上市公司年报披露及时性问题研究

发布时间：2018-03-02 14:44

本文选题：上市公司　切入点：年报披露　出处：《华南理工大学》2012年硕士论文　论文类型：学位论文

【摘要】：上市公司年度报告作为企业传递信息的重要途径之一，是投资者作决策的主要依据，其及时性受到了监管部门和研究学者的关注。及时性作为会计信息质量特征体系的重要质量标准，一直是会计领域研究的重要范畴。本文从多方面考察研究上市公司年报披露及时性的影响因素。本文的研究分为两个部分，一是理论分析部分，主要分析了会计信息披露及时性的基础理论，介绍了及时性的研究背景，研究意义，及时性的概念及分类，并论述了年报信息及时披露的重要性。二是实证部分，本文选取消息类型，审计意见类型，公司治理结构作为主要研究因素，并加入控制变量，先利用生存分析中的Kaplan-Meier过程，对我国2008-2010年所有上市公司在每一年中年报披露的总体分布进行直观的研究，从生成的生存曲线中初步研究年报披露的特征及可能的影响因素；然后采用生存模型中COX比例风险模型，研究具体因素的影响概率。文章发现公司是否亏损、审计意见类型、第一大股东持股比例、是否发行B股、公司经营压力和总资产规模对年报披露及时性有显著影响，而其中审计意见类型是最显著的变量。亏损、被出具“非标”、流通股占比较大、发行B股、被ST的公司倾向于延迟披露年报，，但是这种影响结果也会因为每年经济环境等因素发生变化。最后根据研究结论，提出相应的缩短年报披露时间、增强年报披露及时性的政策建议。
[Abstract]:One of the important ways of the annual report of listed company as the business information, is the main basis for investors to make decisions, the timeliness by the regulatory authorities and scholars. Timeliness as an important quality character of accounting information system, has been an important area of research in the field of accounting. This paper from the aspects of the influence factors of timeliness of annual report study on the disclosure of listed companies. This paper is divided into two parts, the first part is theory analysis, mainly analyzes the basic theory of timeliness of accounting information disclosure, the timeliness of the research background, research significance, timeliness of the concept and classification, and discusses the importance of timely disclosure of the annual report information. Two this paper is the empirical part. Select the message type, the type of audit opinion, the corporate governance structure as the main factors, and adding control variables, using survival analysis Kaplan-Meier, 2008-2010 years of China's listed companies are all intuitive research in the overall distribution of each year the annual disclosure, from the survival curves generated in the preliminary research on the characteristics of the disclosure of the annual report and the possible influencing factors; then using COX proportional risk model survival model, influence of specific factors. The probability of that whether the company losses, the audit opinion type, the proportion of the first shareholder, whether the issue of B shares, the company operating pressure and the total asset size has a significant impact on the timeliness of annual report disclosure, and the audit opinion type is the most significant variable. Losses were issued non-standard, a larger proportion of tradable shares, B shares are. ST companies tend to delay the disclosure of the annual report, but this effect will result because of the annual economic and environmental factors change. Finally, according to the research conclusion, put forward to shorten the corresponding annual report Disclosure of time to enhance the annual report of the annual report of policy recommendations.

【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F832.51;F224

【引证文献】