This study investigates the relationship between corporate governance and informative earnings management for Chinese listed firms.Although most previous studies on earnings management approach the subject matters with an opportunistic perspective, we examine earnings management from an informative perspective,treating discretionary accruals as a means for managers to signal private information regarding the firms' future cash flows or potential earnings.We postulate that good corporate governance practices motivate managers to engage in informative earnings management.Hence, we develop a measurable proxy for the occurrence of informative earnings management at finn-quarter level and test its association with the firm's internal corporate governance practices.The empirical results support our hypotheses, indicating that better corporate governance practices would improve the transparency of financial reporting as well as the informativeness of reported earnings.