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审计意见对年报披露及时性的影响

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摘要 本文基于沪市A股上市公司2008-2012年年报的相关信息,采用四种年报披露及时行的测量方法、构建了三个模型、从绝对及时性和相对及时性两个角度,全方面研究了审计意见及其不同类型对上市公司年报披露及时性的影响。结果发现被出具标准审计意见的公司年报披露及时性较好,反之较差:审计意见越严重,年报披露及时性越差,但在不同的及时性测量方法及模型下这种关系并不完全显著,得到的结果有一定差异。
出处 《商情》 2013年第43期4-7,共4页
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参考文献11

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