This study uses restatements to reveal the poor quality of past accounting information reported within China’s capital … merely low relative to the mature US market. These findings demonstrate that accounting credibility in China has low value …. Nevertheless, regulators’ ongoing efforts to enhance the quality of financial information and disclosure among listed firms are …

Numerous articles, papers and books have come to the conclusion that our traditional accounting systems do not suffice …). It discusses the difficulties associated with disclosure of non-financial information. To conclude, it suggests … guidelines for disclosure of intellectual capital from the perspective of listed companies. …

-power rationales for pay, while ignoring or downplaying the causes and consequences of disclosure requirements, tax policies …, accounting rules, legislation, and the general political climate. A major theme of this study is that government intervention has …