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Reputation Building, Website Disclosure & the Case of Intellectual Capital



Book details for Reputation Building, Website Disclosure & the Case of Intellectual Capital
Studies in Managerial and Financial Accounting v. 21

Indra Abeysekera (author), Marc J. Epstein (series editor),

Hardback, 234 x 156mm , 344 pp, Illustrations

 06 Jan 2011

 Emerald Group Publishing Limited

 9780857245052

 $134.95

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Synopsis

This study investigated the following aspects of the 100 most entrepreneurial firms more widely known as the fastest growing firms in Australia. Firstly, the study analysed the association between intellectual capital disclosure types (narrative, visual, and numerical) on company-sponsored websites, using content analysis, and the corporate growth aspect of reputation of these firms over a three-year period from 2005 to 2007. Secondly, the study investigated the perceptions of directors about the value relevance of intellectual capital resource items in enhancing corporate reputation. Thirdly, the study identified motivations behind the extent of intellectual capital resource items disclosure on company-sponsored websites when the director perception survey was inconsistent with such disclosures.