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Capitalizing China$
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Joseph P. H. Fan and Randall Morck

Print publication date: 2012

Print ISBN-13: 9780226237244

Published to Chicago Scholarship Online: September 2013

DOI: 10.7208/chicago/9780226237268.001.0001

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PRINTED FROM CHICAGO SCHOLARSHIP ONLINE (www.chicago.universitypressscholarship.com). (c) Copyright University of Chicago Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in CHSO for personal use.date: 06 April 2020

Institutions and Information Environment of Chinese Listed Firms

Institutions and Information Environment of Chinese Listed Firms

Chapter:
(p.201) 4 Institutions and Information Environment of Chinese Listed Firms
Source:
Capitalizing China
Author(s):

T. J. Wong

Joseph D. Piotroski

Publisher:
University of Chicago Press
DOI:10.7208/chicago/9780226237268.003.0005

This chapter examines the financial reporting practices and information environment of publicly listed firms in China, and is organized as follows. Section 4.1 provides an overview of the information environment in China. Section 4.2 considers the influence of China's legal, political, financial, and regulatory institutions on financial reporting incentives and the resulting information environment. Section 4.3 describes the state of information acquisition and dissemination activities in China. Section 4.4 concludes by outlining the impact of current and future institutional changes on the information environment of China's listed firms. A commentary is included at the end of the chapter.

Keywords:   financial reporting, information environment, financial information, listed firms, Chinese firms

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