Corporate governance disclosure of Chinese companies : case study of H-share companies and comparison across listing locations

Abstract

Chinese public companies, which have evolved with unique economic, political and cultural backgrounds, are gaining ever greater influence in the arena of global business. As they interact with capital markets around the world, corporate governance issues become increasingly relevant as investors, regulators and academic researchers express growing interests in improve the corporate governance of Chinese companies. This study focuses on the corporate governance of H-share companies listed in Hong Kong and examines corporate governance of Chinese companies across different listing locations. Conclusions are also drawn on the fundamental issues that lie in the corporate governance structure of Chinese companies.