盈利水平、审计意见与预约披露执行情况的经验分析

The Experience Relation of Predetermining Discloser Implementation Situation with Level of Earning and Audit comment

文章以深交所上市公司2003年年报披露为样本,分析了预约披露执行情况与公司业绩、审计意见等因素之间的经验关系,并通过回归分析得出结论:盈利水平越差的公司,越倾向于变更预约披露时间;上市公司年报越被出具非标准审计意见,越容易变更预约披露时间滞后披露。通过研究,旨在揭示出变更预约披露时间滞后披露信息的上市公司的经验特征。

The paper is based on annual reports of company in Shenzhen Stock Exchange in 2003. We assay the experience relation of Predetermining Discloser Implementation Situation （PRED） and earning level of companies, PRED and auditing comment. By statistical analysis, we draw the conclusions; the weaker the earning of the companies is, the more liability to alter PRED; The more annual reports of company evaluated abnormal auditing comment, the more liability to alter PRED.