Rapid economic development has focused attention from around the world upon China's corporate governance regime - particularly as, during the past few years, some of China's companies, mainly large, state-owned companies, have been aggressively buying foreign businesses overseas. China's huge capital injection and aggressive foreign investments have raised increasing and deep concerns among the target countries' governments, their business communities, and the global public. It is clearly of great importance that the People's Republic of China's business-partner countries understand corporate governance issues within Chinese companies. Moreover, the relatively poor corporate governance of many Chinese state-owned companies calls for a closer look at China's corporate governance theory and practice. The corporate disclosure regime plays a critical role in this regard. This book provides, for the first time, comprehensive research on corporate governance in China.