How to Measure Intangible Resources in Listed Companies
Theory of management 5 The Selected Problems for the Development Support of Management Knowledge Base, Faculty of Management Science and Informatics publication, University of Zilina, pp. 224-249, ISBN 978-80-554-0590-2, 2012
7 Pages Posted: 2 Dec 2012
Date Written: December 2, 2012
The principal problems associated with the concept of intellectual capital (except for the lack of recognized definition) includes the lack of a recognized standard of valuation. This prevents investors and other stakeholders to compare companies in the markets. Most studies concerning the measurement of intangible resources relates to companies in such industries as biotechnology, aerospace, computer software, cosmetics, healthcare, Internet, media, advertising, pharmaceuticals and computer industry. The main goal of this paper is to present advantages and disadvantages of most popular intellectual capital valuation ratios which can be used in listed companies.
Keywords: intangible resources, intellectual capital, listed companies, intangibles valuation
JEL Classification: G32, O3, O16
Suggested Citation: Suggested Citation