Perceptions of Chinese stakeholders on the disclosure importance of intellectual capital attributes: A note

Yi An, Harun HARUN, Chunhui Hu, Xuehua Liu

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    The aim of this study is to examine the perceptions of Chinese stakeholders on the disclosure importance of the most significant intellectual capital (IC) attributes by firms, primarily using a questionnaire survey. It proceeded in two stages. In the first stage, a number of IC attributes were selected on the basis of prior literature and a consultation process with a panel of Chinese stakeholders. In the second stage, a questionnaire survey was designed to gather the opinions of the stakeholder panel on the disclosure importance of the identified IC attributes. The results show that all the attributes achieved a rating at least moderately important, including 60% rated as extremely or very important to disclose. In addition, the stakeholders offered some insightful comments and suggestions on the disclosure of IC in China.
    Original languageEnglish
    Pages (from-to)105-110
    Number of pages6
    JournalInternational Journal of Business and Management
    Issue number12
    Publication statusPublished - 2014


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