Int. J. of Knowledge Management Studies   »   2016 Vol.7, No.1/2



Title: Do users in Qatar perceive intellectual capital information to be value relevant for decision-making purposes?


Authors: Rania Abou Ghaida; A.A. Ousama; Helmi Hammami; Obied Shreim


College of Business and Economics, Qatar University, Best Buddies Qatar, Doha, Qatar
Department of Accounting and Information Systems, College of Business and Economics, Qatar University, Doha, Qatar
Department of Finance and Accounting, ESC Rennes School of Business, 02, Rue Robert d'Arbrissel, 30065 Rennes, France
Department of Accounting, Faculty of Commerce and Economics, Sana'a University, Sana'a, Yemen


Abstract: This paper examines the perception of users on the value relevance of intellectual capital (IC) information for decision-making. The data were collected through questionnaires distributed to Qatari companies. The paper found that users perceive that IC information, internal capital information, and external capital information are relevant for decision-making. Thus, it has value relevance. Human capital was not perceived as relevant. The findings are useful for companies to better understand the needs of information users. They assist regulatory bodies in Qatar towards developing guidelines and standards for better corporate disclosure of IC, thereby helping in decision-making. This is the first research that examines the value relevance of IC information in Qatar.


Keywords: decision making; intellectual capital; Qatar; usefulness; value relevance; user perceptions; internal capital; external capital; human capital; information users; corporate disclosure.


DOI: 10.1504/IJKMS.2016.10001053


Int. J. of Knowledge Management Studies, 2016 Vol.7, No.1/2, pp.36 - 52


Submission date: 07 Aug 2015
Date of acceptance: 10 Apr 2016
Available online: 02 Nov 2016



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