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- W2357994838 abstract "Based on the China's listed companies' data from 2001 to 2004,the author makes an empirical research to analyze the influence of ownership structure on the timeliness of annual financial reporting disclosure from the perspective on the exogeneity of ownership structure.By controlling such factors as the industry in question,the growth and size of companies,the financial risks,the auditing opinions,the type of companies,and the variables of stock exchange on the information release policy,the paper concludes that the more concentrated ownership structure,the more timely disclosure of annual financial reporting,and finally this paper uses the balance variables of ownership structure to verify the results which is of great significance for the listed companies in the option of the release policy." @default.
- W2357994838 created "2016-06-24" @default.
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- W2357994838 date "2009-01-01" @default.
- W2357994838 modified "2023-09-28" @default.
- W2357994838 title "Corporate Governance and the Timely Annual Report Release" @default.
- W2357994838 hasPublicationYear "2009" @default.
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