Content Analysis of Voluntary Disclosures on Cybersecurity in Malaysia

The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of application of the Global Reporting Initiative framework. The results confirm that the sustainability report can adequately represent the intellectual capital, especially in order to understand its role in the firm and the interaction with other variables present in the firm.

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Enhanced business reporting: value relevance and determinants of valuation-related disclosures

Journal of Intellectual Capital ◽

10.1108/jic-12-2016-0136 ◽

2017 ◽

Vol 18 (4) ◽

pp. 832-867 ◽

Cited By ~ 2

Author(s):

Christine Reitmaier ◽

Wolfgang Schultze

Keyword(s):

Decision Making ◽

Content Analysis ◽

Value Relevance ◽

Annual Reports ◽

Valuation Theory ◽

Voluntary Disclosures ◽

Content Type ◽

Book Value ◽

Business Reporting ◽

Market Values

Purpose Enhanced business reporting (EBR) seeks to address the information needs of investors when making company valuations for investment decisions. The purpose of this paper is to analyze the relevance for market valuation of EBR disclosures that are directly related to firm valuation (value-based reporting (VBR)). Design/methodology/approach Data are hand collected from annual reports of German publicly listed companies over five years. The content analysis is based on the valuation-related disclosure framework of the German Schmalenbach Society of Business Administration. A 2SLS approach accounts for potential endogeneity. Findings Share-based compensation, leverage, corporate size, and share volatility are significant determinants of VBR. The level of VBR is significantly associated with market values and provides additional market value explanatory power, indicating its relevance to investors in the process of valuation and decision making. Also, the relevance of book value and earnings for explaining market values increases for firms with better VBR. The findings are robust to the exclusion of banks and assurance companies and to alternative model and variable specifications. Research limitations/implications The research contributes to the literature on voluntary disclosures by testing an EBR framework explicitly derived from valuation theory. The results provide indirect evidence of the investors’ use of respective valuation techniques in decision making. A contribution is made to the value relevance literature by showing that valuation-related disclosures constitute a suitable proxy for “other information” in the Ohlson’s (1995) model. Such disclosures complement traditional accounting metrics, i.e. book value and earnings, as basis for valuations. Potential caveats relate to the content analysis of annual reports and the endogeneity of voluntary disclosures. Originality/value This paper informs the debate on further developments of EBR in helping to identify important components thereof.

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Capturing Intellectual Capital 'Flows' Through Content Analysis Procedure: A New Approach in Interpreting Intellectual Capital Voluntary Disclosures

SSRN Electronic Journal ◽

10.2139/ssrn.2317849 ◽

2012 ◽

Author(s):

Elissavet Kassotaki ◽

Sandra Cohen

Keyword(s):

Content Analysis ◽

Intellectual Capital ◽

Capital Flows ◽

Analysis Procedure ◽

Voluntary Disclosures ◽

New Approach

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Of Frames and Cultures - A Cross-Cultural Comparison of TV Newscasts

Zeitschrift für Medienpsychologie ◽

10.1026/1617-6383.18.4.160 ◽

2006 ◽

Vol 18 (4) ◽

pp. 160-173 ◽

Cited By ~ 3

Author(s):

Maria Senokozlieva ◽

Oliver Fischer ◽

Gary Bente ◽

Nicole Krämer

Keyword(s):

Content Analysis ◽

Arab World ◽

Methodological Approach ◽

Cross Cultural ◽

Cultural Comparison ◽

Explorative Study ◽

Cross Cultural Comparison ◽

Tv News ◽

The Usa ◽

The Relationship

Abstract. TV news are essentially cultural phenomena. Previous research suggests that the often-overlooked formal and implicit characteristics of newscasts may be systematically related to culture-specific characteristics. Investigating these characteristics by means of a frame-by-frame content analysis is identified as a particularly promising methodological approach. To examine the relationship between culture and selected formal characteristics of newscasts, we present an explorative study that compares material from the USA, the Arab world, and Germany. Results indicate that there are many significant differences, some of which are in line with expectations derived from cultural specifics. Specifically, we argue that the number of persons presented as well as the context in which they are presented can be interpreted as indicators of Individualism/Collectivism. The conclusions underline the validity of the chosen methodological approach, but also demonstrate the need for more comprehensive and theory-driven category schemes.

