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Do users in Qatar perceive intellectual capital information to be value relevant for decision-making purposes?
by Rania Abou Ghaida; A.A. Ousama; Helmi Hammami; Obied Shreim
International Journal of Knowledge Management Studies (IJKMS), Vol. 7, No. 1/2, 2016
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.
Online publication date: Wed, 02-Nov-2016
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