Intellectual capital disclosure by Chinese and Indian information technology companies

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dc.contributor.authorWang, Qianyuen_NZ
dc.contributor.authorSharma, Umesh Prasaden_NZ
dc.contributor.authorDavey, Howarden_NZ
dc.date.accessioned2023-09-19T21:43:06Z
dc.date.available2023-09-19T21:43:06Z
dc.date.issued2016-07-11en_NZ
dc.description.abstractPurpose: The purpose of this paper is to examine the extent and quality of voluntary intellectual disclosures by information technology companies of China and India. Research Design/ Methodology: The research method adopted for this study is content analysis. The research is limited to the intellectual capital information disclosed in companies’ annual report. The sample for this research is based on 20 information technology (IT) companies listed by market captalisation listed on Shenzhen or Shanghai stock exchange market, and the largest 20 companies listed on Indian stock market. Findings: Indian IT companies tends to perform better than Chinese IT companies in extent and quality of disclosures. The extent of disclosure of both countries is at a relatively high level. The most frequently reported disclosure category in India is external capital, while the least one is human capital. In China, external capital is the most frequently disclosed category, while the internal capital is the least one. Limitations/ Implications: The sample size of the study is relatively small. Future research can expand on the sample size to get an overview of the intellectual capital disclosure, and conduct a longitudinal study to capture the trend of reporting practices. Originality: Previous studies of intellectual capital (IC) disclosure have covered little on the relationship between market capitalization and quality of disclosure and cross-country disclosure on IC. This research tends to extend the literature on intellectual capital disclosure.
dc.format.mimetypeapplication/pdf
dc.identifier.doi10.1108/JIC-02-2016-0026en_NZ
dc.identifier.issn1469-1930en_NZ
dc.identifier.urihttps://hdl.handle.net/10289/16036
dc.language.isoen
dc.publisherEmeralden_NZ
dc.relation.isPartOfJournal of Intellectual Capitalen_NZ
dc.rightsThis is an author’s accepted version of an article published in the Journal of Intellectual Capital. © 2016 Emerald Group Publishing Limited.
dc.subjectintellectual capital
dc.subjectChina
dc.subjectIndia
dc.subjectinformation technology
dc.subjectdisclosure
dc.titleIntellectual capital disclosure by Chinese and Indian information technology companiesen_NZ
dc.typeJournal Article
dspace.entity.typePublication
pubs.begin-page507
pubs.end-page529
pubs.issue3en_NZ
pubs.publisher-urlhttp://www.emeraldinsight.com/doi/full/10.1108/JIC-02-2016-0026en_NZ
pubs.volume17en_NZ
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