TY - JOUR
T1 - Determinants of intellectual capital disclosure by Chinese companies: An Empirical Investigation
AU - An, Yi
AU - Eggleton, Ian
AU - HARUN, Harun
AU - Luo, Fukai
PY - 2017
Y1 - 2017
N2 - The purpose of this study is to examine the relationship between intellectual capital (IC) disclosure practices by Chinese companies and a variety of determinant factors (i.e. leverage, ownership structure, board independence, profitability, listing status and auditor type, etc.), using both univariate and multiple regression analysis. The results indicate that all the determinant factors other than ownership structure have a significant effect on the level of IC disclosure by Chinese companies in univariate analysis, while four factors, comprising firm size, ownership concentration, board independence, and issuance of a stand-alone sustainability report, have a significant impact on the level of IC disclosure. It is expected that our findings should have some implications for academics, investors, managers, regulators and policy makers
AB - The purpose of this study is to examine the relationship between intellectual capital (IC) disclosure practices by Chinese companies and a variety of determinant factors (i.e. leverage, ownership structure, board independence, profitability, listing status and auditor type, etc.), using both univariate and multiple regression analysis. The results indicate that all the determinant factors other than ownership structure have a significant effect on the level of IC disclosure by Chinese companies in univariate analysis, while four factors, comprising firm size, ownership concentration, board independence, and issuance of a stand-alone sustainability report, have a significant impact on the level of IC disclosure. It is expected that our findings should have some implications for academics, investors, managers, regulators and policy makers
KW - Determinants
KW - Intellectual capital disclosure
KW - Annual reports
KW - China
UR - http://www.scopus.com/inward/record.url?scp=85044417972&partnerID=8YFLogxK
M3 - Article
SN - 1648-4460
VL - 16
SP - 362
EP - 380
JO - Transformations in Business and Economics
JF - Transformations in Business and Economics
IS - 3C
ER -