ME  Vol.6 No.9 , September 2015
Research on Accounting Information Disclosure of the NEEQ Market
Author(s) Fengfang Li
ABSTRACT
The National Equities Exchange and Quotations (for short, NEEQ) market has become a national securities trading place for almost two years. More and more companies have been listed on the NEEQ market, which means China’s OTC market has entered a period of rapid development. However, with the rapid development of the NEEQ market, the accounting information disclosure problems arise. According to our country’s institutional background, this article analyzes the accounting information disclosure problems of the companies which are listed on the NEEQ market, draws lessons from the foreign markets and puts forward relevant policy suggestions.

Cite this paper
Li, F. (2015) Research on Accounting Information Disclosure of the NEEQ Market. Modern Economy, 6, 1018-1022. doi: 10.4236/me.2015.69096.
References
[1]   Wu, G.D. and Tong, L. (2015) System of Information Disclosure of Companies Listed on the NEEQ Market. China Finance, 7, 82-83.

[2]   Hong, F.Y. (2014) Research on Information Disclosure in Chinese NEEQ Market. Research Institute for Fiscal Science, Ministry of Finance, China.

[3]   Hu, C.S. and Wu, Z.L. (2014) The Problems and Solutions of NEEQ Market. Theory Monthly, 11, 135-138.

[4]   Wang, Z.Q. (2013) Enlightenment of Development of the OTC Market in America. Southwest Finance, 6.

[5]   Chen, H.W., Lin, Z.Y. and Yan, H. (1999) Accounting Governance Structure and Accounting Information Quality. Accounting Research, 5.

[6]   Huang, S.Z. (2001) Challenges to the Quality of Accounting Information of Listed Companies. Accounting Research, 10, 5-11.

 
 
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