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

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 categorie...

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Main Authors:	Abdulrahman Anam , Ousama, Abdul Hamid, Fatima, Abdul Rashid, Hafiz Majdi
Format:	Article
Language:	English
Published:	Emerald Group Publishing Limited 2011
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/3140/1/Ousama%2C_Fatima_and_Hafiz-Majdi_%282011%29_Usefulness_of_IC%5B1%5D.pdf http://irep.iium.edu.my/3140/
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Institution:	Universiti Islam Antarabangsa Malaysia
Language:	English

id	my.iium.irep.3140
record_format	dspace
spelling	my.iium.irep.31402011-12-22T07:39:59Z http://irep.iium.edu.my/3140/ Usefulness of intellectual capital information: preparers' and users' views Abdulrahman Anam , Ousama Abdul Hamid, Fatima Abdul Rashid, Hafiz Majdi HF5601 Accounting. Bookkeeping 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. Emerald Group Publishing Limited 2011 Article REM application/pdf en http://irep.iium.edu.my/3140/1/Ousama%2C_Fatima_and_Hafiz-Majdi_%282011%29_Usefulness_of_IC%5B1%5D.pdf 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 www.emeraldinsight.com/1469-1930.htm 10.1108/14691931111154724
institution	Universiti Islam Antarabangsa Malaysia
building	IIUM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	International Islamic University Malaysia
content_source	IIUM Repository (IREP)
url_provider	http://irep.iium.edu.my/
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Abdulrahman Anam , Ousama Abdul Hamid, Fatima Abdul Rashid, Hafiz Majdi Usefulness of intellectual capital information: preparers' and users' views
description	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.
format	Article
author	Abdulrahman Anam , Ousama Abdul Hamid, Fatima Abdul Rashid, Hafiz Majdi
author_facet	Abdulrahman Anam , Ousama Abdul Hamid, Fatima Abdul Rashid, Hafiz Majdi
author_sort	Abdulrahman Anam , Ousama
title	Usefulness of intellectual capital information: preparers' and users' views
title_short	Usefulness of intellectual capital information: preparers' and users' views
title_full	Usefulness of intellectual capital information: preparers' and users' views
title_fullStr	Usefulness of intellectual capital information: preparers' and users' views
title_full_unstemmed	Usefulness of intellectual capital information: preparers' and users' views
title_sort	usefulness of intellectual capital information: preparers' and users' views
publisher	Emerald Group Publishing Limited
publishDate	2011
url	http://irep.iium.edu.my/3140/1/Ousama%2C_Fatima_and_Hafiz-Majdi_%282011%29_Usefulness_of_IC%5B1%5D.pdf http://irep.iium.edu.my/3140/
_version_	1643605083482488832

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

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