上市公司信息披露及时性影响因素的实证分析-政治经济学专业论文.docxVIP

A b A b stra c t A b s tr a e t In th e se cu ritie s m a全k et，in o rd er to g et inv e s恤 e n t fro m th e in v e sto rs，it 15 v ital for e n terp rise s to d isc lo se the fin an c ial d ata an d o th er e c o n o m ie d ata .It 15 a lso an 一im P o rtan t so ur e e for in v e sto rs to a e q u ire b a sic in form atio n . A c c o u n tin g in form ati o n 15 an im p o rtan t p art in a num b er o f c o n stitue n t e lem e nts o f m ark e t in form atio n . T h e qu ality o f a e e o u n tin g in form atio n P la ys an im P o rtan t ro le in m o n ito rin g th e m ark et o r in v e sto r b eh av io r. Ti m e lin e ss 15 the criteri a o f the sy stem o f a c e o u n tin g in form atio n q u alitie s. it 15 e o nn e cte d e lo sely w ith b u ild in g fai r se c u n tie s m ark c t. It 15 a lso t he im P o r ta n t f ie ld o f a e c o u n tin g re s e a rc h a n d th e f o c u s o f n a ti o n a l re g u la to r y au th o r it ie s a n d sc h o la rs . Wi th th e e xP an sio n o f C h in a ，5 sto ck m a rk ct，in form atio n u sers h a s P ut h ig h er re q u irem e n ts o n th e d isc lo sur e o f a e e o u n tin g in form atio n .H o w ev er， e o m P are d to d ev elo P e d ，se c u n tie s m a fk e ts，there 15 still a la rg e g aP b e tw e en d e v elo P e d e o u n tri e s b e c au se o f the sh o rt tim e o f C h in a ，5 se cu ritie s m ark e t e stab lish m en t an d d e v e lo P m e n t. T h is 15 also the re a so n that m an y e o m P an ie s ch o o se to cro w d in g to g ether d iselo sin g ann u al reP ortin form ation b efore the d eadlin e in AP ril. In v ie w o f the im P o rtan e e o f d isc lo sin g a e c o un tin g in form ati o n in tim e ，this a rt ic le d id re se a rc h a b o u t t he tim e lin e ss o f a n n u a l re P o r ts d ise lo su r e in C h in a 二 F o re ig n s c h o la rs f o c u se d o n t w o a sP e c ts o n