Trends of Voluntary Intellectual Capital Disclosure on Chinese Firm

Corporate Ownership and Control, January 2014

9 Pages Posted: 27 Mar 2016

See all articles by Yi An

Yi An

University of Waikato - Management School

Harun

University of Canberra - Faculty of Business, Government and Law

Umesh Prasad Sharma

University of Waikato

Date Written: 2014

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 the 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 tot he existing literature on IC disclosure.;

Keywords: Voluntary disclosure, intellectual capital, tends, China

JEL Classification: M41

Suggested Citation

An, Yi and Harun, Harun and Sharma, Umesh Prasad, Trends of Voluntary Intellectual Capital Disclosure on Chinese Firm (2014). Corporate Ownership and Control, January 2014, Available at SSRN: https://ssrn.com/abstract=2754844

Yi An

University of Waikato - Management School ( email )

Hamilton
New Zealand

Harun Harun

University of Canberra - Faculty of Business, Government and Law ( email )

University Drive
Bruce, 2617
Australia

Umesh Prasad Sharma (Contact Author)

University of Waikato ( email )

Te Raupapa
Private Bag 3105
Hamilton, 3240
New Zealand

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