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

Do users in Qatar perceive intellectual capital information to be value relevant for... 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. Copyright © 2016 Inderscience Enterprises Ltd. Keywords: decision-making; importance; usefulness; users; value relevance. intellectual capital; Qatar; Reference to this paper should be made as follows: Ghaida, R.A., Ousama, A.A., Hammami, H. and Shreim, O. (2016) `Do to be value relevant for decision-making purposes', Int. J. Knowledge Management Studies, Vol. 7, Nos. 1/2, pp.36­52. Biographical notes: Rania Abou Ghaida is a programme coordinator at Best Buddies Qatar. She holds an MBA from Qatar University. Ousama Abdulrahman Anam (PhD) is an Assistant Professor of Accounting and Acting Head of the http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Knowledge Management Studies Inderscience Publishers

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

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Publisher
Inderscience Publishers
Copyright
Copyright © 2016 Inderscience Enterprises Ltd.
ISSN
1743-8268
eISSN
1743-8276
DOI
10.1504/IJKMS.2016.080225
Publisher site
See Article on Publisher Site

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. Copyright © 2016 Inderscience Enterprises Ltd. Keywords: decision-making; importance; usefulness; users; value relevance. intellectual capital; Qatar; Reference to this paper should be made as follows: Ghaida, R.A., Ousama, A.A., Hammami, H. and Shreim, O. (2016) `Do to be value relevant for decision-making purposes', Int. J. Knowledge Management Studies, Vol. 7, Nos. 1/2, pp.36­52. Biographical notes: Rania Abou Ghaida is a programme coordinator at Best Buddies Qatar. She holds an MBA from Qatar University. Ousama Abdulrahman Anam (PhD) is an Assistant Professor of Accounting and Acting Head of the

Journal

International Journal of Knowledge Management StudiesInderscience Publishers

Published: Jan 1, 2016

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