| 基于信息质量理论的财务报告及时性研究 |
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| 引用本文： | 王建玲,张天西. 基于信息质量理论的财务报告及时性研究[J]. 当代经济科学, 2005, 27(5): 81-88 |
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| 作者姓名： | 王建玲 张天西 |
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| 作者单位： | 1. 西安交通大学,管理学院,陕西,西安,710049
2. 上海交通大学,安泰管理学院,上海,200052 |
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| 基金项目： | 国家自然科学基金，高等学校博士学科点专项科研项目 |
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| 摘 要： | 信息的及时性与证券市场的公平密切相关.本文使用报告时滞作为及时性的替代变量,首先运用会计信息质量理论构建了分析报告时滞的理论框架-适量时滞与余量时滞,并在此基础上,对1993-2002年间披露的7093份中国上市公司年报的及时性进行了经验检验,最后就如何提高我国上市公司年报及时性提出了相应的政策建议.
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| 关 键 词： | 信息质量理论 年报时滞 年报披露限定期 |
| 文章编号： | 1002-2848-2005（05）-0081-08 |
| 收稿时间： | 2005-03-20 |
| 修稿时间： | 2005-03-20 |
A Study on the Timeliness of Financial Reporting Lag Based on Information Quality Theory |
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| WANG Jian-ling,ZHANG Tian-xi. A Study on the Timeliness of Financial Reporting Lag Based on Information Quality Theory[J]. Modern Economic Science, 2005, 27(5): 81-88 |
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| Authors: | WANG Jian-ling ZHANG Tian-xi |
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| Abstract: | Close relationship exists between information timeliness and securities market fairness. This paper uses the reporting lag as the substitute for annual reports timeliness and explores a theoretical framework to analyze the reporting lag in terms of accounting information quality theory. That is, the reporting lag consists of appropriate lag and residual lag. Based on 7093 annual reports released by Chinese listed A-share firms during fiscal years 1993-2002, this paper empirically examines the timeliness of Chinese listed firms. Finally, suggestions are given to effectively improve annual report quality for Chinese listed firms. |
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| Keywords: | Information quality theory Reporting lag Timeliness Reliability Filing deadline of annual reporting |
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