This chapter provides a review of the literature relating to intellectual capital and firm performance in the context of corporate reputation. Section 2.2 outlines the definitions of intellectual capital and how they differ from the definitions offered for intangibles by accounting regulators. Section 2.3 reviews the categorisation of intellectual capital and looks at two major models of categorisation. Section 2.4 examines the definition of intellectual capital disclosure. Section 2.5 examines firm performance from the viewpoint of firm reputation for value-relevant disclosure. Section 2.6 discusses firm reputation in the context of intellectual capital disclosure. Section 2.7 provides a summary of the chapter.
Abeysekera, I. (2010), "Chapter 2 Literature review", 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, Bingley, pp. 17-24. https://doi.org/10.1108/S1479-3512(2011)0000021010Download as .RIS
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