Usefulness of intellectual capital information: preparers' and users' views

Abdulrahman Anam , Ousama and Abdul Hamid, Fatima and Abdul Rashid, Hafiz Majdi (2011) Usefulness of intellectual capital information: preparers' and users' views. Journal of Intellectual Capital, 12 (3). pp. 430-445. ISSN 1469-1930

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Abstract

This paper aims to investigate preparers’ and users’ perceptions on the usefulness of intellectual capital (IC) information disclosed in annual reports of listed companies. In addition, it aims to examine the significant differences in the perceptions of usefulness of IC information and IC categories of the preparers and users.

Item Type:	Article (Journal)
Additional Information:	2424/3140
Uncontrolled Keywords:	Intellectual capital, usefulness, disclosure, perception, preparers, external users, financial reporting, Malaysia
Subjects:	H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5601 Accounting. Bookkeeping
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences
Depositing User:	Dr Fatima Hamid
Date Deposited:	22 Dec 2011 14:46
Last Modified:	22 Dec 2011 15:39
URI:	http://irep.iium.edu.my/id/eprint/3140

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