Yi, An; Davey, Howard - In: Journal of Intellectual Capital 11 (2010) 3, pp. 326-347
‐listed companies in mainland China. Findings – Consistent with previous research, the current level of IC disclosure by mainland … implications – IC disclosure in China is an important part of the movement to greater transparency. Increased appreciation of the … reviews one of the few research studies of IC disclosure in mainland China. The research also incorporates a quality index of …