Trends of Voluntary IC Disclosure in Chinese Firms

Yi An, Harun HARUN, Umesh Sharma

Research output: Contribution to journalArticle

6 Citations (Scopus)

Abstract

This research examines the trend of voluntary intellectual capital (IC) disclosure in China between 2006 and 2009, using content analysis of corporate annual reports of 100 top listed A-share Chinese companies. The results indicate that there was a generally upward trend for the disclosure of IC items, categories and the overall IC over the investigated period. Internal capital was the most highly reported IC category whereas external capital was the least reported for year 2008 and 2009. For disclosure items, "management processes" was the best performer during the time while "licensing agreements" for 2006 and "research collaborations" for 2008 and 2009 were the poorest. It is believed that our research should have some contributions to the existing literature on IC disclosure.
Original languageEnglish
Pages (from-to)122-129
Number of pages8
JournalCorporate Ownership and Control
Volume11
Issue number3
DOIs
Publication statusPublished - 2014

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Disclosure
Chinese firms
Intellectual capital
Content analysis
Licensing
Corporate annual reports
Management process
Research collaboration
China

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An, Yi ; HARUN, Harun ; Sharma, Umesh. / Trends of Voluntary IC Disclosure in Chinese Firms. In: Corporate Ownership and Control. 2014 ; Vol. 11, No. 3. pp. 122-129.
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Trends of Voluntary IC Disclosure in Chinese Firms. / An, Yi; HARUN, Harun; Sharma, Umesh.

In: Corporate Ownership and Control, Vol. 11, No. 3, 2014, p. 122-129.

Research output: Contribution to journalArticle

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