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Intellectual capital (IC) is often seen as a key value driver for corporate success in the current knowledge economy. Due to the importance of IC, increasing companies report their IC related inforaion in the annual report or online, so as to discharge accountability to various stakeholders as well as attract potential investors. This book provides preliminary evidence as to intellectual capital reporting in the largest developing country, China.This would be the first monograph in English to explore intellectual capital reporting by Chinese companies.

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Dr Yi An is a postdoctoral fellow at Ocean University of China. He obtained his Ph.D degree in Accounting from University of Waikato Management School, New Zealand. Dr An has published his research in such journals as Advances in Accounting, Journal of Intellectual capital,Public Money & management amongst others.

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