Chapter 8 Findings and interpretation – Interviews

Abstract

This chapter outlines the findings from the interviews conducted with company directors, chief executive officers or senior executives that meet the third objective of this study. Section 8.2 outlines the aims of intellectual capital disclosure of the fastest growing firms on company-sponsored websites. Section 8.3 explains the reasons behind selection of disclosure types on website disclosure – narrative, visual and numerical. Section 8.4 outlines the factors contributing to the disparity between directors' perception about the importance of intellectual capital value drivers and disclosure of these items on company-sponsored websites. Section 8.5 provides a summary of the chapter.

Citation

Abeysekera, I. (2010), "Chapter 8 Findings and interpretation – Interviews", 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. 69-79. https://doi.org/10.1108/S1479-3512(2011)0000021016