The relationship between intellectual capital information and firms’ market value: a study from an emerging economy

What is it about?

This paper investigates the relationship between the Intellectual Capital information reported in the annual reports and market value of the companies listed on the Qatar Stock Exchange. We found that there is a significant relationship between IC information and firm market value. This finding indicates that companies report their IC to help the stakeholders to understand the real value of the company (which includes IC values). The findings of the study show that the companies have started to depend more on IC to contribute to transforming Qatar’s economy to a KBE. Authors: Ousama Abdulrhman Anam (osamaanam@gmail.com) Mashael Thaar Al-Mutairi A. H. Fatima

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