 Intellectual capital indicators influencing investment decisionNorman Mohd Saleh and Mohamat Sabri Hassan International Journal of Learning and Intellectual Capital, 2013, vol. 10, issue 2, 183-211 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. Keywords: intellectual capital indicators; investment decisions; financial accounting; investor experience; private investors; public investors; innovation; human capital; customer satisfaction; unit trust funds; fund managers. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijlica:v:10:y:2013:i:2:p:183-211 Access Statistics for this article More articles in International Journal of Learning and Intellectual Capital from Inderscience Enterprises Ltd |
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