Using the data of 102 Chinese energy listed companies in Shanghai and Shenzhen Stock Exchange during 2004 to 2006, the empirical study shows that: corporate performance has a significant positive correlation with timeliness of annual report; financial risk significantly positive correlates with timeliness of annual report; financial risk has a further influence on timeliness of annual report through corporate performance, which is an intermediary variable; financial risk also interferes the relationship between corporate performance and timeliness of annual report.
汪方军, 常华, 罗祯. 公司绩效、财务风险与年报披露及时性的相关性研究——来自我国能源类上市公司的证据[J]. J4, 2008, 5(5): 769-.
WANG Fang-Jun, CHANG Hua, LUO Zhen. Corporate Performance, Financial Risk and Timeliness of Annual Report: Evidence from Chinese Energy Listed Companies. J4, 2008, 5(5): 769-.