Abstract Most of empirical evidences conclude there is positively related between listed company size and annual reporting timing, where company size proxy for operation capacity of preparing and auditing its annual report. However, we didn't find similar evidence in Mainland China, there is not significant difference in assets of listed company that the annual reporting between March and April. In order to improve the timeliness of accounting information, and conciliate the countries in a dispute, it is not only necessary but also feasible to shorten the deadline of annual reporting from 90 days properly.
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Received: 23 June 2006
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