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Reputation Building Website Disclosure The Case Of Intellectual Capital
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Book Synopsis Reputation Building, Website Disclosure & The Case of Intellectual Capital by : Indra Abeysekera
Download or read book Reputation Building, Website Disclosure & The Case of Intellectual Capital written by Indra Abeysekera and published by Emerald Group Publishing. This book was released on 2011-01-06 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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, using content analysis, and the corporate growth aspect of reputation of these firms over a three-year period from 2005 to 2007.
Book Synopsis Reputation Building, Website Disclosure, and the Case of Intellectual Capital by : Indra Abeysekera
Download or read book Reputation Building, Website Disclosure, and the Case of Intellectual Capital written by Indra Abeysekera and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigates into the website disclosures of the 100 most entrepreneurial firms more widely known as the fastest growing companies in Australia recording the highest revenue growth sustained over three years, to examine their influence on the corporate growth aspect of reputation building. The majority of them are small businesses that are not required to prepare annual reports with general purpose financial reports; their primary tool of communication is the company-sponsored websites. They heavily rely on intangibles to propel their corporate growth and assert their distinctive character to stakeholders, and hence are the case of intellectual capital. The study spanning over three continuous years (2005 to 2007), analyses website disclosure of 45 intellectual capital resource items, and examines their relation to reputation building. The statistical analysis using panel data models reveal that combining narrative and visual intellectual capital disclosure on websites enhance corporate reputation. A survey questionnaire was mailed to directors of these firms identify corporate culture, customer satisfaction, and staff know-how as most contributing to reputation building. The eighteen focused interviews conducted with directors of firms reveal that the aim of website intellectual capital disclosure is to appear to their major stakeholders (existing and potential; customers and staff) as leaders or differentiators of their industry. Firms considered several factors in making decisions about disclosing intellectual capital resource items on their websites and perceived importance does not necessarily translate into website disclosure. The findings lead to policy recommendations having both managerial and research implications - a dialogue between stakeholders and accounting regulators, conducting an awareness program on website disclosure, guidelines on website disclosure, and encouraging firms to combine disclosure types.
Book Synopsis Intellectual Capital and Public Sector Performance by : Kardina Kamaruddin
Download or read book Intellectual Capital and Public Sector Performance written by Kardina Kamaruddin and published by Emerald Group Publishing. This book was released on 2013-11-11 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study investigated the relationship between intellectual capital and public sector performance in Malaysia. Findings revealed that there is a significant and positive relationship between two, and one way of increasing the level of public sector performance is to tie performance to intellectual capital.
Book Synopsis Social and Environmental Disclosure by Chinese Firms by : Yingjun Lu
Download or read book Social and Environmental Disclosure by Chinese Firms written by Yingjun Lu and published by Routledge. This book was released on 2014-03-26 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.
Book Synopsis Non-Financial Disclosure and Integrated Reporting by : Lucrezia Songini
Download or read book Non-Financial Disclosure and Integrated Reporting written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2020-03-12 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
Download or read book Sustainability Disclosure written by and published by Emerald Group Publishing. This book was released on 2015-11-06 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.
Book Synopsis Digital Technology and Changing Roles in Managerial and Financial Accounting by : Allam Hamdan
Download or read book Digital Technology and Changing Roles in Managerial and Financial Accounting written by Allam Hamdan and published by Emerald Group Publishing. This book was released on 2024-01-29 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession.
Book Synopsis Perspectives on International Financial Reporting and Auditing in the Airline Industry by : Can Öztürk
Download or read book Perspectives on International Financial Reporting and Auditing in the Airline Industry written by Can Öztürk and published by Emerald Group Publishing. This book was released on 2022-02-03 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.
Book Synopsis Servitization Strategy and Managerial Control by : Anna Pistoni
Download or read book Servitization Strategy and Managerial Control written by Anna Pistoni and published by Emerald Group Publishing. This book was released on 2017-11-29 with total page 328 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems. The book can represent a useful tool for companies interested developing successful servitization strategies.
Book Synopsis Performance Measurement and Management Control by : Marc J. Epstein
Download or read book Performance Measurement and Management Control written by Marc J. Epstein and published by Emerald Group Publishing. This book was released on 2018-09-07 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.
Book Synopsis Adoption of Anglo-American models of corporate governance and financial reporting in China by : Huiying Wu
Download or read book Adoption of Anglo-American models of corporate governance and financial reporting in China written by Huiying Wu and published by Emerald Group Publishing. This book was released on 2014-01-16 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.
Book Synopsis Performance Measurement and Management Control by : Antonio Davila
Download or read book Performance Measurement and Management Control written by Antonio Davila and published by Emerald Group Publishing. This book was released on 2014-05-12 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new volume contains selected papers that were presented at the 2013 conference on performance measurement and management control focusing on behavioral implications and human actions associated with the use of performance measurement and management control systems.
Book Synopsis Globalisation and Contextual Factors in Accounting by : Eva Heidhues
Download or read book Globalisation and Contextual Factors in Accounting written by Eva Heidhues and published by Emerald Group Publishing. This book was released on 2012-03-01 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph critically examines convergence of financial reporting in Germany by taking into account the influence of political, social and economic factors on accounting. This study makes an original and significant contribution by examining issues and biases in the convergence process that may challenge the assumption of superiority,
Book Synopsis Organizational Learning Approach to Process Innovations by : Seleshi Sisaye
Download or read book Organizational Learning Approach to Process Innovations written by Seleshi Sisaye and published by Emerald Group Publishing. This book was released on 2012-04-04 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses the organizational processes and structural barriers to the diffusion and adoptions of innovations. This book addresses the organizational learning strategies of adoption and diffusion of process innovation approaches. It also presents the theoretical framework of organizational learning and process innovations.
Book Synopsis Agricultural Finance and Opportunities for Investment and Expansion by : Ejiogu, Augustine Odinakachukwu
Download or read book Agricultural Finance and Opportunities for Investment and Expansion written by Ejiogu, Augustine Odinakachukwu and published by IGI Global. This book was released on 2018-04-06 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the modern globalized economy, it is important for businesses of all sizes to take advantage of the opportunity to enter diverse markets around the world. Through an international presence, organizations can remain competitive. Agricultural Finance and Opportunities for Investment and Expansion provides emerging research on the sources and profitable uses of funds in agricultural enterprises and sustainable agricultural production. While highlighting topics such as agricultural credit, enterprise expansion, and risk management, this publication explores the theoretical applications of agriculture through a business perspective. This book is an important resource for managers, academics, researchers, scholars, and graduate-level students seeking current research on the implementation of agriculture as a means of improving society and economy.
Book Synopsis Accounting and Control for Sustainability by : Lucrezia Songini
Download or read book Accounting and Control for Sustainability written by Lucrezia Songini and published by Emerald Group Publishing. This book was released on 2013-11-25 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book aims to explore new challenges and prospects for sustainability accounting by considering a large spectrum of theoretical lenses and research methods. It brings together articles that consider main areas of accounting, in order to review and advance theorizations and methodological applications to the study of all main accounting fields.
Book Synopsis Achieving Global Convergence of Financial Reporting Standards by : Christopher Patel
Download or read book Achieving Global Convergence of Financial Reporting Standards written by Christopher Patel and published by Emerald Group Publishing. This book was released on 2011-12-15 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
