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...

Purpose – The purpose of this paper is to examine the quality of voluntary intellectual capital (IC) by universities in New Zealand, Australia, and the UK. Design/methodology/approach – An IC framework was developed to measure IC reporting in the university sector. Content analysis was used...