Intellectual capital disclosure and the information gap: Evidence from China

Yi An, Howard Davey, Ian R.C. Eggleton and Zhuquan Wang

Advances in accounting, 2015, vol. 31, issue 2, 179-187

Abstract: Our research examines the extent and quality of intellectual capital (IC) disclosure by Chinese companies, as well as investigates if the disclosure practices of Chinese companies meet the expectation of stakeholders. A mixed methods approach, combining both qualitative and quantitative elements, was used. An IC coding index was developed as an instrument to analyze annual reports of the top 100 Chinese A-share listed companies. The results indicate that the current level of IC disclosure was quite high in both extent and quality, and there was no significant information gap between the expectation of Chinese stakeholders and the actual disclosure practice of Chinese firms. This research provides further evidence as to the state of IC disclosure in the Chinese context, and makes some contributions to the existing literature.

Keywords: Intellectual capital disclosure; Stakeholders; China (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:advacc:v:31:y:2015:i:2:p:179-187

DOI: 10.1016/j.adiac.2015.09.001

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