Abstract

Since China's GEM has been officially launched in 2009, it initially formed a set of information disclosure system. However, the accounting information disclosure of listed companies on GEM requires higher effectiveness and accuracy, and emphasizes the ability of the future development of the listed companies, independent innovation, operational risks, related party transactions, so there are still some problems in terms of GEM information disclosure. Through the research on the accounting information disclosure of listed companies on GEM, this paper aims to analyze the problems of the accounting information disclosure of listed companies on China's GEM and puts forward the corresponding improvement Suggestions.

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