Research on Accounting Information Disclosure of the NEEQ Market

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.