Research on the Framework of Intellectual Capital Information Disclosure of Listed Companies in Coastal Areas

Yuan, B.; Xia, H.; Du, E., and Yang, D., 2020. Research on the framework of intellectual capital information disclosure of listed companies in coastal areas. In: Gong, D.; Zhang, M., and Liu, R. (eds.), Advances in Coastal Research: Engineering, Industry, Economy, and Sustainable Development. Journal of Coastal Research, Special Issue No. 106, pp. 242–246. Coconut Creek (Florida), ISSN 0749-0208.Considering that the role of intellectual capital information disclosure in listed companies in coastal areas is increasingly prominent, how to evaluate the quality of intellectual capital information disclosure has become a key issue. At present, most of the current data sources on intellectual capital information disclosure research are derived from annual reports and independent intellectual capital reports. However, with the development of self media, the data sources of information disclosure should not be limited to traditional information media, but should fully consider the information sources of microblogs, company websites, and other channels. This article takes the listed companies in the coastal areas as an example and applies the Delphi method to the construction of the intellectual capital information disclosure framework. Specifically, the author uses the Delphi method to find the expert questionnaire survey, selects the suitable factor index, constructs the multisource intellectual capital information disclosure framework, which integrates the information sources of the annual report, microblog, and official website. Then, the framework was verified in detail by the Krippendorff method. The framework can more scientifically reflect the quality of intellectual capital information disclosure of the listed companies in coastal areas. The research results provide new ideas for intellectual capital information disclosure.