Reputation Building, Website Disclosure and the Case of Intellectual Capital



Publication Details

Abeysekera, I. (2011). Reputation Building, Website Disclosure & the Case of Intellectual Capital. Studies in Managerial and Financial Accounting Vol. 21 Bingley, U.K: Emerald Publishing.


This study investigated the following aspects of the 100 most entrepreneurial firms, widely known as the fastest growing firms in Australia. Firstly, the study analysed the relationship 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). There are many facets to reputation. The process aspect that is not translated into financial output is part of intellectual capital and is distributed across a wide range of intellectual capital resource items. Secondly, the study investigated the perceptions of directors about the importance 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. A firm's reputation plays an influential role in its capacity to generate greater profits and long-term growth. Because corporate reputation has many facets, and many studies have not separated out aspects of corporate reputation in their investigations, some authors have criticised the findings of previous corporate reputation research. This study investigated the revenue growth aspect of corporate reputation, as it is one of the major contributors to corporate growth in firms.

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