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我国上市公司智力资本信息自愿披露的实证研究 被引量:6

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摘要 本文以我国规模最大的100家非金融上市公司2007年的年度报告为样本,对其智力资本信息自愿披露状况进行考察。结果发现,我国上市公司智力资本信息自愿披露程度比较低,其中组织资本信息的披露程度最高,其次是顾客资本信息,最后是人力资本信息;智力资本信息自愿披露程度的行业差异比较明显,信息技术等高科技行业公司的披露程度较高,而电力等传统行业公司的披露程度较低。
出处 《会计之友》 北大核心 2009年第16期60-62,共3页 Friends of Accounting
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参考文献9

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二级参考文献14

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