title: Voluntary disclosure of intellectual capital in Chinese (mainland) companies

authors: An, Yi

subjects: intellectual capital

abstract: This research examines the extent, quality, and determinants of intellectual capital (IC) disclosure in Chinese companies in order to obtain a comprehensive understanding with regard to the current status of IC disclosure in China, and further to provide some recommendations for IC reporting guidelines. A mixed methods approach, combining both qualitative and quantitative elements, was used. Specifically, the research evolved in three stages. 

Firstly, an IC disclosure index was developed as an instrument for content analysis through a questionnaire survey and consultation with a panel of twenty Chinese IC experts. Secondly, two years annual reports of 100 top A-share Chinese firms were coded for data collection using a coding framework developed from the disclosure index. The collected data were then quantified and analyzed so as to determine the extent and quality of IC disclosure by Chinese firms. Finally, a series of hypothesis regarding the correlations between IC disclosure practices of Chinese firms and nine impact factors (or determinants) were deduced on the basis of prior literature and some relevant theories. Then the hypotheses were tested employing the empirical evidence obtained from the second stage through some statistical techniques, such as univariate analysis and multiple regression analysis.

Inconsistent with prior research, the results in this study indicate that the current level of IC disclosure in China was quite high in both extent and quality, and there was no significant information gap between the expectation of Chinese stakeholders and the actual practices of Chinese firms. It is contended that there are three factors motivating Chinese firms to report their IC actively: to reduce information asymmetry between the management of a company and various stakeholder groups; to discharge accountability to various stakeholders; and to signal organizational legitimacy and excellence to the market. 

It was also found that all the impact factors other than ownership structure had a significant effect on the level of IC disclosure of Chinese firms in univariate analysis, while four out of nine factors comprising firm size, ownership concentration, board independence and stand-alone sustainability report had a significant impact on the level of IC disclosure in multiple regression analysis. It is believed that the findings in this research could have a number of implications for academics, investors, managers, regulators and policy makers.

text: Voluntary disclosure of intellectual capital in Chinese (mainland) companies This research examines the extent, quality, and determinants of intellectual capital (IC) disclosure in Chinese companies in order to obtain a comprehensive understanding with regard to the current status of IC disclosure in China, and further to provide some recommendations for IC reporting guidelines. A mixed methods approach, combining both qualitative and quantitative elements, was used. Specifically, the research evolved in three stages. 

Firstly, an IC disclosure index was developed as an instrument for content analysis through a questionnaire survey and consultation with a panel of twenty Chinese IC experts. Secondly, two years annual reports of 100 top A-share Chinese firms were coded for data collection using a coding framework developed from the disclosure index. The collected data were then quantified and analyzed so as to determine the extent and quality of IC disclosure by Chinese firms. Finally, a series of hypothesis regarding the correlations between IC disclosure practices of Chinese firms and nine impact factors (or determinants) were deduced on the basis of prior literature and some relevant theories. Then the hypotheses were tested employing the empirical evidence obtained from the second stage through some statistical techniques, such as univariate analysis and multiple regression analysis.

Inconsistent with prior research, the results in this study indicate that the current level of IC disclosure in China was quite high in both extent and quality, and there was no significant information gap between the expectation of Chinese stakeholders and the actual practices of Chinese firms. It is contended that there are three factors motivating Chinese firms to report their IC actively: to reduce information asymmetry between the management of a company and various stakeholder groups; to discharge accountability to various stakeholders; and to signal organizational legitimacy and excellence to the market. 

It was also found that all the impact factors other than ownership structure had a significant effect on the level of IC disclosure of Chinese firms in univariate analysis, while four out of nine factors comprising firm size, ownership concentration, board independence and stand-alone sustainability report had a significant impact on the level of IC disclosure in multiple regression analysis. It is believed that the findings in this research could have a number of implications for academics, investors, managers, regulators and policy makers.

year: 2012

title: Poetic sensibilities, humanities, and wonder: Toward an e/affective sociology of sport

authors: Rinehart, Robert E.

subjects: sport

abstract: In the academy that we often call the “sociology of sport,” rarely do we allow for the existence of poets or even of poetic sensibilities. This may seem to be a strange comment, given that NASSS particularly, and the sociology of sport more generally, are seen as stemming from a proud and mostly-honored tradition of the “social sciences.” In this case, the emphasis is on “sciences”—as opposed to more humanities-oriented discussions of the social.2 I plan, initially, to provide a contextualization of how I see we have come to where we are at, so please bear with me through my rehistoricizing, or story-making, of the sociology of sport—for, in my worldview, it is all story-making.

text: Poetic sensibilities, humanities, and wonder: Toward an e/affective sociology of sport In the academy that we often call the “sociology of sport,” rarely do we allow for the existence of poets or even of poetic sensibilities. This may seem to be a strange comment, given that NASSS particularly, and the sociology of sport more generally, are seen as stemming from a proud and mostly-honored tradition of the “social sciences.” In this case, the emphasis is on “sciences”—as opposed to more humanities-oriented discussions of the social.2 I plan, initially, to provide a contextualization of how I see we have come to where we are at, so please bear with me through my rehistoricizing, or story-making, of the sociology of sport—for, in my worldview, it is all story-making.

year: 2010

title: Protecting Māori data: Can a Privacy Code of Practice provide a partial solution?

authors: Watts, David

abstract: This paper explores whether a Māori Data Privacy Code, developed under the Privacy Act 2020, could provide additional protection for classes of information that are regarded by Māori as tapu. The Act already covers the personal information of Māori individuals in the same way it does any other individual. We argue that a MDP Code could offer additional protection for particular classes of sensitive personal information – specifically whakapapa data and data pertaining to deceased Māori. A MDP Code could restrict the purposes for which such information can be collected, used, disclosed, retained, stored and disposed of; put stronger requirements on agencies to demonstrate that their collection and use of this information is justified; require free, prior and informed consent for its use and disclosure; and provide for greater transparency and independent Māori oversight.

text: Protecting Māori data: Can a Privacy Code of Practice provide a partial solution? This paper explores whether a Māori Data Privacy Code, developed under the Privacy Act 2020, could provide additional protection for classes of information that are regarded by Māori as tapu. The Act already covers the personal information of Māori individuals in the same way it does any other individual. We argue that a MDP Code could offer additional protection for particular classes of sensitive personal information – specifically whakapapa data and data pertaining to deceased Māori. A MDP Code could restrict the purposes for which such information can be collected, used, disclosed, retained, stored and disposed of; put stronger requirements on agencies to demonstrate that their collection and use of this information is justified; require free, prior and informed consent for its use and disclosure; and provide for greater transparency and independent Māori oversight.

year: 2025-10