1.

Record Nr.

UNINA9910814522303321

Titolo

Reputation building, website disclosure and the case of intellectual capital / / edited by Indra Abeysekera

Pubbl/distr/stampa

Bradford, U.K. : , : Emerald Group Pub. Ltd., , 2011

ISBN

1-282-98695-3

9786612986956

0-85724-506-6

Edizione

[First edition.]

Descrizione fisica

1 online resource (341 pages)

Collana

Studies in managerial and financial accounting, , 1479-3512 ; ; 21.

Altri autori (Persone)

AbesekeraIndra

Disciplina

658.1511

658.40380994

Soggetti

Business & Economics - Accounting / Financial

Management accounting & bookkeeping

Intellectual capital

Managerial accounting

Accounting

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references (p. 91-100) and index.

Nota di contenuto

Executive summary -- ch. 1. Introduction and overview / Indra Abeysekera -- ch. 2. Literature review / Indra Abeysekera -- ch. 3. Theoretical framework / Indra Abeysekera -- ch. 4. Research methods / Indra Abeysekera -- ch. 5. Sample characteristics / Indra Abeysekera -- ch. 6. Findings and interpretation : content analysis / Indra Abeysekera -- ch. 7. Findings and interpretation : survey questionnaire / Indra Abeysekera -- ch. 8. Findings and interpretation : interviews / Indra Abeysekera -- ch. 9. Conclusions / Indra Abeysekera.

Sommario/riassunto

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.