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Intellectual capital disclosure and the information gap: Evidence from China

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  • An, Yi
  • Davey, Howard
  • Eggleton, Ian R.C.
  • Wang, Zhuquan

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.

Suggested Citation

  • An, Yi & Davey, Howard & Eggleton, Ian R.C. & Wang, Zhuquan, 2015. "Intellectual capital disclosure and the information gap: Evidence from China," Advances in accounting, Elsevier, vol. 31(2), pages 179-187.
    • Handle: RePEc:eee:advacc:v:31:y:2015:i:2:p:179-187
    DOI: 10.1016/j.adiac.2015.09.001
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    References listed on IDEAS

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    1. Wahyu Widarjo & Rahmawati & Bandi & Ari Kuncara Widagdo, 2020. "Underpricing and Intellectual Capital Disclosure: Evidence from Indonesia," Global Business Review, International Management Institute, vol. 21(6), pages 1325-1337, December.
    2. Gorata Onthatile Modirelabangwe & Percy M. D. Phatshwane, 2018. "Disclosure of Audit Activities in Annual Reports: A Comparative Study of Selected Listed Companies in Botswana and South Africa," International Business Research, Canadian Center of Science and Education, vol. 11(5), pages 1-17, May.
    3. Zhifang Zhou & Hong Zhou & Huixiang Zeng & Xiaohong Chen, 2018. "The impact of water information disclosure on the cost of capital: An empirical study of China's capital market," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(6), pages 1332-1349, November.

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