会议论文摘要：
The paper present a comparative analysis of market risk disclosure by Japanese and Chinese corporations whose stocks are traded on New York Stock Exchange (NYSE) as American Depository Receipts (ADRs) as well as on their own home country stock exchanges. We found that all the companies in the sample made quantitative disclosures on Item 11 in their 20-F reports to the U.S. Securities and Exchange Commission (SEC). However, for the Japanese corporations, only two companies made quantitative disclosures outside the financial statements in their reports for shares traded in Japan and none of them disclosed information specified for market risks in their notes to the financial statements. For the Chinese companies, only one company made quantitative disclosures outside the financial statements in their A-share reports and the number of corporations making quantitative disclosures in the notes to the financial statements in the 20-F reports exceeded those in their A-share reports. It appears that the Japanese corp
