Articlebronze2011

Intellectual Capital (Intangible Assets) Valuation Considering The Context

32 citations0/0 files storedJournal of Business & Economics Research (JBER)

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Financial Reporting and Valuation Research

Abstract

This article seeks to illustrate the evolution of intangible assets studies to the broader concept of intellectual capital and its valuation methods; then clarifies misunderstood concepts about the existence of intangible liabilities. A systemic dynamics approach to the IC valuation method considering the context finally is explained.

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References

1997The balanced scorecard: Translating strategy into action 2004Measuring intellectual capital: a new model and empirical study 1999Knowledge Management Handbook 1997The new organizational wealth 2009El capital intelectual 2000The ROI of human capital: measuring the economic value of employee performance 2002FiMIAM: financial method of intangible assets measurement 2000Intellectual capital: recognizing both assets and liabilities

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