Institutions and Information Environment of Chinese Listed Firms

Abstract

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.

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