为了全面了解我国企业智力资本信息披露状况，本书检验了我国上市公司智力资本信息披露的广度、质量及影响因素，并进一步提供了一些适用于我国国情的企业智力资本信息披露建议。本研究采用了定性与定量分析相结合的混合研究方法。研究结果表明，我国上市公司无论是在智力资本的披露广度，还是披露质量上都表现良好。而且，本研究并没有发现我国上市公司的智力资本披露与各利益相关者的信息需求之间存在着显著的差异。
CHAPTER ONERESEARCH INTRODUCTION
1.1 Background
1.2 Problem statement
1.3 Research purpose and objectives
1.4 Research methodology and methods
1.5 Outline of the book
1.6 Scope and limitations
CHAPTER TWOLITERATURE REVIEW
2.1 Introduction
2.2 What is intellectual capital?
2.2.1 The origin of intellectual capital
2.2.2 The definition of intellectual capital
2.2.3 The growing importance of intellectual capital
2.3 Intellectual capital reporting
2.4 Prior research regarding IC disclosure
2.5 Chapter summary
CHAPTER THREETHEORETICAL FRAMEWORK
3.1 Introduction
3.2 Agency theory
3.2.1 Fundamental concepts
3.2.2 Agency problems and solution mechanisms
3.2.3 Agency theory and voluntary IC disclosure
3.3 Stakeholder theory
3.3.1 What is a stakeholder?
3.3.2 Key concepts of stakeholder theory
3.3.3 Stakeholder theory and voluntary IC disclosure
3.4Signalling theory
……
