TY  - CHAP
AB  - 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.
VL  - 21
SN  - 978-0-85724-506-9, 978-0-85724-505-2/1479-3512
DO  - 10.1108/S1479-3512(2011)0000021013
UR  - https://doi.org/10.1108/S1479-3512(2011)0000021013
AU  - Abeysekera Indra
ED  - Indra Abeysekera
PY  - 2010
Y1  - 2010/01/01
TI  - Chapter 5 Sample characteristics
T2  - Reputation Building, Website Disclosure and the Case of Intellectual Capital
T3  - Studies in Managerial and Financial Accounting
PB  - Emerald Group Publishing Limited
SP  - 53
EP  - 57
Y2  - 2024/04/25
ER  -