This study is to investigate the determinants of semi-annual report time lag using 2110 samples drawn from the listed companies from 2001 to 2004.
This study is to investigate the determinants of semi-annual report time lag using 2110 samples drawn from the listed companies from 2001 to 2004.
研究结果显示，申报时问落差在2001年至2002年间有逐年减少的趋势，然至2003年时则又发生明显增加之情形。