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Searching Online for Methods of Suicide

Crisis ◽

10.1027/0227-5910/a000701 ◽

2020 ◽

pp. 1-8

Author(s):

Christian Ulrich Eriksen ◽

Flemming Konradsen ◽

Thilde Vildekilde

Keyword(s):

Content Analysis ◽

English Language ◽

Significant Proportion ◽

Background Information ◽

Access To Information ◽

Online Content ◽

Negative Effects ◽

Search Terms ◽

Methods Of Suicide

Abstract. Background: Information on methods of suicide is available online, and access to information on methods of suicide appears to contribute to a small but significant proportion of suicides. There is limited documentation of how methods of suicide are being profiled, as well as what content exists in other languages than English. Aim: We aimed to analyze and compare how methods of suicide are profiled on Danish and English-language websites. Method: We applied a categorization and content analysis of websites describing methods of suicide. Sites were retrieved by applying widely used Danish and English-language search terms. Results: A total of 136 English-language websites and 106 Danish-language websites were included for analysis. Websites were more often categorized as prevention or support sites, academic or policy sites, and against suicide sites than dedicated suicide sites (i.e., pro-suicide sites), or information sites. However, information on methods of suicide was available, and 20.1% and 8.9% of the English and Danish-language sites, respectively, suggested that a particular method of suicide was quick, easy, painless, or certain to result in death. Limitations: Only one author coded and analyzed all websites. A further operationalization of the content analysis checklist is warranted to increase reliability. Conclusion: The websites primarily had a prevention or anti-suicide focus, but information on methods of suicide was available, requiring an increased focus on how to diminish the negative effects of harmful online content.

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Types of Stressors on Nonprofessional Against-Suicide and Pro-Suicide Message Boards

Crisis ◽

10.1027/0227-5910/a000562 ◽

2019 ◽

Vol 40 (4) ◽

pp. 257-264 ◽

Cited By ~ 1

Author(s):

Thomas Niederkrotenthaler ◽

Benedikt Till

Keyword(s):

Content Analysis ◽

Interpersonal Problems ◽

Suicide Method ◽

Presenting Problems ◽

Message Boards ◽

Safe Method ◽

Different Types ◽

Psychiatric Problems

Abstract. Background: Little is known about presenting problems of primary posters (i.e., posters opening the thread) and their responders in nonprofessional against-suicide and pro-suicide message boards. Aims: We aimed to compare problems described in suicide message boards between different types of users (primary posters and respondents) and between against-suicide, neutral, and pro-suicide message boards. Method: In all, 1,182 archival threads with 20,499 individual postings from seven nonprofessional suicide message boards supporting an against-suicide, neutral, or pro-suicide attitude were randomly selected. Problems mentioned by primary posters and their respondents were coded with content analysis. Differences between pro-suicide, neutral, and against suicide boards, as well as correlations between primary posters and respondents, were calculated. Results: Interpersonal problems were most frequently mentioned by primary posters in against-suicide threads (40.9%) and less frequently in pro-suicide threads (11.8%; p < .001). In pro-suicide boards, the most frequent stressors were suicide method-related (e.g., how to identify a safe method: 26.2% vs. 2.5% in against-suicide boards, p < .001). Primary posters resembled respondents in terms of presenting problems in pro-suicide boards, but not in against-suicide boards. Limitations: Only self-reported problems were assessed. Conclusion: The results confirm a stronger focus on death than on life among users in pro-suicide message boards, and posters with similar problems meet in pro-suicide boards. The posters appear to clearly emphasize social strains over psychiatric problems compared with some professional settings.

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How to be ConTENT With Rorschach CONtent

Rorschachiana Journal of the International Society for the Rorschach ◽

10.1027/1192-5604/a000082 ◽

2016 ◽

Vol 37 (2) ◽

pp. 147-165

Author(s):

Charles A. Peterson

Keyword(s):

Content Analysis ◽

Pros And Cons ◽

Abstract Content

Abstract. Content analysis is a late and contentious addition to the Rorschach canon. The determinants have ruled. Hermann Rorschach was at best, ambivalent about content analysis, focusing on the perceptual aspects of the process. Rorschachers have been not been conTENT about CONtent. The literature on the pros and cons and the how-to of content analysis is reviewed chronologically, concluding with eight issues and objections that have left Rorschach practitioners malcontent with content. Hoping to help practitioners improve the analysis of Rorschach content, ten suggestions, often with examples, are offered, these “hints” affecting both conceptualization and practice. A case fragment is appended to the review to host the above suggestions and to illustrate the (likely) less frequent “active evocation” of content to further the analysis.

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