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

Addresses: 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.2016.080225

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

Received: 14 Aug 2015
Accepted: 10 Apr 2016

Published online: 08 Nov 2016 *

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