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A Research on the Legal Disclosure System of Growth Enterprise Market

Author: ZhangYanJie
Tutor: XuDongGen
School: Shanghai Jiaotong University
Course: International Law
Keywords: GEM Information Disclosure Issue of disclosure Continuing disclosure Chinese GEM
CLC: F832.51
Type: Master's thesis
Year: 2010
Downloads: 493
Quote: 7
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Abstract


GEM , in terms relative to the motherboard is designed for innovative , high-growth SMEs financing market . Securities market called \GEM concept is relative to the GEM has its own characteristics and special needs , this demand should be fully considered in the design of the system , the information disclosure system is also true in terms of the motherboard . Information disclosure system is a core system of modern securities regulatory legislation . GEM listed relaxed conditions , higher risk , strict market supervision , special requirements on information disclosure system . GEM disclosure of the legal system as the research object , compare and learn from the perspective of examining the GEM on international market , select the U.S. NASDAQ market , the UK AIM market as well as the Hong Kong GEM market three typical GEM market its information disclosure principles of the legal system , legal system , regulatory system , information disclosure , the issue of the disclosure of information , as well as continuing disclosure of information to analyze several aspects . Compared and the motherboard information disclosure system , the information disclosure system of the GEM greater emphasis on the disclosure of information of the company 's growth , such as profitability , development prospects with predictive information , stressed the risk factors as well as the disclosure of non-financial information , such as product , technology , business model , risk , and industry conditions , business objectives , corporate governance structure , substantive changes . GEM 's information disclosure frequency and breadth to be larger than the motherboard market , generally requires the disclosure of the quarterly report . Based on this , look at the construction of information disclosure of the legal system of China 's GEM and improve our GEM information the disclosure of the legal system .

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
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