To the public‐listed companies, from the investment community

Abstract

Reporting the value of intellectual capital (IC) in the disclosure process for stakeholders has focused largely on the construction of indicators determined by the companies. This paper reports a study conducted with the investment community to determine the information they need to assist them in making investment decisions. This research project sets out to answer what are the perceptions towards strategic capital information required to assist in decision making and what are perceived as the most important or critical strategic management capital and strategic marketing capital indicators. More specifically, the study addresses the inter‐relationship between the knowledge of indicators and the perceived importance of disclosing the information on these indicators.

Citation

Lim, L.L.K. and Dallimore, P. (2002), "To the public‐listed companies, from the investment community", Journal of Intellectual Capital, Vol. 3 No. 3, pp. 262-276. https://doi.org/10.1108/14691930210435606