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Article
Trends of voluntary IC disclosure in Chinese firms
Corporate Ownership & Control (2014)
  • Umesh Sharma
  • Yi An
  • Harun Harun
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 Chines companies.  The results indicate that there was 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 to the existing literature on IC disclosure.
Keywords
  • Voluntary disclosure,
  • Intellectual capital,
  • Trends,
  • China
Disciplines
Publication Date
September, 2014
Citation Information
Umesh Sharma, Yi An and Harun Harun. "Trends of voluntary IC disclosure in Chinese firms" Corporate Ownership & Control Vol. 11 Iss. 3 (2014) p. 122 - 129
Available at: http://works.bepress.com/umesh_sharma/7/