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Executive Summary

Reputation Building, Website Disclosure and the Case of Intellectual Capital

ISBN: 978-0-85724-505-2, eISBN: 978-0-85724-506-9

Publication date: 31 December 2010

Abstract

This study gave rise to four policy recommendations. First, firms are encouraged to use both narrative and visual forms of disclosure to complement one another in disclosing intellectual capital resource items on websites. Secondly, it is important to conduct an awareness program about intellectual capital disclosure on websites so that small firms become aware of the positive impact such disclosure can have in enhancing corporate reputation. Thirdly, firms should prepare guidelines for intellectual capital disclosure on websites so that they can favour a best practice model. Finally, fostering a dialogue between stakeholders and the accounting regulators can help to streamline intellectual capital disclosure for more value relevant, forward-looking information. These points are elaborated in the following.

Citation

(2010), "Executive Summary", Abeysekera, I. (Ed.) Reputation Building, Website Disclosure and the Case of Intellectual Capital (Studies in Managerial and Financial Accounting, Vol. 21), Emerald Group Publishing Limited, Leeds, pp. 1-10. https://doi.org/10.1108/S1479-3512(2011)0000021008

Publisher

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Emerald Group Publishing Limited

Copyright © 2010, Emerald Group Publishing Limited