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

  • List of Appendix Sections
  • 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.

  • 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 results of intellectual capital value drivers clustered as classes of resources and as predictors of revenue growth reputation and provides a summary of the chapter.

  • 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 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 describes issues relating to the validity and reliability of content analysis in measuring intellectual capital disclosure signals as well as overcoming any problems. Section 4.6 outlines the sample size and reasons some firms were excluded from the study. Section 4.7 explains the survey questionnaire administered in this study. Section 4.8 describes focused interviews conducted in this study. Section 4.9 provides a summary of the chapter.

  • 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.

  • Acknowledgements
  • References
  • 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.

  • Subject Index

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 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....

  • 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 ...

  • 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 ...

  • References
  • 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...

  • 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 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...

  • 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...

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