Determinants of intellectual capital disclosure by Chinese companies: An empirical investigation

An, Y., Y.;Eggleton, I.R.C., I.R.C.;Sharma, U.;Harun, H.;Luo, Fukai

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.

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Transformations in Business and Economics

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1648-4460

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Vilniaus Universitetas

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