کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
7340135 | 1476144 | 2015 | 9 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Intellectual capital disclosure and the information gap: Evidence from China
ترجمه فارسی عنوان
افشای سرمایه فکری و شکاف اطلاعات: شواهد از چین
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کلمات کلیدی
افشای سرمایه فکری، سهامداران، چین،
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
چکیده انگلیسی
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.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 31, Issue 2, December 2015, Pages 179-187
Journal: Advances in Accounting - Volume 31, Issue 2, December 2015, Pages 179-187
نویسندگان
Yi An, Howard Davey, Ian R.C. Eggleton, Zhuquan Wang,