IT Law (Books and Journals)
23 results for IT Law (Books and Journals)
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Reputation Building, Website Disclosure and the Case of Intellectual Capital (vol. 21)
by:
Emerald Group Publishing Limited, 2010
- Acknowledgements
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Chapter 3 Theoretical framework
This chapter describes signalling theory, which is used to interpret the findings. Section 3.2 outlines the implications of signalling theory as a way of correcting market failure through voluntary disclosure. Section 3.3 discusses theoretical constructs, outlining independent variables, interaction of independent variables and mediating variables. Section 3.4 outlines the empirical model used...
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Chapter 8 Findings and interpretation – Interviews
This chapter outlines the findings from the interviews conducted with company directors, chief executive officers or senior executives that meet the third objective of this study. Section 8.2 outlines the aims of intellectual capital disclosure of the fastest growing firms on company-sponsored websites. Section 8.3 explains the reasons behind selection of disclosure types on website disclosure –...
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Chapter 6 Findings and interpretation – Content analysis
This chapter outlines findings for the first objective of the study from the model in order to determine the effectiveness of disclosure as predictors of revenue growth reputation. Section 6.2 outlines the results analysed by frequency count and sentence count. Section 6.3 outlines the results of categories of intellectual capital, namely internal, external and human capital and provides a...
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Appendices
The following is an introductory profile of the fastest growing firms over the three-year period of the study listed by corporate reputation ranking order. The business activities in which the firms are engaged are outlined to provide background information for the reader.
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Executive Summary
This study gave rise to four policy recommendations. First, firms are encouraged to use both narrative and visual forms of disclosure to complement one another in disclosing intellectual capital resource items on websites. Secondly, it is important to conduct an awareness program about intellectual capital disclosure on websites so that small firms become aware of the positive impact such...
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Chapter 1 Introduction and overview
This chapter introduces intellectual capital and intellectual capital disclosure and provides an overview of the subsequent chapters of the study. Section 1.2 outlines the relevance of intellectual capital in the present context. Section 1.3 explains the motivation for undertaking a study investigating revenue growth reputation and intellectual capital. Section 1.4 explains the aims and...
- References
- Subject Index
- Dedication
- Studies in Managerial and Financial Accounting
- Studies in Managerial and Financial Accounting
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Chapter 9 Conclusions
This chapter provides a brief overview of the contents of this report and evaluates its contribution to the literature. Section 9.2 briefly summarises the motivation behind the study and the scope of the research. Section 9.3 briefly summarises the data, methodology and results. Section 9.4 outlines policy recommendations. Section 9.5 describes the limitations of this study. The last section...
- Copyright page
- List of Figures
- List of Tables
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Chapter 5 Sample characteristics
This chapter describes some of the characteristics of the firms analysed in this study. Section 5.2 outlines the size of firms, measured by annual revenue and employee numbers. It then discusses the implications for reporting entity status, preparing general-purpose financial reports and annual reports. Section 5.3 outlines the intellectual capital disclosure signals – narrative, visual and...
- List of Charts
- List of Appendix Sections
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Chapter 2 Literature review
This chapter provides a review of the literature relating to intellectual capital and firm performance in the context of corporate reputation. Section 2.2 outlines the definitions of intellectual capital and how they differ from the definitions offered for intangibles by accounting regulators. Section 2.3 reviews the categorisation of intellectual capital and looks at two major models of...
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Chapter 7 Findings and interpretation – Survey questionnaire
This chapter outlines findings from the questionnaire survey that meets the second objective of this study. Section 7.2 outlines a comparison between intellectual capital value drivers perceived by directors as important for the revenue growth aspect of revenue growth reputation and intellectual capital value drivers disclosed on company-sponsored websites. Section 7.3 outlines linear regression...
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Chapter 4 Research methods
This chapter describes the research methods used in this study. Section 4.2 introduces the content analysis of company-sponsored websites. Section 4.3 outlines the intellectual capital disclosure signals – narrative, visual and numerical – and their measurement. Section 4.4 introduces the recording of quantified intellectual capital disclosure signals within the coding framework. Section 4.5...