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本文以2000￣2002年沪深两地上市公司年报中,首次和连续披露的带解释性说明的无保留审计意见为研究对象,运用实证方法分析后发现,证券市场对首次和连续披露的带解释性说明的无保留审计意见的反应没有显著差异,两种审计意见均具有负面的信息含量。
This article takes the first and the successive unqualified audited opinions in the annual reports of the listed companies in Shanghai and Shenzhen from 2000 to 2002 as the research object. Empirical analysis shows that the security market interprets the first and continuous disclosure There was no significant difference in the response of the unqualified auditor’s opinion, both of which had negative information content.