上市公司會計信息及時披露問題研究.pdf

1、山西財經大學碩士學位論文上市公司會計信息及時披露問題研究姓名：張霞申請學位級別：碩士專業(yè)：會計學指導教師：張一貞2011-03-154 Abstract In the stock market, the Accounting information is essential, it is an important basis to connect the listed company and the

2、 general information users, it is also an tool in the investors invest decision- making for the securities market, and it plays a certain role for the securities market healthy operation. Upda

3、te information disclosure can reduce the information asymmetry problem in the process of securities trading, also can reduce transaction costs and information search cost and so on, avoid advers

4、e selection and moral hazard occurs. Making the stock prices can accurately reflects the company's value, and making capital flow to the high efficiency, improving the capital allocation eff

5、iciency of the securities market. The listed company annual report as an important accounting information carrier with annual financial position, operating results and cash flow and profit distri

6、bution and so on, with a relatively comprehensive content, it has important influence on dividend distribution, corporate governance, is an important source of information that investors know wel

7、l the situation, so this article studied the annals information disclosed promptly problems. This article with related literature information asymmetry theory, signal transfer theory, transaction co

8、st theory, the quality of the information theory, the principal- agent theory as the theoretical basis of research, reference to related method and conclusion, through theoretical research and em

9、pirical research combination method, standing in the angle of the investors, analysis the influencing factors of the China’empirical companies update information disclosure. Putting forward the resea

10、rch hypotheses, and by single factor analysis and construction method of multivariate regression model, to inspect the relationship between the assumed factors and the timeliness of listed companies infor

11、mation disclosure in empirical research process. Results showed that the company size, basic earnings per share, profit and loss situation, main business growth, whether it is ST, the auditing

12、opinions type was issued, company industries as well as the area have effect with the timeliness of annual report disclosure，but audit institutions, asset- liability ratio and exchange factors ha

13、ve no effect with the timeliness of annual report disclosure . Finally, according to the results of the empirical research, and combining the current situation of the securities markets, putting