The Information Disclosure Of Unconventional Intangible Assets And Its Market Examination Of Listed Company

Today, the evolution of the structure of the enterprise intangible assets has shown thefollowing trends: the connotation and extension of enterprise intangible assets has been furtherdeveloped. Much attention has been given to unconventional intangible assets such asqualification, customer and human resource. But these intangible assets rarely reflect on theexisting accounting statements. Information disclosure of listed company is one of the keyelements for investors to eliminate uncertainty in stock market. Information disclosure notonly can protect the interests of investors, but also can promote the effective operation of thecapital market. It plays an important role in regulating stock market’s sustainabledevelopment.The purpose of this thesis is to define the research of unconventional intangible assets.On this basis, excavating unconventional intangible asset information, understanding theunconventional intangible assets’ survival and the management situation in the enterprise andinspecting relationship between unconventional intangible assets and business activities basedon Public companies on GEM prospectus and annual report. Finally, put forward relatedsuggestions of unconventional intangible assets’ information disclosure and standardizemanagement.This thesis adopts empirical research method to investigate and analyze thenon-conventional intangible assets’ overall disclosure and disclosure quality,pointing out thatthe current non-conventional intangible assets having some outstanding problems,such as theinformation disclosure scope is narrow, the form is imperfect, the class name is notstandardized, the poor usefulness of information, lacking of the initiative and so on.On thisbasis, selecting method of comparative and regression analysis, studying the relationshipbetween the non conventional intangible assets and net rate and enterprise performance.Finally, the results confirmed the unconventional intangible assets’ disclosure plays animportant role in finding its value. According to the statistical conclusion, analyze the currentreasons of the difficulty about unconventional intangible assets’ disclosure and put forwardsome related suggestions.