摘要
研究发现,预约披露制度强化了信息公告的及时性,上市公司年度报告预约披露日期与事后公司的实际会计业绩间存在显著之关联性。盈余消息是上市公司变更行为的关键因素;变更预约延迟披露的公司往往是有坏消息的公司,并且盈余下滑程度愈高,公司延迟披露的时间愈长。
To protect interests of investing public, a series of steps were taken to increase markettransparency including introduction of corporate disclosure booking system. Starting from 2002, public companies have been required to book dates for disclosing annual reports, and currently this system applies to semi-annual and quarterly reports. This paper is a statistical analysis of implementation of this system in 2002 in an attempt to find the correlation between the actual disclosure date and corporate earnings.
出处
《证券市场导报》
北大核心
2004年第2期4-11,共8页
Securities Market Herald
