A study that investigates the various aspects of the 100 entrepreneurial firms in Australia. It analyses the association between intellectual capital disclosure types on company-sponsored websites, using content analysis, and the corporate growth aspect of reputation of these firms over a three-year period from 2005 to 2007.

This study investigates into the website disclosures of the 100 most entrepreneurial firms more widely known as the fastest growing companies in Australia recording the highest revenue growth sustained over three years, to examine their influence on the corporate growth aspect of reputation building. The majority of them are small businesses that are not required to prepare annual reports with general purpose financial reports; their primary tool of communication is the company-sponsored websites. They heavily rely on intangibles to propel their corporate growth and assert their distinctive character to stakeholders, and hence are the case of intellectual capital. The study spanning over three continuous years (2005 to 2007), analyses website disclosure of 45 intellectual capital resource items, and examines their relation to reputation building. The statistical analysis using panel data models reveal that combining narrative and visual intellectual capital disclosure on websites enhance corporate reputation. A survey questionnaire was mailed to directors of these firms identify corporate culture, customer satisfaction, and staff know-how as most contributing to reputation building. The eighteen focused interviews conducted with directors of firms reveal that the aim of website intellectual capital disclosure is to appear to their major stakeholders (existing and potential; customers and staff) as leaders or differentiators of their industry. Firms considered several factors in making decisions about disclosing intellectual capital resource items on their websites and perceived importance does not necessarily translate into website disclosure. The findings lead to policy recommendations having both managerial and research implications - a dialogue between stakeholders and accounting regulators, conducting an awareness program on website disclosure, guidelines on website disclosure, and encouraging firms to combine disclosure types.

This study investigated the relationship between intellectual capital and public sector performance in Malaysia. Findings revealed that there is a significant and positive relationship between two, and one way of increasing the level of public sector performance is to tie performance to intellectual capital.

Given the increased social and environmental problems in China, this book looks into the social and environmental (environmental) disclosure practices of socially responsible Chinese listed firms by constructing a stakeholder-driven, three-dimensional, disclosure index. The book contains a three-part study: the first part explores the current status of social and environment disclosure practices. The second part empirically examines the relationship between corporate social and environmental disclosure and various influencing factors (i.e. stakeholders’ power and corporate characteristics). The third part empirically examines the link between corporate social responsibility (CSR) reporting (i.e. publishing a CSR report and the quality of the CSR report) and socially responsible reputation. The book finds that the CSR report provided more stakeholder-relevant social and environmental disclosure than the annual report. It also finds that corporate characteristics such as firm size, profitability and industry classification are all statistically significant factors influencing social and environmental disclosure of the Chinese firms studied. Shareholders significantly influenced firms’ social and environmental disclosure, and creditors significantly influenced firms’ disclosure related to their environmental performance. The final part of the study reports that publishing a CSR report and CSR reporting quality had a positive influence on firms’ socially responsible reputation and that the CEO/chairman duality negatively influenced firms’ socially responsible reputation. The book also highlights that financial performance and firm size were the two corporate characteristics that had a positive influence on corporate socially responsible reputation. This book will be of interest to those who are keen to learn more about corporate social responsibilities in the context of Chinese firms.

This volume aims at analysing the main tools, frameworks and issues concerning sustainability disclosure. Particular emphasis is given to the Integrated Reporting, with the aim to identify its antecedents, use within companies, as well as its implementation issues, strengths and weaknesses.

For researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.

Digital Technology and Changing Roles in Managerial and Financial Accounting explores the profound impact of digital technology on the accounting profession.

Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.

This book intends to present and discuss the main challenges that companies interested in servitization strategies have to overcome, with a particular focus on the design of managerial control systems. The book can represent a useful tool for companies interested developing successful servitization strategies.

This volume contains exemplary papers that were presented at the 2017 Conference on Performance Measurement and Management Control in Nice, France, by researchers in the field from North America, South America, Africa, Europe, and Asia.