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An exploratory study on the usefulness of intellectual capital information

Author

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  • Abdulrahman Anam Ousama
  • Abdul Hamid Fatima
  • Abdul Rashid Hafiz-Majdi

Abstract

Intellectual capital (IC) is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). This paper aims to examine the academics' perception of the usefulness of IC information disclosed in the annual reports of Malaysian listed companies. The paper found that the respondents perceived IC information (i.e., overall) to be useful for the purpose of decision making. The findings also showed that the mean of the perception of the usefulness of EXC information is higher compared to the means of INC and HUC. In addition, the findings of the t-tests reveal that the perceptions of IC (i.e., overall), INC, EXC and HUC information are statistically significant. Moreover, the paired samples t-test confirmed the significant differences in the perception of usefulness between INC with EXC and EXC with HUC.

Suggested Citation

  • Abdulrahman Anam Ousama & Abdul Hamid Fatima & Abdul Rashid Hafiz-Majdi, 2011. "An exploratory study on the usefulness of intellectual capital information," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, vol. 3(2), pages 177-192.
    • Handle: RePEc:ids:intjaf:v:3:y:2011:i:2:p:177-192
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    Cited by:

    1. Paola Gazzola & Alessandro Rinaldi, 2016. "Reflecting on SEA’s Usefulness: A Case Study on Italy," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 18(04), pages 1-24, December.

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