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Intellectual capital disclosure and the information gap: Evidence from China

  • 【作者】Yi An,Howard Davey,Ian R.C. Eggleton,Zhuquan Wang
  • 【作者单位】a College of Management Ocean University of China 238 Songling Road Laoshan District Qingdao City People's Republic of China b University of Waikato Management School Private Bag 3105 Hamilton New Zealand c School of Accounting and Commercial Law Victoria University of Wellington Rutherford House 23 Lambton Quay, Pipitea Campus WellingtonNew Zealand
  • 【年份】2015
  • 【卷号】Vol.31No.2
  • 【页码】179-187
  • 【ISSN】0882-6110
  • 【关键词】Intellectual capital disclosure Stakeholders China 
  • 【摘要】 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, combin...
  • 【文献类型】 期刊
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