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AuthorGhaida, Rania Abou
AuthorOusama, A. A.
AuthorHammami, Helmi
AuthorShreim, Obied
Available date2021-09-07T06:16:15Z
Publication Date2016
Publication NameInternational Journal of Knowledge Management Studies
ResourceScopus
ISSN17438268
URIhttp://dx.doi.org/10.1504/IJKMS.2016.080225
URIhttp://hdl.handle.net/10576/22774
AbstractThis 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. 2016 Inderscience Enterprises Ltd.
Languageen
PublisherInderscience Publishers
SubjectDecision-making
Importance
Intellectual capital
Qatar
Usefulness
Users
Value relevance
TitleDo users in Qatar perceive intellectual capital information to be value relevant for decision-making purposes?
TypeConference Paper
Pagination36-52
Issue Number2-Jan
Volume Number7
dc.accessType Abstract Only


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