The Effect of the Financial Reporting Lag on the Timeliness of Earnings
碩士 === 輔仁大學 === 會計學系碩士班 === 97 === The purpose of this study is aimed at exploring the effect of the financial lag on the timeliness of accounting earnings. The sample consists of 7,054 listed firm/ year observations from 1998 to 2007. Furthermore, by referring to Basu (1997), this research uses ann...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/69064204395132210457 |