摘要
采用Content analysis方法对我国钢铁、纺织、医药制造三个行业资产排名前10位的上市公司年度报告中所披露的知识资本信息进行了研究。研究结果表明:年报中信息披露的数量随年度有增长的趋势,但同时在有些信息的披露上还缺乏较大的透明度。最后,在此基础上为完善知识资本信息披露制度提出了相关的建议和措施。
This paper investigated the intellectual capital information disclosed in annual reports which promulgated by the total assets top 10 public corporations in steel,textile and pharmaceutical industry. The outcome revealed that the disclosing strength of intellectual capital information stepped up in every year,but there was still an observable absence of transparency in much intellectual capital information. Finally, the author advised many methods to improve the system of intellectual capital disclosing.
出处
《情报科学》
CSSCI
北大核心
2009年第7期1016-1020,1026,共6页
Information Science
关键词
上市公司
知识资本
信息披露
public corporation
intellectual capital
information disclosing
