Intellectual capital information: The case of Qatar

• In Event: Financial Accounting and Reporting 6

Abstract

The purpose of this paper is to examine the perception of users on the value relevance of intellectual capital (IC) information for the purpose of decision making. The paper used a questionnaire survey to collect the data from Qatari companies. The data was analyzed using descriptive statistic, t-test and correlation analysis. The paper found that respondents perceive that over all IC information, internal capital information and external capital information is relevant for decision making purposes. Thus, it has value relevance. However, the study did found that human capital was not perceived as being relevant. The findings of the paper are potentially useful for companies as they are in a position to better understand the needs of information users. This may influence what is disclosed in annual reports. In addition, the findings assist the regulatory bodies in Qatar towards developing guideline standards for companies to disclose more information about their IC, thus increasing transparency in the capital market. Moreover, the findings are considered useful for the user as it informs companies about their need for information, especially IC information.

Authors

• Rania Abou Ghaida, Qatar University

• Ousama Abdulrahman Anam, Qatar University

• Helmi Al-Hammami, Qatar University