Here it is with calls to the Win32 API. I don't know if this is any more accurate, but it worked fine on my system.

#!/usr/bin/perl -w

use strict;
use Win32::API;
use Win32API::File (qw/:ALL/);

my $filename = "file.txt";
my $GetFileTime = new Win32::API("kernel32", "GetFileTime", ['N', 'P',
+ 'P', 'P' ], 'I');

my $hFile= CreateFile( $filename,  GENERIC_READ(), FILE_SHARE_READ(), 
                        [], OPEN_EXISTING() , 0, []) or  die "Can't re
+ad file $filename";



my %filetime =( create=>undef,access=>undef,write=>undef );

for (keys %filetime) {    
    $filetime{$_} = pack("LL", 0, 0); 
}


$GetFileTime->Call($hFile,$filetime{'create'},$filetime{'access'},$fil
+etime{'write'});


for  (keys %filetime) {
        my $filetimepointer = $filetime{$_};
        my $systemtime = pack("SSSSSSSS",0,0,0,0,0,0,0,0);
        my $FileToSystem = new Win32::API("kernel32", "FileTimeToSyste
+mTime", ['P','P'] , 'I');
        $FileToSystem->Call($filetimepointer,$systemtime);
        my($year,$month,$weekday,$day,$hour,$minute,$second,$msecond) 
+= unpack("SSSSSSSS",$systemtime);
        printf ("$_ time:\t %d/%02d/%02d %02d:%02d:%02d", $month, $day
+, $year ,$hour,$minute,$second);
        print "\n";
}
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