盈余报告及时性:来自中国股票市场的经验证据  

Surplus Report in Time: the Experience Evidence Came from China's Stock Market

作　　者：陈汉文[1] 邓顺永[1] 

机构地区：[1]厦门大学会计系,福建厦门361005

出　　处：《当代财经》2004年第4期103-108,共6页Contemporary Finance and Economics

基　　金：教育部人文社会科学重点研究基地重大招标项目(02JAZJD630008)

摘　　要：本文借助于不同的测度指标,从三个方面考察了上市公司2000-2002年度盈余报告及时性与业绩变动间的关联性。研究发现,虽然监管部门在2000-2002年间加大了对上市公司年度报告的规范力度,但盈余报告的及时性并未得到进一步强化,盈余报告及时性有整体推后的趋势。盈余报告及时性与盈余消息间的“好消息早,坏消息晚”的披露规律依然存在,与以往不同的是,这种关联性更为明显地表现为好消息早的现象。Used different estimate index, this article inspected the surplus report in time and relations of achievements change of listing companies in 2000-2002, and pointed that, although the supervisor strengthened the power to standard listing companies' annual report, but surplus report in time was not be strengthen more, and the tendency was postponement. The rules between surplus report in time and surplus information's ″good information report should be early, bad should be late″ still exist. Different from past, this relation shows the expression of ″good information report should be early″.

关 键 词：盈余报告 及时性 盈余消息 

分 类 号：F231.5[经济管理—会计学]