• 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 > 2024 > Volume 15 Number 1 (2024) >
IJTEF 2024 Vol.15(1): 39-42
DOI: 10.18178/ijtef.2024.15.1.767

Managerial Motivations on Voluntary Intellectual Capital Disclosure in Hong Kong

Michael So* and Shiyao Zheng
BNU-HKBU United International College, Zhuhai, China
Email: michaelyhso@uic.edu.cn (M.S.); p930006270@mail.uic.edu.cn (S.Y.Z.)
*Corresponding author

Manuscript received October 30, 2023; revised November 16, 2023; accepted December 1, 2023; published March 20, 2024.

Abstract—This paper investigates what influences managerial motivations to disclose Intellectual Capital (IC). Understanding managers’ perceptions of these issues can provide valuable insights that may help predict the extent to which firms might improve certain disclosure mechanisms that could benefit their stakeholders. In this study, the best-supported motive for voluntary IC disclosure is to enhance communication to stakeholders so as to reduce information asymmetry. In contrast, respondents did not view stock price motivation and stock-based compensation as important benefits for disclosure.


Keywords—intellectual capital, managerial motivation, signalling theory


Cite: Michael So and Shiyao Zheng, "Managerial Motivations on Voluntary Intellectual Capital Disclosure in Hong Kong," International Journal of Trade, Economics and Finance vol.15, no.1, pp. 39-42, 2024.


Copyright © 2024 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).


PREVIOUS PAPER
A Study on the Impact of Digital Economy on Implied Carbon Emissions from Trade in the Perspective of Global Value Chains
NEXT PAPER
Last page

Copyright © 2008-2024. International Journal of Trade, Economics and Finance. All rights reserved.
E-mail: ijtef.editorial.office@gmail.com