Comparative Study of Non fair Related Transac tions of Listed Companies in Hong Kong and Mainland

Abstract:

Six indexes were established as a measurement to deal with the non fair related transactions,and then an analysis was made of the 41 samples of stocks listed both in A share market and H share market. Comparative study results show that the shares listed both in Mainland and Hong Kong stock market prove to be of less probability for non fair related transactions due to the better legal environment and more sound regulations in Hong Kong.Accordingly,an effective way is proposed to curb the possibility for non fair related transactions via the improvement of listed regulations and disclosure on related transactions.