Intellectual capital indicators influencing investment decision

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

Intellectual capital (IC) information provides indication about the company future potential. Investors need to know IC information such as innovation effort made by the company, the quality of human capital within the company and the satisfaction level of their customer, in order to make investment decisions. This study examines the perception of unit trust fund managers on the extent to which information on IC is used in their investment decisions. This study also compares the impact of investor's experience and the type of institutions (i.e., public or private) on the perception of fund managers on IC indicators. The result shows that the importance of some IC indicators to investment decisions made by fund managers varies according to investor's experience. Their views also depend on whether the fund is private or managed by entities influenced by the government.

Original languageEnglish
Pages (from-to)183-211
Number of pages29
JournalInternational Journal of Learning and Intellectual Capital
Volume10
Issue number2
DOIs
Publication statusPublished - 2013

Fingerprint

Investment decision
Intellectual capital
Fund managers
Investors
Public institutions
Trust funds
Unit trusts
Government
Make-to-order
Human capital
Innovation

Keywords

  • Financial accounting
  • Indicators
  • Intellectual capital
  • Investment decision
  • Investors experience
  • Private and public investors

ASJC Scopus subject areas

  • Organizational Behavior and Human Resource Management
  • Strategy and Management

Cite this

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abstract = "Intellectual capital (IC) information provides indication about the company future potential. Investors need to know IC information such as innovation effort made by the company, the quality of human capital within the company and the satisfaction level of their customer, in order to make investment decisions. This study examines the perception of unit trust fund managers on the extent to which information on IC is used in their investment decisions. This study also compares the impact of investor's experience and the type of institutions (i.e., public or private) on the perception of fund managers on IC indicators. The result shows that the importance of some IC indicators to investment decisions made by fund managers varies according to investor's experience. Their views also depend on whether the fund is private or managed by entities influenced by the government.",
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