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本文以2000年￣2002年沪深两地上市公司年报中,首次和连续披露的保留审计意见为研究对象,运用实证方法研究发现,我国证券市场中首次披露的保留意见具有信息含量,而连续披露的保留意见信息含量不足。
This article takes the first and the continuous disclosure of the reserved auditing opinions in the annual reports of the listed companies in Shanghai and Shenzhen from 2000 to 2002 as the research object. By using the empirical method, the author finds that the first disclosure of the reserved opinions in the stock market in our country has the information content, The amount of information in the reserved opinion is insufficient.