The Effects of Industry Type, Company Size and Performance on Chinese Companies’ IC Disclosure: A Research Note
This paper examines the effects of industry type, firm size and corporate performance on intellectual capital (IC) disclosure among Chinese (mainland) companies. It was found that industry type did not have a significant influence on IC reporting practices of Chinese firms; the larger firms generall...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Wollongong
2011-09-01
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| Series: | Australasian Accounting, Business and Finance Journal |
| Subjects: | |
| Online Access: | http://ro.uow.edu.au/aabfj/vol5/iss3/8 |