预约披露、信号显示与审计意见

本文主要探寻年报预约披露日期所隐藏的信息内涵。研究发现，本年年报披露晚、上年年报披露晚、本年年报预约披露晚、本年年报披露比上年年报披露或比本年年报预约披露晚（年报披露迟滞时间长）的上市公司年报被出具非标准审计意见的可能性大。这意味着上市公司年报的预约披露时间以及执行情况有助于对年报的审计意见类型的判断。对市场和投资者而言，年报预约披露制度是一个很好的信号显示机制。

Scheduled Disclosure, Signaling and Audit Opinions

This paper first explores the underlying and valuable information existing in annual reports scheduled disclosure and finds that ceteris paribus, the frequency of receiving modified audit opinions is positively associated with annual reports disclosure date of this year and last year, annual reports scheduled disclosure date, annual reports disclosure delay. These results show that annual reports scheduled disclosure institution is an effective signaling mechanism to the market and investors because annual reports scheduled disclosure date and its execution can help more effectively estimate types of audit opinions of annual reports.