Title Page
Contents
ABSTRACT 8
I. Introduction 10
II. The Research Background and Hypothesis Development 13
1. Research Background 13
1-a. Unfaithful Disclosure 13
1-b. Corrections on Annual Report 15
1-c. Internal Specialists of Accounting Practice and Disclosure 15
2. Hypothesis Development 17
III. Sample Selection and Research Method 19
1. Sample Selection 19
2. Research Model 21
IV. Empirical Result 23
1. Descriptive Statistics 23
2. Testing Hypothesis 1 24
3. Testing Hypothesis H1a 25
3-a. Further Analysis of H1a. 26
4. Testing Hypothesis H1b 27
5. Testing Hypothesis 2 28
6. Testing Hypothesis 2a 29
7. Testing Hypoteheis 2b 30
V. Conclusion and Limitations 30
References 33
〈Table 1〉 Distribution of Internal Specialist of Accounting Practice and Disclosure 21
〈Table 2〉 Distribution of regular disclosure manpower 21
〈Table 3〉 Descriptive Statistics 24
〈Table 4〉 UD=B0+B1(SPE)+B2(SIZE)+B3(LEV)+B4(MB)+B5(Auditor) 25
〈Table 5〉 UD=B0+B1(manpower)+B2(SIZE)+B3(LEV)+B4(MB)+B5(Auditor) 26
〈Table 6〉 UD=B0+B1(manpower)+B2(SIZE)+B3(LEV)+B4(MB)+B5(Auditor) 27
〈Table 7〉 UD=B0+B1(CPA)+B2(SIZE)+B3(LEV)+B4(MB)+B5(Auditor) 28
〈Table 8〉 COR=B0+B1(SPE)+B2(SIZE)+B3(LEV)+B4(MB)+B5(Auditor) 28
〈Table 9〉 COR=B0+B1(SIZE)+B2(LEV)+B3(MB)+B4(Auditor)+B5(manpower) 29
〈Table 10〉 COR=B0+B1(SIZE)+B2(LEV)+B3(MB)+B4(Auditor)+B5(CPA) 30