An exploratory study on the usefulness of intellectual capital information: academic' perception

Abstract: In the knowledge economy; companies are depending more on intellectual capital(IC) to create values. IC is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (H...

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Main Authors:	Abdulrahman Anam, Ousama, Abdul Hamid, Fatima, Abdul Rashid, Hafiz Majdi
Format:	Article
Language:	English
Published:	Inderscience 2011
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/12245/ http://irep.iium.edu.my/12245/ http://irep.iium.edu.my/12245/ http://irep.iium.edu.my/12245/1/An_exploratory_study_on_the_usefulness_of_intellectual_capital_information%5B1%5D.pdf

id	iium-12245
recordtype	eprints
spelling	iium-122452012-04-26T07:06:14Z http://irep.iium.edu.my/12245/ An exploratory study on the usefulness of intellectual capital information: academic' perception Abdulrahman Anam, Ousama Abdul Hamid, Fatima Abdul Rashid, Hafiz Majdi HF5601 Accounting. Bookkeeping Abstract: In the knowledge economy; companies are depending more on intellectual capital(IC) to create values. IC is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). The paper aims to examine the academics’ perception of the usefulness of IC information disclosed in the annual reports of Malaysian listed companies. The primary data were collected by a questionnaire survey. The statistical techniques which were conducted to analyze the data are descriptive statistics and one sample t-test. The paper found that the academics were perceived IC information (i.e., overall) disclosed in the annual reports to be useful for the purposes of decision making. In addition, the findings showed that the mean of the perception of the usefulness of EXC information is higher compared to the means of INC and HUC. In addition, the findings of the t-test reveals that the perceptions of IC information (i.e., overall), INC information, EXC information and HUC information are statistically significant. These findings are interesting because if Malaysian listed companies understand the information needs by various users, then the companies would disclose more IC information that can satisfy the users’needs and enhance transparency in the capital market. Inderscience 2011 Article PeerReviewed application/pdf en http://irep.iium.edu.my/12245/1/An_exploratory_study_on_the_usefulness_of_intellectual_capital_information%5B1%5D.pdf Abdulrahman Anam, Ousama and Abdul Hamid, Fatima and Abdul Rashid, Hafiz Majdi (2011) An exploratory study on the usefulness of intellectual capital information: academic' perception. International Journal of Accounting and Finance (IJAF), 3 (2). pp. 177-192. ISSN 1752-8224 (P), 1752-8232 (O) (In Press) http://www.inderscience.com/search/index.php?action=record&rec_id=43847 10.1504/IJAF.2011.043847
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Abdulrahman Anam, Ousama Abdul Hamid, Fatima Abdul Rashid, Hafiz Majdi An exploratory study on the usefulness of intellectual capital information: academic' perception
description	Abstract: In the knowledge economy; companies are depending more on intellectual capital(IC) to create values. IC is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). The paper aims to examine the academics’ perception of the usefulness of IC information disclosed in the annual reports of Malaysian listed companies. The primary data were collected by a questionnaire survey. The statistical techniques which were conducted to analyze the data are descriptive statistics and one sample t-test. The paper found that the academics were perceived IC information (i.e., overall) disclosed in the annual reports to be useful for the purposes of decision making. In addition, the findings showed that the mean of the perception of the usefulness of EXC information is higher compared to the means of INC and HUC. In addition, the findings of the t-test reveals that the perceptions of IC information (i.e., overall), INC information, EXC information and HUC information are statistically significant. These findings are interesting because if Malaysian listed companies understand the information needs by various users, then the companies would disclose more IC information that can satisfy the users’needs and enhance transparency in the capital market.
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	An exploratory study on the usefulness of intellectual capital information: academic' perception
title_short	An exploratory study on the usefulness of intellectual capital information: academic' perception
title_full	An exploratory study on the usefulness of intellectual capital information: academic' perception
title_fullStr	An exploratory study on the usefulness of intellectual capital information: academic' perception
title_full_unstemmed	An exploratory study on the usefulness of intellectual capital information: academic' perception
title_sort	exploratory study on the usefulness of intellectual capital information: academic' perception
publisher	Inderscience
publishDate	2011
url	http://irep.iium.edu.my/12245/ http://irep.iium.edu.my/12245/ http://irep.iium.edu.my/12245/ http://irep.iium.edu.my/12245/1/An_exploratory_study_on_the_usefulness_of_intellectual_capital_information%5B1%5D.pdf
first_indexed	2023-09-18T20:21:29Z
last_indexed	2023-09-18T20:21:29Z
_version_	1777408136755281920

An exploratory study on the usefulness of intellectual capital information: academic' perception

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