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Reputation building, website disclosure and the case of intellectual capital

Author: Indra Abeysekera
Publisher: Bingley [England] : Emerald, 2011.
Series: Studies in managerial and financial accounting, v. 21.
Edition/Format:   Print book : English : 1st edView all editions and formats
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Document Type: Book
All Authors / Contributors: Indra Abeysekera
ISBN: 9780857245052 0857245058
OCLC Number: 682891110
Description: xix, 321 pages ; 24 cm.
Contents: Machine generated contents note: 1. Introduction And Overview --
1.1. Introduction --
1.2. Intellectual Capital --
1.3. Motivation --
1.4. Aims and Objectives --
1.5. Overview of Subsequent Chapters --
1.6. Summary --
2. Literature Review --
2.1. Introduction --
2.2. Defining Intellectual Capital --
2.3. Categorising Intellectual Capital --
2.4. Intellectual Capital Disclosure --
2.5. Financial Performance of Firms --
2.6. Firm Reputation --
2.7. Summary --
3. Theoretical Framework --
3.1. Introduction --
3.2. Resource-based, Signalling and Agency Theoretical Perspective --
3.3. Theoretical Constructs --
3.4. Content Analysis Model --
3.5. Directors' Perceptions About Intellectual Capital Resources from Survey Findings. 3.6. Summary --
4. Research Methods --
4.1. Introduction --
4.2. Content Analysis of the Websites --
4.3. Intellectual Capital Disclosure --
4.4. Intellectual Capital Measurement and Coding Framework --
4.5. Validity and Reliability of Content Analysis --
4.6. Sample Size for Content Analysis --
4.7. Survey Questionnaire --
4.8. Focused Interviews --
4.9. Summary --
5. Sample Characteristics --
5.1. Introduction --
5.2. Firm Size and Financial Reporting --
5.3. Intellectual Capital Disclosure --
5.4. Directors' Equity in the Firm --
5.5. Share Ownership --
5.6. Summary --
6. Findings And Interpretation --
Content Analysis --
6.1. Introduction --
6.2. Regression Analysis of Intellectual Capital Data from the Content Analysis --
6.3. Summary --
7. Findings And Interpretation --
Survey Questionnaire. 7.1. Introduction --
7.2. Results from the Survey Questionnaire --
7.3. Summary --
8. Findings And Interpretation --
Interviews --
8.1. Introduction --
8.2. Aims of Disclosure and Targeted Stakeholders --
8.3. Selection of Intellectual Capital Disclosure Signals --
8.4. The Level of Intellectual Capital Disclosure --
8.5. Summary --
9. Conclusions --
9.1. Introduction --
9.2. Motivation and Scope of the Research --
9.3. Data, Methods and Results --
9.4. Policy Recommendations --
9.5. Main Limitations of the Research and Suggestions for Future Research.
Series Title: Studies in managerial and financial accounting, v. 21.
Responsibility: by Indra Abeysekera.

Abstract:

A study that investigates the various aspects of the 100 entrepreneurial firms in Australia. It analyses the association between intellectual capital disclosure types on company-sponsored websites,  Read more...

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