Matches in SemOpenAlex for { <https://semopenalex.org/work/W1978353487> ?p ?o ?g. }
Showing items 1 to 86 of
86
with 100 items per page.
- W1978353487 endingPage "686" @default.
- W1978353487 startingPage "661" @default.
- W1978353487 abstract "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 disclosure index is constructed. Content analysis is used to code the 100 annual reports in accordance to a five-point scale. Findings – The Chinese version annual reports disclose more internal capital than the English versions, yet the English versions showed greater external capital. There was found to be a strong relationship between type of industries, the size of companies and the level of IC disclosure. Research limitations/implications – The paper only examines one year's annual reports of the top 50 Chinese companies by market capitalisation. Practical implications – It is hoped that by highlighting the IC disclosure of companies in China this will raise the level of debate around this issue and will lead to gre..." @default.
- W1978353487 created "2016-06-24" @default.
- W1978353487 creator A5010868641 @default.
- W1978353487 creator A5043574193 @default.
- W1978353487 creator A5070040694 @default.
- W1978353487 date "2013-10-21" @default.
- W1978353487 modified "2023-09-26" @default.
- W1978353487 title "Chinese and English language versions: intellectual capital disclosure" @default.
- W1978353487 cites W1512719523 @default.
- W1978353487 cites W1516987016 @default.
- W1978353487 cites W1526245674 @default.
- W1978353487 cites W1558717801 @default.
- W1978353487 cites W1964325237 @default.
- W1978353487 cites W1966549255 @default.
- W1978353487 cites W1986327152 @default.
- W1978353487 cites W2005912262 @default.
- W1978353487 cites W2016264827 @default.
- W1978353487 cites W2038164143 @default.
- W1978353487 cites W2039510180 @default.
- W1978353487 cites W2040741661 @default.
- W1978353487 cites W2045897064 @default.
- W1978353487 cites W2046178531 @default.
- W1978353487 cites W2071768430 @default.
- W1978353487 cites W2080372524 @default.
- W1978353487 cites W2101761883 @default.
- W1978353487 cites W2124273733 @default.
- W1978353487 cites W2128268974 @default.
- W1978353487 cites W2130830740 @default.
- W1978353487 cites W2131808503 @default.
- W1978353487 cites W3121152263 @default.
- W1978353487 cites W3121876454 @default.
- W1978353487 cites W3122324155 @default.
- W1978353487 cites W3124771652 @default.
- W1978353487 doi "https://doi.org/10.1108/jic-03-2013-0030" @default.
- W1978353487 hasPublicationYear "2013" @default.
- W1978353487 type Work @default.
- W1978353487 sameAs 1978353487 @default.
- W1978353487 citedByCount "11" @default.
- W1978353487 countsByYear W19783534872014 @default.
- W1978353487 countsByYear W19783534872015 @default.
- W1978353487 countsByYear W19783534872016 @default.
- W1978353487 countsByYear W19783534872017 @default.
- W1978353487 countsByYear W19783534872020 @default.
- W1978353487 crossrefType "journal-article" @default.
- W1978353487 hasAuthorship W1978353487A5010868641 @default.
- W1978353487 hasAuthorship W1978353487A5043574193 @default.
- W1978353487 hasAuthorship W1978353487A5070040694 @default.
- W1978353487 hasConcept C10138342 @default.
- W1978353487 hasConcept C121955636 @default.
- W1978353487 hasConcept C138885662 @default.
- W1978353487 hasConcept C144133560 @default.
- W1978353487 hasConcept C166957645 @default.
- W1978353487 hasConcept C2780838347 @default.
- W1978353487 hasConcept C41895202 @default.
- W1978353487 hasConcept C83646750 @default.
- W1978353487 hasConcept C95457728 @default.
- W1978353487 hasConceptScore W1978353487C10138342 @default.
- W1978353487 hasConceptScore W1978353487C121955636 @default.
- W1978353487 hasConceptScore W1978353487C138885662 @default.
- W1978353487 hasConceptScore W1978353487C144133560 @default.
- W1978353487 hasConceptScore W1978353487C166957645 @default.
- W1978353487 hasConceptScore W1978353487C2780838347 @default.
- W1978353487 hasConceptScore W1978353487C41895202 @default.
- W1978353487 hasConceptScore W1978353487C83646750 @default.
- W1978353487 hasConceptScore W1978353487C95457728 @default.
- W1978353487 hasIssue "4" @default.
- W1978353487 hasLocation W19783534871 @default.
- W1978353487 hasOpenAccess W1978353487 @default.
- W1978353487 hasPrimaryLocation W19783534871 @default.
- W1978353487 hasRelatedWork W2014365073 @default.
- W1978353487 hasRelatedWork W2462181978 @default.
- W1978353487 hasRelatedWork W2793017167 @default.
- W1978353487 hasRelatedWork W2904958919 @default.
- W1978353487 hasRelatedWork W2921929263 @default.
- W1978353487 hasRelatedWork W3135270396 @default.
- W1978353487 hasRelatedWork W3139310757 @default.
- W1978353487 hasRelatedWork W3185280790 @default.
- W1978353487 hasRelatedWork W98513679 @default.
- W1978353487 hasRelatedWork W2338359002 @default.
- W1978353487 hasVolume "14" @default.
- W1978353487 isParatext "false" @default.
- W1978353487 isRetracted "false" @default.
- W1978353487 magId "1978353487" @default.
- W1978353487 workType "article" @default.