Reputation Building, Website Disclosure & The Case of Intellectual Capital

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Indra Abeysekera
Emerald Group Publishing, Jan 6, 2011 - Business & Economics - 344 pages
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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.
 

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Contents

Executive Summary
1
Chapter 1 Introduction and overview
11
Chapter 2 Literature review
17
Chapter 3 Theoretical framework
25
Chapter 4 Research methods
39
Chapter 5 Sample characteristics
53
Chapter 6 Findings and interpretation Content analysis
59
Chapter 7 Findings and interpretation Survey questionnaire
63
Chapter 8 Findings and interpretation Interviews
69
Chapter 9 Conclusions
81
References
91
Appendices
101
Subject Index
317
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