Gao, Sifan, Xiu, Yang, An, Yi, Davey, Howard, and Harun, Harun (2025) Quality of online intellectual capital disclosure by Chinese mainland universities: the case of C9. Journal of Intellectual Capital. (In Press)

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Abstract

Purpose: This paper aims to comprehensively evaluate the quality of online intellectual capital disclosure in mainland China’s C9 universities from multiple perspectives.

Design/methodology/approach: This study adopts a multiple case study approach to analyze the content of intellectual capital disclosure on the official websites of the representative C9 universities in mainland China. Based on Chinese university information disclosure policies and existing literature, an assessment framework for intellectual capital disclosure in Chinese mainland universities was constructed as an instrument for content analysis.

Findings: The online intellectual capital disclosure of C9 universities demonstrates high accessibility, diversity of modes and comparability. Compared to structural capital and relational capital, human capital has the highest disclosure quality. However, issues remain with the online intellectual capital disclosure in C9 universities, such as dispersed disclosure locations, insufficient critical disclosures, low quality of voluntary disclosures, and significant disparities of disclosures between universities.

Practical implications: The findings can help continuously improve the intellectual capital disclosure in universities, better meet the information needs of various stakeholders, and promote the long-term development of universities.

Originality/value: This paper not only exploratively constructs an assessment framework for intellectual capital disclosure suitable for Chinese mainland universities, but also systematically evaluates the quality of online intellectual capital disclosures by the most prestigious universities in China (the C9 league) for the first time. This study fills the gap in the literature on evaluating intellectual capital disclosure in mainland China and offers new perspectives and references for universities in developing countries.

Item ID:	86030
Item Type:	Article (Research - C1)
ISSN:	1758-7468
Keywords:	Mainland China, C9, Intellectual capital, Online disclosure, Quality evaluation
Related URLs:	Publisher
Copyright Information:	© Emerald Publishing Limited
Sensitivity Note:	NA
Date Deposited:	07 Jul 2025 23:07
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