上市公司半年报披露及时性影响因素实证分析.pdfVIP

英文摘要 Abstract As the securities market develops ever faster, investors become more rational and expert which leads to their requirement to the information of the listed companies getting higher and higher. Being on time as a character of the information is put on top of all the requirement. The annual report disclosure can not meet the investors requirement, instead, they pay more and more attention to half year reports, or even to seasonal repo