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題名：財務會計準則第35號公報與財務報表公佈時效性
書刊名：臺大管理論叢
作者：范宏書 引用關係／林彥廷 引用關係／陳慶隆 引用關係
作者(外文)：Fan, Hung-shu／Lin, Yan-ting／Chen, Ching-lung
出版日期：2013
卷期：23:2
頁次：頁97-131
主題關鍵詞：第35號公報；財務報表時效性；固定效果非平衡追蹤資料迴歸分析；SFAS No.35；Financial reporting timeliness；Unbalanced panel data regression analysis
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  • 被引用次數被引用次數:期刊(3) 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:54
  • 點閱點閱:100
本研究以我國之財務會計準則第35 號公報為對象，探討該公報實施後對財務報表公佈時效性的影響。文獻指出管理當局有動機為延緩資產減損之負面影響而與會計師進行協商，且若企業認列資產減損存在盈餘管理動機，預期會計師為減少其審計風險，亦會與公司針對資產減損進行協商，本研究預期此協商程序將延遲財務報表公佈。本研究實證結果顯示有認列資產減損損失的公司，相對於未認列資產減損損失的公司，會較晚公佈其財務報表，且認列減損損失金額越高的公司，其延遲公佈財務報表的時間越長。此時間落差可能擴大投資者之間資訊不對稱的程度，為新財務準則實施的潛在負面經濟效果，可提供證券主管機關評估與留意新財務會計準則公報公佈實施之可能影響。
This study aims to investigate the impact of SFAS No.35, which regulates the accounting for the impairment of assets, on financial report lags. Prior studies document that the recognitions of asset impairments would drive stock prices down. In addition, managers might recognize the asset impairments to manipulate earnings, and earnings management would increase audit risk. To reduce this negative influence on stock prices for listed firms and audit risk for auditors, they have motivations to negotiate over the recognition of asset impairments, which, in turn, delays declaring the financial statements. Based on the unbalanced panel data-fixed effect models, the empirical results of this study support the hypothesis that financial report lags increase because of the recognition of an asset impairment, and the larger amount of the asset impairment causes the longer financial report lag. These results provide some evidence to understand the possible economic effect of SFAS No.35 on financial reporting timeliness.
期刊論文
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5.Henderson, B. Charlene、Kaplan, Steven E.(2000)。An examination of audit report lag for banks: A panel data approach。Auditing: A Journal of Practice and Theory，19(2)，159-174。  new window
6.廖秀梅、廖益興(20021100)。會計師更換時機對年報揭露時效及資本市場之影響。當代會計，3(2)，211-229。new window  延伸查詢new window
7.Ashton, R. H.、Willingham, J. J.、Elliott, R. K.(1987)。An empirical analysis of audit delay。Journal of Accounting Research，25(2)，275-292。  new window
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12.Schwartz, K. B.、Soo, Billy S.(1996)。The Association Between Auditor Changes and Reporting Lags。Contemporary Accounting Research，13(1)，353-370。  new window
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16.顏信輝、曹嘉玲(20090900)。資產減損與裁決性應計項目之關聯性。臺大管理論叢，19(S2)，165-193。new window  延伸查詢new window
17.Chen, C. J. P.、Chen, S.、Su, X.、Wang, Y.(2004)。Incentives for and consequences of initial voluntary asset write-downs in the emerging Chinese market。Journal of International Accounting Research，3(1)，43-61。  new window
18.Riedl, Edward J.(2004)。An examination of long-lived asset impairments。The Accounting Review，79(3)，823-852。  new window
19.謝宛庭、吳清在(20051000)。Determinants and Market Reaction of Assets Impairment in Taiwan。中華會計學刊，6(1)，59-95。new window  延伸查詢new window
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22.Givoly, D.、Palmon, D.(1982)。Timeliness of Annual Earnings Announcements: Some Empirical Evidence。Accounting Review，57(3)，486-508。  new window
23.范宏書、陳慶隆(20070500)。會計師異動、存在最終家族控制股東與財務報表公佈時效性之探討。當代會計，8(1)，1-33。new window  延伸查詢new window
24.Bowen, R. M.、Johnson, M. F.、Shevlin, T.、Shores, D.(1992)。Determinants of the timing of quarterly earnings announcements。Journal of Accounting, Auditing and Finance，7(4)，395-422。  new window
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28.Fan, Hung-shu、Chen, Ching-lung(20090200)。The Effect of Voluntary Early SFAS No.35 Adoption on the Relative Value-Relevance of Equity Book Value and Earnings in Taiwan。管理學報，26(1)，51-77。new window  new window
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30.Kross, William、Schroeder, Douglas A.(1984)。An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns。Journal of Accounting Research，22(1)，153-176。  new window
31.Basu, Sudipta(1997)。The conservatism principle and the asymmetric timeliness of earnings。Journal of Accounting and Economics，24(1)，3-37。  new window
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33.Bamber, E. M.、Bamber, L. S.、Schoderbek, M. P.(1993)。Audit Structure and Other Determinants of Audit Report Lag: An Empirical Analysis。Auditing: A Journal of Practice & Theory，12(1)，1-23。  new window
34.Knechel, W. R.、Payne, J. L.(2001)。Additional Evidence on Audit Report Lag。Auditing: A Journal of Practice & Theory，20(1)，137-146。  new window
35.Zmijewski, Mark E.(1984)。Methodological Issues Related to the Estimation of Financial Distress Prediction Models。Journal of Accounting Research，22(Supplement)，59-82。  new window
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研究報告
1.Lee, Chi-Wen Jevons、Yue, Heng(2004)。Timeliness and earnings quality。  new window
學位論文
1.Comprix, J. J.(2000)。Write-offs and Restructuring Charges: Evidence from SFAS no.121 and EITF 94-3 Mandatory Disclosures(博士論文)。University of Illinois at Urbana-Champaign。  new window
2.許林舜(1994)。財報資訊發佈攸關期間之決定因素：含 Duration model 之應用(碩士論文)。國立台灣大學。  延伸查詢new window
3.林郁蕙(1993)。我國上市公司年度財務報表期末查核期間之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
4.賴美慧(1994)。台灣股票上市公司決算日至查核報告日時間落差(查核報告時間落差)之研究(碩士論文)。東吳大學。  延伸查詢new window
圖書
1.Beaver, W. H.(2002)。Financial reporting: An accounting revolution。Taipei, TW：Pearson Education。  new window
2.Greene, William. H.(1993)。Econometric Analysis。N.Y.：Prentice Hall, Inc.。  new window
3.Hsiao, Cheng(1986)。Analysis of Panel Data。Cambridge University Press。  new window
單篇論文
1.Chaney, P. K.，Hogan, C. E.，Jeter, D. C.(2000)。The information content of restructuring charges: A contextual analysis，Vanderbilt University。  new window
 
 
 
 
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