期刊文献+

关于缩短年报披露法定时限的调查分析 被引量:1

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摘要 本文通过向负责审计上市公司年报的注册会计师发放问卷的形式,对上市公司年报审计所需时间和缩短年报披露时限问题进行了调查,发现审计时间的长短与上市公司年报披露及时性并不存在必然的正相关关系,上市公司管理层的决策才是决定年报披露时间的主要因素。
作者 苏丹宁
出处 《财会月刊(中)》 2007年第6期55-57,共3页 finance and accounting monthly
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