This chapter describes some of the characteristics of the firms analysed in this study. Section 5.2 outlines the size of firms, measured by annual revenue and employee numbers. It then discusses the implications for reporting entity status, preparing general-purpose financial reports and annual reports. Section 5.3 outlines the intellectual capital disclosure signals – narrative, visual and numerical – and their measurement output. Section 5.4 introduces ownership of equity held by directors in firms and its implications. Section 5.5 outlines firms' share ownership and shareholder distribution. Section 5.6 provides a summary of the chapter.
Abeysekera, I. (2010), "Chapter 5 Sample characteristics", 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. 53-57. https://doi.org/10.1108/S1479-3512(2011)0000021013Download as .RIS
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