An, Y., Y., Eggleton, I.R.C., I.R.C., Sharma, U., Harun, H., and Luo, Fukai (2017) Determinants of intellectual capital disclosure by Chinese companies: An empirical investigation. Transformations in Business and Economics, 16 (3C). pp. 362-380.

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Abstract

The purpose of this study is to examine the relationship between intellectual capital (IC) disclosure practices by Chinese companies and a variety of determinant factors (i.e. leverage, ownership structure, board independence, profitability, listing status and auditor type, etc.), using both univariate and multiple regression analysis. The results indicate that all the determinant factors other than ownership structure have a significant effect on the level of IC disclosure by Chinese companies in univariate analysis, while four factors, comprising firm size, ownership concentration, board independence, and issuance of a stand-alone sustainability report, have a significant impact on the level of IC disclosure. It is expected that our findings should have some implications for academics, investors, managers, regulators and policy makers.

Item ID:	83909
Item Type:	Article (Research - C1)
ISSN:	1648-4460
Related URLs:	http://www.scopus.com/inward/record.url?...
Copyright Information:	© Vilnius University
Sensitivity Note:	Na
Date Deposited:	05 Dec 2024 02:20
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