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

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• Acknowledgements
• 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 for linear regression to investigate disclosure signals and their association with corporate reputation. Section 3.5 outlines the empirical model developed to investigate the directors' perception of the effectiveness of intellectual capital value drivers in enhancing corporate reputation. It also outlines the approach adopted to compare disparity between intellectual capital disclosure and directors' perception of the ability of drivers to enhance intellectual capital value of corporate reputation. Section 3.6 provides a summary for the chapter.

• 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 – narrative, visual and numerical. Section 8.4 outlines the factors contributing to the disparity between directors' perception about the importance of intellectual capital value drivers and disclosure of these items on company-sponsored websites. Section 8.5 provides a summary of the chapter.

• 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 summary of the chapter.

• 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.

• 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.

• 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
• Subject Index
• Dedication

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 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...

• 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 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...

• 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 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...

• 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 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 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...