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 |
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Emerald Group Publishing Limited
2011
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| Subjects: | |
| Online Access: | 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 |
| Summary: | 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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