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.
An, Y., HARUN, H., Hu, C., & Liu, X. (2014). Perceptions of Chinese stakeholders on the disclosure importance of intellectual capital attributes: A note. International Journal of Business and Management, 9(12), 105-110. https://doi.org/10.5539/ijbm.v9n12p105