Achieving Global Convergence of Financial Reporting Standards

Achieving Global Convergence of Financial Reporting Standards
By:"Parmod Chand","Chris Patel"
Published on 2011 by Emerald Group Publishing

This study investigates the website disclosures of the 100 most entrepreneurial firms more widely known as the fastest growing companies in Australia. Information was recorded for the highest revenue growth sustained over three year as a means to examine their influence on the corporate growth aspect of reputation building. The majority 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 website. They heavily rely on intangibles to propel their corporate growth and assert their distinctive character to stakeholders; hence, they are intellectual capital. The study spanning over three continuous years analyses website disclosure of 45 intellectual capital resource items, and examines their relation to reputation building. The statistical models reveal that combining narrative and visual intellectual capital disclosure on websites enhance corporate reputation.

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This Book was ranked 33 by Google Books for keyword Financial Reporting & Statements.

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