审计意见和未预期盈余对于上市公司年报公布时间的影响

发布时间：2018-05-27 17:19

本文选题：审计意见 + 未预期盈余　；参考：《吉林大学》2006年硕士论文

【摘要】： 本文使用1997年-2004年的数据,在控制股利政策、公司规模、是否是PT、ST公司、财务困境、行业、年度的情况下,研究了审计意见和未预期盈余对于我国上市公司年报公布时间的影响,同时考虑了我国特殊的制度背景。本文研究发现在审计意见相同的情况下,有负的未预期盈余的公司比有正的未预期盈余的公司公布年报的时间要晚;而在未预期盈余的性质相同的情况下,没有得到标准审计报告的公司比得到标准审计报告的公司公布年报的时间要晚;而且不仅未预期盈余的方向会影响公司公布年报的时间,未预期盈余的大小也会影响公司公布年报的时间;未预期盈余和审计意见的类型存在相关关系;公司的股权性质也会影响公司公布年报的时间。
[Abstract]:This paper uses data from 1997 to 2004 to control dividend policy, company size, whether it is PTST, financial distress, industry, annual situation, This paper studies the impact of audit opinions and unexpected earnings on the reporting time of annual reports of listed companies in China, and considers the special institutional background of our country. In this paper, we find that the companies with negative unanticipated earnings are later to publish their annual reports than those with positive unanticipated earnings under the same audit opinion, and when the nature of the unanticipated earnings is the same, Companies that did not receive standard audit reports were later than those that received standard audit reports, and not only did they not anticipate that the direction of earnings would affect the timing of the publication of their annual reports, The size of unanticipated earnings will also affect the time when the company publishes its annual report; there is a correlation between the type of unanticipated earnings and the type of audit opinion; the equity nature of the company will also affect the timing of the publication of the annual report.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4;F276.6

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