年度报告及时性的经验研究评述和未来研究

上市公司年度报告的及时性是会计信息质量的重要制约条件,更为监管部门和投资者所关注。在投资者权益保护成为市场主题的趋势下,如何更为细致地对相关的经验研究加以归纳和分析,理清内在的研究脉络,便成为当务之急。本文在评述年度报告及时性的经验研究的同时,在时点界定、计量方法和框架安排等方面提出了相应的改进,为未来研究和监管政策的出台提供了有益的参考。

The Empirical Studies on Timeliness of Annual Report: An Review and Outlook

Timeliness is an important constraint of accounting information quality system in annual reporting, especially for decision-making of regulators and investors. Currently, how to summarize and analysize these empirical studies while investors' protection is the mainstream become urgent. On the basis of our reviews, this paper made some improvement in definition, measurement and framework, etc., our work will be helpful for related studies and regulation in the future.