• ISSN: 2010-023X (Print)
    • Abbreviated Title: Int. J. Trade, Economics and Financ.
    • Frequency: Quaterly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Managing Editor: Ms. Shira. W. Lu
    • Abstracting/ Indexing:  Crossref, Electronic Journals Library , EBSCO
    • E-mail: ijtef.editorial.office@gmail.com
HOME > Archive > 2023 > Volume 14 Number 2 (May 2023) >
IJTEF 2023 Vol.14(2): 25-28 ISSN: 2010-023X
DOI: 10.18178/ijtef.2023.14.2.751

The Voluntary Disclosure of Intellectual Capital and Its Impact on Level of Growth in Hong Kong Companies: Annual Reporting Trends over an 8-Year Period

Michael So

Abstract—This study investigates voluntary IC disclosures by Hong Kong-listed companies in their annual reports over an 8-year period (2011–2019), when they were subjected to high intangible investments. It focuses on the extent of overall IC disclosure and of disclosure related to three IC categories: structural, relational, and human capital. It is found that companies have an increased level of voluntary IC disclosures overtime. Additionally, IC disclosure is associated with the growth of companies; in particular, structural capital disclosures contribute to a larger extent to the variability of growth.

Index Terms—Intellectual capital, voluntary disclosure, agency theory

Michael So is with the BNU-HKBU United International College, China (e-mail: michaelyhso@uic.edu.cn).

[PDF]

Cite: Michael So, "The Voluntary Disclosure of Intellectual Capital and Its Impact on Level of Growth in Hong Kong Companies: Annual Reporting Trends over an 8-Year Period," International Journal of Trade, Economics and Finance vol.14, no.2, pp. 25-28, 2023.

Copyright © 2023 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).

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