Intellectual capital disclosure in Chinese (mainland) companies

Intellectual capital disclosure in Chinese (mainland) companies Purpose – The purpose of this paper is to report research on the extent and quality of intellectual capital (IC) disclosure of Chinese (mainland) companies that have dual listed A and H shares. Design/methodology/approach – A comprehensive IC disclosure index was constructed in the study to code, using content analysis methods, the annual reports of 49 dual‐listed companies in mainland China. Findings – Consistent with previous research, the current level of IC disclosure by mainland Chinese companies is not high. Most of the reported IC attributes are expressed in discursive rather than numerical or monetary terms. However, the average number of items disclosed is high enough to suggest that there is a clear awareness of the significance of IC disclosure. While the disclosure quality is not considered strong, it does suggest that the companies have a modest commitment in communicating their IC information to an external audience. Research limitations/implications – The research only examines the dual listed companies covering a one‐year period from the 2006 annual reports. Practical implications – IC disclosure in China is an important part of the movement to greater transparency. Increased appreciation of the levels of IC disclosure may encourage greater debate over IC disclosure in that country. Originality/value – This paper reviews one of the few research studies of IC disclosure in mainland China. The research also incorporates a quality index of the disclosure. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Intellectual Capital Emerald Publishing

Intellectual capital disclosure in Chinese (mainland) companies

Journal of Intellectual Capital, Volume 11 (3): 22 – Jul 27, 2010

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Publisher
Emerald Publishing
Copyright
Copyright © 2010 Emerald Group Publishing Limited. All rights reserved.
ISSN
1469-1930
DOI
10.1108/14691931011064572
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to report research on the extent and quality of intellectual capital (IC) disclosure of Chinese (mainland) companies that have dual listed A and H shares. Design/methodology/approach – A comprehensive IC disclosure index was constructed in the study to code, using content analysis methods, the annual reports of 49 dual‐listed companies in mainland China. Findings – Consistent with previous research, the current level of IC disclosure by mainland Chinese companies is not high. Most of the reported IC attributes are expressed in discursive rather than numerical or monetary terms. However, the average number of items disclosed is high enough to suggest that there is a clear awareness of the significance of IC disclosure. While the disclosure quality is not considered strong, it does suggest that the companies have a modest commitment in communicating their IC information to an external audience. Research limitations/implications – The research only examines the dual listed companies covering a one‐year period from the 2006 annual reports. Practical implications – IC disclosure in China is an important part of the movement to greater transparency. Increased appreciation of the levels of IC disclosure may encourage greater debate over IC disclosure in that country. Originality/value – This paper reviews one of the few research studies of IC disclosure in mainland China. The research also incorporates a quality index of the disclosure.

Journal

Journal of Intellectual CapitalEmerald Publishing

Published: Jul 27, 2010

Keywords: Intellectual capital; Disclosure; Quality; Annual reports; China

References

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