asia-Pacific stock markets。Pacific-Basin Finance Journal,10,307-332。  new window
15.Massa, M.、Rehman, Z.、Vermaelen, T.(2007)。Mimicking Repurchases。Journal of Financial Economics,84(3),624-666。  new window
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其他
1.China Post(20070508)。TSMC passes resolution on dividends,http://www.chinapost.com.tw/business/asia/2007/05/08/109115/TSMC-passes.htm。  new window
圖書論文
1.Schwert, G. W.(2003)。Anomalies and market efficiency。Handbook of the Economics of Finance。North Holland:Elsevier。  new window
2.Allen, F.、Michaely, R.(2003)。Chapter 7 Payout Policy。Handbook of the Economics of Finance。North Holland:Elsevier。  new window
 
 
 
 
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