【摘要】 上市公司年度报告作为投资者决策的重要信息之一,其及时性受到了监管部门和研究者的关注。本文通过对我国上市公司2003～2005年间公布的432份年度报告披露时间进行多元回归分析后发现,年报披露及时性受审计意见类型、公司是否盈利、外资股发行及第一大股东持股量的影响,且年报披露及时性整体较差。建议相关部门应加强对公司年报披露及时性的监管。更多还原

【Abstract】 The timliness of annual report is important information for the investor to make decisions. The supervisor and research fellow are concern of it. We collect information of 432 listed companies and make poly-regress, finding out that some factors affect the timeliness of annual report, which indude type of auditing suggestion, the company’s profit, foreign capital and the possess of the biggest shareholder. The whole situation of timeliness of annual report is bad, we suggest that relevant department should strengthen the supervision.更多还原