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上市公司披露的年度报告是投资者的重要投资依据,年报披露时间直接影响到披露信息的及时性。本文以2008年全部A股1599家上市公司年报披露时滞为研究对象,研究ST与非ST对上市公司年报披露及时性的影响,研究结果表明相对于非ST公司而言,ST公司年报披露时滞较长,年报披露及时性差。这对于维护年报信息披露的及时性,在政策上适当缩短会计年报披露期限具有重大的意义。
The annual report disclosed by listed companies is an important investment basis for investors. The disclosure time of annual reports has a direct impact on the timeliness of disclosure of information. In this paper, all the A-share 1599 listed companies in 2008 annual report disclosure lag for the study to study ST and non-ST listed companies on the timely disclosure of the impact of timeliness, the results show that relative to non-ST companies, ST company annual report disclosure Lag long, poor disclosure of annual reports. This is of great significance in maintaining the timely disclosure of annual report information and properly shortening the disclosure period of the annual report in the policy.