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

QR Code

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...

Full description

Bibliographic Details
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/ http://irep.iium.edu.my/3140/1/Ousama%2C_Fatima_and_Hafiz-Majdi_%282011%29_Usefulness_of_IC%5B1%5D.pdf

Similar Items

An exploratory study on the usefulness of intellectual capital information: academic' perception
by: Abdulrahman Anam, Ousama, et al.
Published: (2011)

Effects on intellectual capital information disclosed in annual reports on market capitalisation: evidence from Bursa Malaysia
by: Abdulrahman Anam , Ousama, et al.
Published: (2011)

Analysis of the true and fair view concept: an Islamic perspective
by: Salihin, Abang, et al.
Published: (2015)

An Islamic perspective on the true and fair view override principle
by: Salihin, Abang, et al.
Published: (2014)

Intellectual capital and information asymmetry: recent evidence from Nigerian economy
by: Anifowose, Mutalib, et al.
Published: (2016)

Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies
by: Abdulrahman Anam , Ousama, et al.
Published: (2010)

Intellectual capital efficiency and corporate book value: evidence from Nigerian economy
by: Anifowose, Mutalib, et al.
Published: (2018)

Intellectual capital disclosure and corporate market value: Does board diversity matter?
by: Anifowose, Mutalib, et al.
Published: (2017)

Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
by: Anifowose, Mutalib, et al.
Published: (2017)

Factors influencing voluntary disclosure: empirical evidence from shariah approved companies / A. A. Ousama and A. H. Fatima
by: Ousama, Abdulrahman Anam, et al.
Published: (2010)

The effect of award on CSR disclosures in annual reports of Malaysian PLCs
by: Anas, Abdirahman, et al.
Published: (2015)

An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies
by: Annuar, Hairul Azlan, et al.
Published: (2015)

The impact of corporate governance on executive directors’ remuneration of listed small and medium scale firms in Malaysia
by: Ab Rashid, Hafiz-Majdi, et al.
Published: (2019)

Al Wakalah and its impact on the growth and performance of Takaful companies: a Malaysian case
by: Annuar, Hairul Azlan, et al.
Published: (2004)

Factors influencing auditor independence: Malaysian loan officers’ perceptions
by: Abu Bakar, Nur Barizah, et al.
Published: (2005)

Directors’ remuneration in listed small and medium scale firms: does corporate governance matter?
by: Ab Rashid, Hafiz Majdi, et al.
Published: (2019)

The impact of IFRS adoption on audit fees: Evidence from Malaysian listed companies
by: Wan Lokman, Wan Abdul Wahid, et al.
Published: (2013)

Useless of intellectual capital information:preparer's and user's views
by: Ab. Rashid, Hafiz Majdi
Published: (2011)

Managing the impact of international financial reporting standards on audit and non-audit fees: Some empirical findings and ethical discussions
by: Abdul Rashid, Hafiz Majdi, et al.
Published: (2017)

Determinants of environmental reporting quality in Malaysia
by: Sulaiman, Maliah, et al.
Published: (2014)

Student-centred learning in a passive learning environment: students' perception and performance
by: Abdul Hamid, Fatima, et al.
Published: (2013)

Computer security control practices: views of future employees in Malaysia
by: Zainol, Zaini, et al.
Published: (2015)

Malaysian accounting educators' perceptions on ethics education in the accounting curriculum
by: Win, Yin Yin, et al.
Published: (2014)

The impact of Malaysian financial reporting standards on Audit Report Lag
by: Krouchi, Charafeddine, et al.
Published: (2015)

Timeliness of financial reporting: Evidence from UAE
by: Al-Muzaiqer, Mohammed Ali Hussein, et al.
Published: (2016)

Firms' financial and corporate governance characteristics association with earnings management practices: a meta-analysis approach
by: Abdul Hamid, Fatima, et al.
Published: (2014)

A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia
by: Ahmed Haji, Abdifatah, et al.
Published: (2013)

Social capital and selection criteria of independent non-executive directors: some evidence from Malaysia
by: Annuar, Hairul Azlan
Published: (2013)

The impact of direct benefits of control on the price informative value of voluntary information disclosure: an empirical study of the Iranian public listed companies
by: Zandi Pour Joopari, GholamReza, et al.
Published: (2012)

The impact of direct benefits of control on the price informative value of voluntary information disclosure: An empirical study of the Iranian public listed companies
by: Zandi Pour Joopari, GholamReza, et al.
Published: (2012)

Study Of True And Fair View Certification By Auditors In Malaysia
by: Jayalakshmy, Jayalakshmy
Published: (2008)

System and Information Quality an Enabler for Assessing ERP Impacts on the Public Sector: The Case of ePBT in Malaysian Local Authorities
by: Mohd Farid Fernandez, Dahlia Fernandez, et al.
Published: (2019)

Environmental disclosure quality: examining the impact of the stock exchange of Malaysia's listing requirements
by: Fatima, A. H., et al.
Published: (2015)

The relationship between intellectual capital information and firms’ market value: a study from an emerging economy
by: Ousama, Abdulrahman Anam, et al.
Published: (2019)

Incentives for disclosure of accounting information in public sector: A literature survey
by: Abu Bakar, Nur Barizah, et al.
Published: (2011)

Effects of intellectual capital information disclosed in annual reports on market capitalization: evidence from Bursa Malaysia
by: Anam, Ousama Abdulrahman, et al.
Published: (2011)

Understanding accounting information system and its components: the case of a well established grocery chain in rural of Malaysia
by: Zainol, Zaini, et al.
Published: (2014)

Determinants of corporate governance characteristics influencing price and non-price informative voluntary disclosures: evidence from Iran
by: Zandi Pour Joopari, GholamReza, et al.
Published: (2010)

An introduction to Islamic accounting theory and practice
by: Abdul Rahman, Abdul Rahim
Published: (2010)

Accounting regulatory issues on investments in Islamic bonds
by: Abdul Rahman, Abdul Rahim
Published: (2003)