年报预约披露日变更、时机选择与会计稳健性——来自中国上市公司的经验证据被引量：8

Change on Scheduled Annual Report Disclosure,Timing Choice and Accounting Conservatism——Empirical Evidence from Chinese Listed Companies

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摘要上市公司年度报告普遍存在"好消息早,坏消息晚"的披露现象,但会计准则中稳健性原则对"好消息"、"坏消息"的确认具有非对称性。本文从会计稳健性的视角探讨了盈余稳健性与年报预约披露日变更、时机选择的关系,经验证据表明:相比延迟发布年报,提前披露的年报的会计稳健性更高;而相比非周末披露年报,在周末披露的年报的会计稳健性更低;上市公司年报的会计稳健性与其披露及时性显著正相关,会计稳健性越高,披露越及时。 It is common that good news is announced in advance,bad news later,but accounting conservatism recogni- zes good news and bad news on asymmetric. The paper discusses the relation between earnings quality and timeliness of annual report based on accounting conservatism. Empirical results show that accounting conservatism of early - disclosed annual reports is higher than that of late - disclosed; accounting conservatism of non - weekend - disclosed annual reports is lower than that of weekend - disclosed ; accounting conservatism is significantly positive related to timeliness of annual report announcements.

作者张子健

机构地区西南交通大学经济管理学院

出处《经济与管理研究》 CSSCI 北大核心 2013年第2期113-121,共9页 Research on Economics and Management

基金国家自然科学基金项目"终极控制股东投资者保护与会计稳健性"(71272140)

关键词年度报告会计稳健性审计意见有限注意力 Annual Report Accounting Conservatism Audit Opinion Limited Attention

分类号 F832 [经济管理—金融学]

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