以往的研究大多探讨了盈余水平的高低及每股净资产的大小，或盈余变化的大小和方向与披露时滞的关系，没有考虑盈余质量问题。
However studies before had only discussed the relationship between the level of earnings, net asset per share, variation of earnings or direction and disclosure delay.
本文以盈余质量为切入点，研究盈余质量与年度报告披露时滞之间的关系。
In this study, we investigate the relationship of earnings quality and disclosure delay.
研究发现，预测机构数量的增加、盈余可预测性以及信息披露质量的提高，将伴随着高的盈余预测精确度，而盈余波动程度越大、公司规模越大，预测的精确度则越低。
The conclusion is that precision of analysts earnings forecast is enhanced by increasing in the numbers of analysts and by improving on earnings predictability and information disclosure.
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