The Level of Disclosing Intellectual Capital in the Gulf Cooperation Council Countries

International Research Journal of Finance and Economics, Issue 159, January 2017

10 Pages Posted: 9 Mar 2017 Last revised: 22 Mar 2017

Date Written: January 8, 2017

Abstract

Intellectual Capital (IC) is considered as a management style in operating a firm’s assets. The level of disclosing intellectual capital in the Gulf Cooperation Council Countries differs from one company to the other due to its voluntary nature and the lack of appropriate regulations. Therefore, this study aims to measure the level of disclosing intellectual capital in the Gulf Cooperation Council Countries. Extensive literature review was carried out and a checklist of 78 items was developed to measure the level of disclosing intellectual capital for the companies that are listed in the Gulf Cooperation Council Bourses. The findings show that the overall level of intellectual capital disclosed in the Gulf Cooperation Council is 73% but it varies across the sampled firms according to countries and industry type. The study recommends that the GCC Bourses have to develop a formal guideline for intellectual capital disclosure in order to create harmony in disclosing information and equality between users of financial information and at the same time to enhance firms’ value.

Keywords: Intellectual Capital; Human Capital; Structural Capital; Relational Capital; Voluntary Disclosure

JEL Classification: O34; E24; G32; E22

Suggested Citation

Musleh Al-Sartawi, Abdalmuttaleb, The Level of Disclosing Intellectual Capital in the Gulf Cooperation Council Countries (January 8, 2017). International Research Journal of Finance and Economics, Issue 159, January 2017, Available at SSRN: https://ssrn.com/abstract=2929414

Abdalmuttaleb Musleh Al-Sartawi (Contact Author)

Ahlia University ( email )

P.O. Box 10878
Manama
Bahrain

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