Chapter 4 Research methods
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 chapter describes the research methods used in this study. Section 4.2 introduces the content analysis of company-sponsored websites. Section 4.3 outlines the intellectual capital disclosure signals – narrative, visual and numerical – and their measurement. Section 4.4 introduces the recording of quantified intellectual capital disclosure signals within the coding framework. Section 4.5 describes issues relating to the validity and reliability of content analysis in measuring intellectual capital disclosure signals as well as overcoming any problems. Section 4.6 outlines the sample size and reasons some firms were excluded from the study. Section 4.7 explains the survey questionnaire administered in this study. Section 4.8 describes focused interviews conducted in this study. Section 4.9 provides a summary of the chapter.
Citation
Abeysekera, I. (2010), "Chapter 4 Research methods", 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. 39-52. https://doi.org/10.1108/S1479-3512(2011)0000021012
Publisher
:Emerald Group Publishing Limited
Copyright © 2010, Emerald Group Publishing Limited