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The usefulness of intellectual capital information to the financial analysts and fund managers / Norhafizah Che Mat

Intellectual capital (IC) has long been recognised as a key corporate value creator in the knowledge-based economy, witnessed by an increase in the disclosure of IC information externally. However, such disclosures fall short of those desired by the users, hence creating an information gap This stud...

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Main Author: Che Mat, Norhafizah
Format: Thesis
Language:English
Published: 2012
Online Access:https://ir.uitm.edu.my/id/eprint/16393/2/TM_NORHAFIZAH%20CHE%20MAT%20AC%2013_5.pdf
https://ir.uitm.edu.my/id/eprint/16393/
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spelling my.uitm.ir.163932022-04-07T03:31:47Z https://ir.uitm.edu.my/id/eprint/16393/ The usefulness of intellectual capital information to the financial analysts and fund managers / Norhafizah Che Mat Che Mat, Norhafizah Intellectual capital (IC) has long been recognised as a key corporate value creator in the knowledge-based economy, witnessed by an increase in the disclosure of IC information externally. However, such disclosures fall short of those desired by the users, hence creating an information gap This study explores the importance of IC and the extent of usefulness of IC information to the financial analysts and fund managers, examines how or where IC information is obtained and identifies the challenges faced by them in obtaining IC information. This study employed a postal survey with the aid of a questionnaire. Findings from this study suggest that IC is important to the financial analysts and fund managers in performing companies’ evaluation. As IC is found to be important, the financial analysts and fund managers used IC information to some extent. Relational capital was discovered to be extensively used, followed by structural capital and human capital. The preference towards relational capital is more concerned about cash generating abilities of companies. It was also found that the main sources of IC information were from financial statements and notes to the accounts Lack of public disclosure is the biggest challenge in obtaining IC information. The usefulness of IC information is not dependent to the years of experience or the types of services provided by the users. Overall, this study provides empirical evidence on the usefulness of IC information to the financial analysts and fund managers in carrying out their jobs. It helps to raise awareness amongst companies and regulators in enhancing the disclosures of external IC information Future research may extend the samples size, include other groups of stakeholders, investigate further the use of IC information internally within firms. 2012-12 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/16393/2/TM_NORHAFIZAH%20CHE%20MAT%20AC%2013_5.pdf (2012) The usefulness of intellectual capital information to the financial analysts and fund managers / Norhafizah Che Mat. Masters thesis, thesis, Universiti Teknologi MARA.
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description Intellectual capital (IC) has long been recognised as a key corporate value creator in the knowledge-based economy, witnessed by an increase in the disclosure of IC information externally. However, such disclosures fall short of those desired by the users, hence creating an information gap This study explores the importance of IC and the extent of usefulness of IC information to the financial analysts and fund managers, examines how or where IC information is obtained and identifies the challenges faced by them in obtaining IC information. This study employed a postal survey with the aid of a questionnaire. Findings from this study suggest that IC is important to the financial analysts and fund managers in performing companies’ evaluation. As IC is found to be important, the financial analysts and fund managers used IC information to some extent. Relational capital was discovered to be extensively used, followed by structural capital and human capital. The preference towards relational capital is more concerned about cash generating abilities of companies. It was also found that the main sources of IC information were from financial statements and notes to the accounts Lack of public disclosure is the biggest challenge in obtaining IC information. The usefulness of IC information is not dependent to the years of experience or the types of services provided by the users. Overall, this study provides empirical evidence on the usefulness of IC information to the financial analysts and fund managers in carrying out their jobs. It helps to raise awareness amongst companies and regulators in enhancing the disclosures of external IC information Future research may extend the samples size, include other groups of stakeholders, investigate further the use of IC information internally within firms.
format Thesis
author Che Mat, Norhafizah
spellingShingle Che Mat, Norhafizah
The usefulness of intellectual capital information to the financial analysts and fund managers / Norhafizah Che Mat
author_facet Che Mat, Norhafizah
author_sort Che Mat, Norhafizah
title The usefulness of intellectual capital information to the financial analysts and fund managers / Norhafizah Che Mat
title_short The usefulness of intellectual capital information to the financial analysts and fund managers / Norhafizah Che Mat
title_full The usefulness of intellectual capital information to the financial analysts and fund managers / Norhafizah Che Mat
title_fullStr The usefulness of intellectual capital information to the financial analysts and fund managers / Norhafizah Che Mat
title_full_unstemmed The usefulness of intellectual capital information to the financial analysts and fund managers / Norhafizah Che Mat
title_sort usefulness of intellectual capital information to the financial analysts and fund managers / norhafizah che mat
publishDate 2012
url https://ir.uitm.edu.my/id/eprint/16393/2/TM_NORHAFIZAH%20CHE%20MAT%20AC%2013_5.pdf
https://ir.uitm.edu.my/id/eprint/16393/
_version_ 1729707437229867008
score 13.211869

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