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An Empirical Study of the Impact of Ownership Structure on the Timeliness of Financial Reporting

Author: ZhangZuo
Tutor: PengShaoBing
School: Southwestern University of Finance and Economics
Course: Financial Management
Keywords: Ownership structure Timeliness of financial reporting Concentration of ownership Nature of ownership
CLC: F276.6
Type: Master's thesis
Year: 2009
Downloads: 118
Quote: 0
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Abstract


1. Research purposeAs a key part of the market information, the quality of accounting information has huge impact on the behavior of market supervisors and investors. Corporate governance can influence the timeliness of annual financial reporting. Ownership structure is an important factor of corporate governance, therefore, the ownership structure have a significant impact on the timeliness of accounting information system.2. Main contentThis article can be divided into three parts. The first part carries out a theoretical analysis about the impact the ownership structure has on the timeliness of annual financial reporting.(1)The interactions between the timeliness and the reliability, and the relevance. (2)The evolution of the annual financial reporting system, and how to influence the timeliness of annual financial reporting. Second part is an empirical study about the impact the ownership structure has on the timeliness of annual financial reporting. This article chooses 5248 samples of the Shanghai stock market and Shenzhen stock market from 2003 to 2007, using“Rlag”as a substitution variable for the timeliness to find the relationship between the ownership structure and timeliness of annual financial reporting. (1)This article use the data of 5248 samples to draw forms to indicate the problems of the ownership structure and the time the listed companies disclose their financial reporting. Then we can find out that the timeliness of annual financial reporting is not optimistic. (2) What factors of ownership structure have impacts on the timeliness of annual financial reporting? This article use multiple regression model to prove that the nature of ownership and concentration of ownership have great impact on the timeliness of annual financial reporting.The final part describes the results of regression analysis and makes recommendations. Finally, this article makes suggestions for supervisors of our government, by combining the theory and the results of regression analysis with the situation of our stock market.3. ContributionThis article mainly discuss the impact ownership structure has on the timeliness of financial reporting, which is rarely studied by Chinese scholars.

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CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > Company
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