Intellectual Capital Disclosure Preference of Accounting Firms in China
Author:Hong Yin , Ruonan Zhang Author Unit: Department of Accounting, Suzhou Vocational University, Suzhou 215104, Jiangsu, People’s Republic of China Department of Finance, Suzhou Vocational University, Suzhou 215104, Jiangsu, People’s Republic of China
Abstract：Taking Chinese accounting firms listed in the “Top 100 Accounting Firms on Comprehensive Evaluation in 2016”
as a sample, this paper statistically analyzed the intellectual capital disclosure of accounting firms in mainland
China. The research found that: (a) Intellectual capital information disclosed by Chinese accounting firms is
mainly focused on human capital and customer capital. Organizational capital which is helpful for the sustainable
development of accounting firms is seldom disclosed. (b) Differences exist in the disclosure preferences among
different types of accounting firms. Local firms prefer to disclose information about current employees and
customer resources, while “big four” pay more attention to employee training, incentives and constraints,
employee satisfaction and R&D. (c) Most firms prefer to qualitative disclosure and disclose less quantitative
information. The quality of intellectual capital disclosure of Chinese accounting firms needs to be improved.
Keywords：Accounting firm; Intellectual capital disclosure; Human capital; Customer capital; Organizational capital
Download information [SIZE：1.47 MB Amount of downloads： second]
