诚信、亏损与年报披露的及时性  

Integrity,Loss,and Timeliness of Annual Reports

作　　者：雷宇[1] 

机构地区：[1]广东财经大学会计学院,广东广州510320

出　　处：《财贸研究》2014年第5期130-137,共8页Finance and Trade Research

基　　金：国家社会科学基金青年项目"声誉机制的信任基础研究"(13CGL053);教育部人文社会科学研究青年基金项目"声誉机制;会计信息质量与投资者保护研究"(11YJC790076);广东省高等学校优秀青年教师培养计划"声誉机制;公众基础与诚信建设研究"(Yq2013083)

摘　　要：利用我国上市公司2001—2012年的数据,研究诚信度水平对亏损公司年报披露及时性的影响。结果发现,亏损公司比盈利公司的年报披露更加不及时;诚信度较高的亏损公司比诚信度较低的亏损公司年报披露更加及时。这表明,真正具备诚信道德的公司不会因为年报中消息的好坏而选择自利的披露时间策略,实事求是、坚守诚信才是其决策的准则。Based on data of Chinese listed companies from 2001 to 2012, this paper studies how integ- rity levels influence the timeliness of annual reports of loss companies. It is found that loss companies delay disclosure of annual reports relative to profitable companies and loss companies with higher integrity level disclose annual reports earlier than loss companies with lower integrity level. These results indicate that companies with integrity will not select the self- interest disclosure time policy according to good or bad news in annual reports, and to be practical, being realistic and adhere to honesty are their decision stand- ards. This paper shows how companies with integrity make decisions, which provides a mirror to market participants and are favorable for exciting ＂positive energy＂ of integrity in market economy.

关 键 词：诚信 亏损 年度报告 及时性 

分 类 号：F230[经济管理—会计学]