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

See all articles by Karol Śledzik

Karol Śledzik

University of Gdańsk - Faculty of Management

Date Written: December 2, 2012

Abstract

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

Śledzik, Karol, How to Measure Intangible Resources in Listed Companies (December 2, 2012). 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. Available at SSRN: https://ssrn.com/abstract=2183870

Karol Śledzik (Contact Author)

University of Gdańsk - Faculty of Management ( email )

ul. Armii Krajowej 101, 81-824
ul. Bażyńskiego 1A,
Gdańsk, 80-952
Poland

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