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首页> 外文期刊>Journal of Intellectual Capital >Usefulness of intellectual capital information: preparers' and users' views
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Usefulness of intellectual capital information: preparers' and users' views

机译：智力资本信息的实用性：准备者和用户的观点

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Purpose - This paper aims to investigate preparers' and users' perceptions on the usefulness of intellectual capital (IC) information disclosed in annual reports of listed companies. In addition, it aims to examine the significant differences in the perceptions of usefulness of IC information and IC categories of the preparers and users. Design/methodology/approach - The paper used a questionnaire survey method to collect the data (i.e. primary data). The questionnaires were distributed to companies (i.e. chief financial officers and accountants) as preparers, and brokers (i.e. analysts) and banks (i.e. credit officers) as users. The data were analysed using descriptive statistics, t-test and ANOVA. Findings - The paper found that both preparers and users perceive the IC information disclosed in the annual reports of listed companies to be useful for their decision making purposes. Furthermore, the paper found that there are significant differences in the perception of usefulness between preparers and users. Research limitations/implications - The paper only focused on certain preparers' and users' perceptions. Nevertheless, it provides evidence that IC information is useful for decision-making purposes. Future research on this issue may include more users. Practical implications - The findings provide evidence that IC information disclosed by listed companies is perceived to be useful by preparers and users. In addition, it provides evidence that there is significant difference between the perceptions of the usefulness of IC information by preparers, users and amongst the different user groups. Thus, these findings could be useful for regulatory authorities in Malaysia (e.g. Malaysian Accounting Standards Board and Bursa Malaysia) for the improvement of the disclosure practices (e.g. voluntary basis) by the Malaysian listed companies and enhance transparency in the capital market. Originality/value - The paper can be considered as the first empirical study to examine the usefulness of the IC information from both views, preparers and users in Malaysia. In addition it contributes to the limited literature on IC in Malaysia.
机译：目的-本文旨在调查准备者和使用者对上市公司年度报告中披露的智力资本（IC）信息的有用性的看法。此外，它的目的是检验在IC信息的有用性以及编制者和用户的IC类别的感知上的显着差异。设计/方法/方法-本文使用问卷调查方法收集数据（即主要数据）。问卷被分发给公司（即首席财务官和会计师）作为准备者，经纪人（即分析师）和银行（即信贷官）作为用户。使用描述性统计，t检验和方差分析对数据进行分析。调查结果-该论文发现准备者和用户都认为上市公司年度报告中披露的IC信息对于他们的决策目的很有用。此外，该论文发现，准备者和用户之间对有用性的看法存在显着差异。研究局限性/含义-本文仅关注某些准备者和用户的看法。但是，它提供了证据，表明IC信息对于决策目的很有用。将来对此问题的研究可能会吸引更多的用户。实际意义-研究结果提供了证据，证明编制者和用户认为上市公司披露的IC信息是有用的。此外，它提供的证据表明，准备者，用户以及不同用户组对IC信息的有用性的理解之间存在显着差异。因此，这些发现对于马来西亚的监管机构（例如马来西亚会计准则委员会和大马交易所）对于改善马来西亚上市公司的披露惯例（例如自愿基础）并增强资本市场的透明度可能是有用的。原创性/价值-该论文可以被视为第一项实证研究，旨在从马来西亚的观点，编制者和用户两个角度研究IC信息的有效性。此外，它对马来西亚有关集成电路的有限文献做出了贡献。

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