Implications of U.S Information Disclosure System Based upon Industry Specif ic Requirements
Wei Zijie;You Shibing;
At present, rules and principles for industry guide are comparatively scarce, and industrial information disclosure is not mature yet. Under the background of regulatory transition, industrial information disclosure and supervision from the perspective of investor demand are supremely important. Hence, adjustments and regulations for disclosure terms, disclosure standards, disclosure method according to industrial characteristics, and following adjustment for supervision structures, are important topics for regulatory agency to solve. This paper reviews the supervising theme, organizational structure, practice and legal basis systematically, expecting to provide suggestions for industrial supervision in Chinese market.