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

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.