Determinants of intellectual capital disclosure by Chinese companies: An Empirical Investigation

Yi An, Ian Eggleton, Harun HARUN, Fukai Luo

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

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
Original languageEnglish
Pages (from-to)1-21
Number of pages21
JournalTransformations in Business and Economics
Volume16
Issue number3C
Publication statusPublished - 2017

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ownership structure
determinants
profitability
investor
regression analysis
sustainability
manager
firm
Empirical investigation
Disclosure
Intellectual capital
Ownership structure
Determinant factors
Board independence
Leverage
Firm size
Politicians
Sustainability reports
Ownership concentration
Multiple regression analysis

Cite this

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title = "Determinants of intellectual capital disclosure by Chinese companies: An Empirical Investigation",
abstract = "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",
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Determinants of intellectual capital disclosure by Chinese companies: An Empirical Investigation. / An, Yi; Eggleton, Ian; HARUN, Harun; Luo, Fukai.

In: Transformations in Business and Economics, Vol. 16, No. 3C, 2017, p. 1-21.

Research output: Contribution to journalArticle

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

M3 - Article

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