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对于年度报告信息披露及时性研究,国内外学者从多个角度都进行过充分研究,然而对于我国东北三省上市公司年报披露及时性研究却尚属空白。本文以2008～2010年东北三省上市公司年度报告为样本进行研究分析,试图找到影响东北三省上市公司年度报告披露及时性影响因素,以完善东北三省资本市场运行有效性,保护投资者利益。
For the timely disclosure of annual report information disclosure, domestic and foreign scholars have conducted full research from a number of perspectives, but for the study on the timeliness of annual report disclosure of listed companies in the three northeastern provinces of China is still blank. In this paper, the annual reports of three listed companies in Northeast China from 2008 to 2010 are studied and analyzed in order to find the influencing factors on the timely disclosure of annual reports of listed companies in Northeast China so as to improve the operational effectiveness of capital markets in the three northeastern provinces and protect the interests of investors.