上市公司年报

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annual reports of listed companies
上市公司年度报告：指在股票交易所上市的公司每年发布的一份详细报告，概述了公司的财务状况、业绩和未来发展计划等信息。

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Annual Repots
关于上市公司年报“管理层讨论与分析”的信息披露特征研究——基于上证180的134家上市(上)-找论文网关键词：上市公司年报，信息披露，管理层讨论与分析 [gap=1271]Key words: Annual Repots, Information Disclosure, MD&A

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上市公司年报分为财务信息和非财务信息两部分。
The annual reports of listed companies can be divided into two categories: financial information and non-financial information.
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有鉴于此，本文就上市公司年报披露及时性问题展开研究。
For this reason, this article on the annual report of listed companies to disclose the issue of timeliness start the study.
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上市公司年报审计市场的集中程度非常低，会计师事务所之间竞争非常激烈。
The centralization of the auditing market of publicly listed companies' annual report is very low, and the competition among accounting firms is very fierce.

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