未预期盈余、审计意见与年报披露及时性——来自上海证券交易所上市公司年报的证据  

Unexpected Earnings,Audit Report,and Timeliness of Annual Financial Reports——Evidence from the Annual Financial Reports of Listed Companies of Shanghai Stock Market

作　　者：蒋义宏[1] 湛瑞锋[1] 

机构地区：[1]上海财经大学会计学院,上海200433

出　　处：《上海立信会计学院学报》2008年第1期46-57,共12页Journal of Shanghai Lixin University of Commerce

基　　金：教育部人文社会科学研究项目(05JA790050);上海市哲学社会科学规划课题(2006BJB012);上海财经大学会计与财务研究院的资助

摘　　要：以2001-2004年度所有沪市上市公司为样本,实证检验了未预期盈余、审计报告类型、公司业绩等多个因素对上市公司年报披露绝对及时性和相对及时性的影响。研究结果发现,未预期盈余为正的年报、被出具标准审计意见的年报以及业绩好的年报披露较早;反之亦然;当年会计师事务所变更的公司和亏损公司年报披露较晚。在变更年报预约披露日期的公司中,未预期盈余为正的公司、被出具标准审计意见的公司以及业绩好的公司通常提前披露年报;反之亦然。Collecting all listed companies of Shanghai stock market from 2001 to 2004 as the sampies, this paper makes the positive analysis on the relationship between the unexpected earnings, audit report, the performance of the companies etc and the absolute timeliness and the relative timeliness of the annual financial reports. The findings show that, the annual financial reports with positive unexpected earnings, standard unqualified audit report and good performance are usually disclosed earlier. On the contrary, the annual financial reports with negative unexpected earnings, non-standard unqualified audit report and bad performance are usually disclosed later. The listed companies that switch the CPAs during the fiscal year and that suffer from loss tend to disclose the annual financial reports later. Among the listed companies that modify the scheduled disclosure date, the annual financial reports with positive unexpected earnings, standard unqualified audit report and good performance are inclined to be ahead of schedule. On the contrary, the annual financial reports with negative unexpected earnings, non-standard unqualified audit report and bad performance are inclined to be behind schedule.

关 键 词：年报披露 绝对及时 相对及时 未预期盈余 审计报告类型 

分 类 号：F830.91[经济管理—金融学]