| 超期披露年报公司特征及超期披露动因研究：1998--2007 |
| |
| 引用本文： | 刘建勇,朱学义. 超期披露年报公司特征及超期披露动因研究：1998--2007[J]. 兰州商学院学报, 2009, 25(3): 65-69 |
| |
| 作者姓名： | 刘建勇 朱学义 |
| |
| 作者单位： | 中国矿业大学,管理学院,江苏,徐州,221116 |
| |
| 基金项目： | 国家社会科学基金，江苏省高校哲学科学基金，中国矿业大学青年科研基金 |
| |
| 摘 要： | 本文以1998--2007年我国超期披露年报上市公司为样本，并分年度、行业、公司规模选取如期披露年报上市公司作为对照样本，考察超期披露年报上市公司特征及超期披露动因，研究发现：（1）审计意见类型、未预期盈余、当年是否发生亏损、会计业绩指标的高低是影响上市公司超期披露年报的重要因素。（2）与如期披露年报的公司相比，超期披露年报的公司传递的往往是“坏消息”，出现下列情形的可能性更大：被出具非标准无保留意见、会计业绩指标较差、未预期盈余方向为负、当年发生亏损。
|
| 关 键 词： | 超期披露年报 公司特征 超期披露动因 |
Study on Characteristics of Listed Firms of Postponing Report Annals and Reasons of Postponing Report:1998-2007 |
| |
| LIU Jian-yong,ZHU Xue-yi. Study on Characteristics of Listed Firms of Postponing Report Annals and Reasons of Postponing Report:1998-2007[J]. Journal of Lanzhou Commercial College, 2009, 25(3): 65-69 |
| |
| Authors: | LIU Jian-yong ZHU Xue-yi |
| |
| Affiliation: | LIU Jian - yong , ZHU Xue - yi (School of Management, China University of Mining and Technology, Xuzhou 221116, China) |
| |
| Abstract: | The author chooses the listed firms of postponing report annals from 1998 to 2007 as research sample, and takes companies for comparison from their characteristics based on time, industry and corporate size. Studies reveal that audit opinion, unexpected earnings, profit or loss and corporate performance have effect on timeliness of information disclosure. Companies of postponing report annals tend to have modified audit opinions, unsatisfactory earnings, subtractive unexpected earnings and loss. |
| |
| Keywords: | postponing report annals characteristics of firms reasons of postponing report annals |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
