دانلود رایگان مقاله افشای سرمایه فکری و شکاف اطلاعاتی

Abstract

Our research examines the extent and quality of intellectual capital (IC) disclosure by Chinese companies, as well as investigates if the disclosure practices of Chinese companies meet the expectation of stakeholders. A mixed methods approach, combining both qualitative and quantitative elements, was used. An IC coding index was developed as an instrument to analyze annual reports of the top 100 Chinese A-share listed companies. The results indicate that the current level of IC disclosure was quite high in both extent and quality, and there was no significant information gap between the expectation of Chinese stakeholders and the actual disclosure practice of Chinese firms. This research provides further evidence as to the state of IC disclosure in the Chinese context, and makes some contributions to the existing literature.

9. Future research

In future research, a more representative sample, including large, medium and small sized companies, should be selected in order to show a truer picture of IC disclosure in China. This would facilitate a comparison of disclosure performance between different sized companies. Future research could also survey the trend of IC disclosure in China, for example, over a five-year period. In addition, future research could investigate the impact factors, such as firm size, corporate performance, ownership structure, and some corporate governance variables, have on IC disclosure. Finally, the research approach in this study could be replicated in other jurisdictions, particularly those developing countries (e.g. Indonesia and Russia), and then a comparative study can be made between the countries