Chapter 4 Research methods

• Published date: 31 December 2010
• Pages: 39-52
• Date: 31 December 2010
• DOI: https://doi.org/10.1108/S1479-3512(2011)0000021012
• Author: Indra Abeysekera

CHAPTER 4

RESEARCH METHODS

4.1. INTRODUCTION

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.

4.2. CONTENT ANALYSIS OF THE WEBSITES

As outlined in the Chapter 2, company-sponsored websites are increasingly

becoming a viable source from which stakeholders can make informed

decisions about affairs of the company (Paisey & Paisey, 2006). Firms can

regularly produce and modify company-sponsored websites to present an

up-to-date account of their concerns and their management’s thoughts in

a comprehensive manner.

A study of annual reports has examined the relationship between the

market value of f‌irms and their intellectual capital disclosure (Williams,

2001). Anecdotally, there are prospects that play down the relationship

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