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Keywords: Preparers
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2018) 19 (3): 617–643.
Published: 14 May 2018
...Salma Loulou-Baklouti; Mohamed Triki The purpose of this paper is to explore preparers’ and users’ perception of intellectual capital (IC) usefulness and to examine the significant differences in the usefulness perceptions of IC information and its categories according to sex, age, function...
Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2011) 12 (3): 430–445.
Published: 26 July 2011
...A.A. Ousama; A.H. Fatima; A.R. Hafiz Majdi 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...
