Purpose – Despite the competitive internationalization of higher education, international students' responses to dissatisfaction (consumer complaining behavior or CCB) are not well understood in New Zealand. While studies show that many factors, including culture, influence CCB, the...

Purpose: The purpose of this paper is to examine the extent and quality of voluntary intellectual capital 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...

Purpose – This paper aims to examine the indirect tax reform process in China. Specifically, it examines the reform of business tax to value-added tax. Inefficiencies within the new tax system are identified and discussed. The “business tax to value-added tax” reform was seen as an...

Purpose – The purpose of this paper is to report research on the extent and quality of intellectual capital (IC) disclosure of Chinese (mainland) companies that have dual listed A and H shares. Design/methodology/approach – A comprehensive IC disclosure index was constructed in the study to...

Purpose – The purpose of this paper is to examine the extent and quality of voluntary intellectual disclosures by information technology (IT) companies of China and India. Design/methodology/approach – The research method adopted for this study is content analysis. The research is limited to...

Purpose – The paper of this paper is to assess the extent and quality of IC disclosure in the Chinese and English language versions of the annual reports of 50 Chinese companies which are dual listed in both Chinese Mainland and Hong Kong stock markets. Design/methodology/approach – An IC...