上市公司年度报告预约披露制度的实证研究  

Empirical Study on Corporate Disclosure Booking System

作　　者：邓顺永[1] 

机构地区：[1]厦门大学会计系

出　　处：《证券市场导报》2004年第2期4-11,共8页Securities Market Herald

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.

关 键 词：上市公司 年度报告 证券市场 中国 定期报告预约制度 财务信息披露 盈余操纵 披露时间 

分 类 号：F279.246[经济管理—企业管理] F275[经济管理—国民经济]