Identifying disclosure communication signals as narrative, visual, and numerical, and measuring them using two methods, this study investigates how best the intangible resources can be used to communicate future-period corporate-growth reputation, measured as future sales growth, of the fastest growing small companies in Australia over a continuous three-year period. Using insights from resource-based theory and signaling theories, and generating data using content analysis from 276 companies, this study finds that communication signals when combined rather than in isolation are predictors of future-period corporate-growth reputation. The study provides additional support for current-period corporate-growth reputation mediating intangible resource signals in predicting future-period corporate-growth reputation.
|Number of pages||19|
|Journal||Journal of Small Business Management|
|Early online date||24 Feb 2017|
|Publication status||Published - Jul 2019|