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This study investigated the following aspects of the 100 most entrepreneurial firms more widely known as the fastest growing firms in Australia. Firstly, the study analysed the association between intellectual capital disclosure types (narrative, visual, and numerical) on company-sponsored...
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Introduction and overview -- Literature review of intellectual capital reporting with a human capital focus -- Political economy of accounting reporting theory -- Forces shaping intellectual capital reporting in Sri Lanka -- Research method -- Hypothesis development and data interpretation --...
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This paper updates previous reviews of intellectual capital reporting by focusing on several important associated issues. It examines various definitions of intellectual capital and intellectual capital reporting, via intellectual capital statements, ratios, and through theoretical frameworks....
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The quality of financial reporting shows how informative the accounting numbers are for decision-making. Because business outlook can influence financial reporting quality, this study examined predictable, moderately predictable and unpredictable business outlooks. The study randomly selected...
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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...
Persistent link: https://www.econbiz.de/10012688673
their discretion to efficiently report non-IFRS earnings. The findings indicate that although ASIC has issued guidelines to …
Persistent link: https://www.econbiz.de/10012917162
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...
Persistent link: https://www.econbiz.de/10014147083