本文選題：上市公司　切入點：年報披露　出處：《華南理工大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：上市公司年度報告作為企業(yè)傳遞信息的重要途徑之一，是投資者作決策的主要依據(jù)，其及時性受到了監(jiān)管部門和研究學(xué)者的關(guān)注。及時性作為會計信息質(zhì)量特征體系的重要質(zhì)量標(biāo)準(zhǔn)，一直是會計領(lǐng)域研究的重要范疇。本文從多方面考察研究上市公司年報披露及時性的影響因素。本文的研究分為兩個部分，一是理論分析部分，主要分析了會計信息披露及時性的基礎(chǔ)理論，介紹了及時性的研究背景，研究意義，及時性的概念及分類，并論述了年報信息及時披露的重要性。二是實證部分，本文選取消息類型，審計意見類型，公司治理結(jié)構(gòu)作為主要研究因素，并加入控制變量，先利用生存分析中的Kaplan-Meier過程，對我國2008-2010年所有上市公司在每一年中年報披露的總體分布進行直觀的研究，從生成的生存曲線中初步研究年報披露的特征及可能的影響因素；然后采用生存模型中COX比例風(fēng)險模型，研究具體因素的影響概率。文章發(fā)現(xiàn)公司是否虧損、審計意見類型、第一大股東持股比例、是否發(fā)行B股、公司經(jīng)營壓力和總資產(chǎn)規(guī)模對年報披露及時性有顯著影響，而其中審計意見類型是最顯著的變量。虧損、被出具“非標(biāo)”、流通股占比較大、發(fā)行B股、被ST的公司傾向于延遲披露年報，，但是這種影響結(jié)果也會因為每年經(jīng)濟環(huán)境等因素發(fā)生變化。最后根據(jù)研究結(jié)論，提出相應(yīng)的縮短年報披露時間、增強年報披露及時性的政策建議。
[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.

【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F832.51;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 任潔;上市公司年報披露及時性影響因素研究[D];安徽大學(xué);2013年

本文編號：1556954