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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Publishing Limited
2011
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/3140/ http://irep.iium.edu.my/3140/1/Ousama%2C_Fatima_and_Hafiz-Majdi_%282011%29_Usefulness_of_IC%5B1%5D.pdf |
| _version_ | 1848776103566508032 |
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| 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 |
| building | IIUM Repository |
| collection | Online Access |
| 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.
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| first_indexed | 2025-11-14T14:24:46Z |
| format | Article |
| id | iium-3140 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T14:24:46Z |
| publishDate | 2011 |
| publisher | Emerald Group Publishing Limited |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-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 PeerReviewed 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 |
| spellingShingle | HF5601 Accounting. Bookkeeping Abdulrahman Anam , Ousama Abdul Hamid, Fatima Abdul Rashid, Hafiz Majdi Usefulness of intellectual capital information: preparers' and users' views |
| title | 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_short | Usefulness of intellectual capital information: preparers' and users' views |
| title_sort | usefulness of intellectual capital information: preparers' and users' views |
| topic | HF5601 Accounting. Bookkeeping |
| url | http://irep.iium.edu.my/3140/ http://irep.iium.edu.my/3140/ http://irep.iium.edu.my/3140/ http://irep.iium.edu.my/3140/1/Ousama%2C_Fatima_and_Hafiz-Majdi_%282011%29_Usefulness_of_IC%5B1%5D.pdf |