Perceptions of Chinese Stakeholders on the Disclosure Importance of Intellectual Capital Attributes: A Note
- Yi An
- Harun Harun
- Chunhui Hu
- Xuehua Liu
Abstract
The aim of this study is to examine the perceptions of Chinese stakeholders on the disclosure importance of the most significant intellectual capital (IC) attributes by firms, primarily using a questionnaire survey. It proceeded in two stages. In the first stage, a number of IC attributes were selected on the basis of prior literature and aconsultation process with a panel of Chinese stakeholders. In the second stage, a questionnaire survey wasdesigned to gather the opinions of the stakeholder panel on the disclosure importance of the identified IC attributes. The results show that all the attributes achieved a rating at least moderately important, including 60%rated as extremely or very important to disclose. In addition, the stakeholders offered some insightful comments and suggestions on the disclosure of IC in China.
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- DOI:10.5539/ijbm.v9n12p105
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