Research On Timeliness Supervision Of Financial Report

Research on the regulation of securities markets has a long history. Established from the stock market began its study of the regulation. As an important component of the securities Market information the quality of accounting information takes an important effort for supervising and for the choice of investors. "Timeliness" is the quality of accounting information system, an important characteristic of quality standards, has long been an important area of accounting. Accounting information of listed companies disclosed in a timely fashion has been the supervision of the securities supervision and management of the important work of agencies, how to make it effective is also a scholar at home and abroad in areas of common concern.This paper studies the use of normative and empirical research methods, following a combination of theory and practice of the principles of disclosure of accounting information for monitoring the timeliness of research. In this paper, the concept of the timeliness of regulatory approach, in the asymmetric information theory, signal theory based on the basic theory of analysis of disclosure of accounting information to enhance the timeliness of the need for supervision, monitoring of the timeliness of the system and timely disclosure of the status of research and analysis disclosure of accounting information identifies the regulatory problem. And then using Mann-Whitney U non-parametric tests and multiple regression analysis of the size of study, expected profitability, the type of audit opinion the previous year, the proportion of independent directors to replace the accounting firm, is a ST company, the first such factors as the nature of the majority shareholder of timely disclosure of accounting information impacts. Prove that the expected profit status, the type of audit opinion the previous year to replace the accounting firm, is a ST company, the largest shareholder of the nature of such factors that affect the timeliness of the factors that have regulatory significance, and as a basis for the promotion of new and timely Methods: The setting up of files a timely manner, and timeliness of monitoring a number of recommendations.