中国农业类上市公司年报披露及时性研究

摘要

Take agriculture companies as the main object, based on the change variables such as their operat-ing conditions, audit opinions, and by using multiple regressions analyzes the timely disclosure of its annual report. The results showed that the financial disclosures time of loss making firms is later than that of profit-making firms. The disclosure time of non-standard audit reports issued by listed agriculture companies is later than that of the standard audit reports issued by other listed companies, and the larger companies disclose re-ports more timely. Agriculture companies also follow the rules of “good news announces early, then the bad news announces lately”. This paper suggests that the relevant departments strengthen supervision on financial reports disclosure regulation of listed companies.%以农业类上市公司为主要研究对象，基于公司经营状况、审计意见、事务所是否变更等变量进行多元回归分析其年报披露的及时性，发现亏损公司财务披露的时间迟于盈利公司财务披露的时间，出具非标准审计报告的农业类上市公司普遍要晚于出具标准无保留意见审计报告的上市公司披露的时间，且规模较大的公司披露报告的时间较为及时。农业类上市公司也遵循着“好消息早披露、坏消息晚披露”的规定，并建议相关部门加强对上市公司财务报告披露制度的监管。