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上市公司年报披露及时性影响因素分析——基于审计视角的研究 被引量:7

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摘要 "及时性"是一项重要的会计信息质量特征,一直以来是会计领域研究的重要范畴。本文依据中国沪市上市公司2007年年报数据,以上市公司年报时滞作为及时性的替代变量,从审计视角对中国上市公司会计信息披露及时性的影响因素进行了实证分析。研究发现:审计报告时滞和注册会计师变更显著影响上市公司年报披露及时性,内部监督对上市公司年报披露及时性的影响不够显著。
作者 孙蓉 蔡凯凯
出处 《会计之友》 北大核心 2010年第6期69-71,共3页 Friends of Accounting
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