Reputation Building, Website Disclosure and the Case of Intellectual Capital (vol. 21)

Publisher:
Emerald Group Publishing Limited
Publication date:
2010-12-31
Authors:
ISBN:
978-0-85724-505-2

Latest documents

  • 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 disclosure can have in enhancing corporate reputation. Thirdly, firms should prepare guidelines for intellectual capital disclosure on websites so that they can favour a best practice model. Finally, fostering a dialogue between stakeholders and the accounting regulators can help to streamline intellectual capital disclosure for more value relevant, forward-looking information. These points are elaborated in the following.

  • List of Appendix Sections
  • List of Charts
  • Acknowledgements
  • List of Figures
  • 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.

  • List of Tables
  • 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 objectives of this study. The last section provides an introduction to and overview of the following chapters.

  • References
  • 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 categorisation. Section 2.4 examines the definition of intellectual capital disclosure. Section 2.5 examines firm performance from the viewpoint of firm reputation for value-relevant disclosure. Section 2.6 discusses firm reputation in the context of intellectual capital disclosure. Section 2.7 provides a summary of the chapter.

Featured documents

  • 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....

  • 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...

  • 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 ...

  • References
  • 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....

  • 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,...

  • 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 ...

  • 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...

  • 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...

  • Subject Index