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
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