Multidimensional Intellectual Capital Valuation – MV/BV and VAIC™ Ratio Application: 2006-2009 Polish Banks Perspective

11 Pages Posted: 6 Dec 2012 Last revised: 11 Apr 2013

See all articles by Karol Śledzik

Karol Śledzik

University of Gdańsk - Faculty of Management

Date Written: December 5, 2012

Abstract

The main goal of this paper is to present practical application of taxonomy (Multidimensional Comparative Analysis - MCA) to measure the level of intellectual capital of banks using VAIC™ (Value Added of Intellectual Coefficient) and MV/BV (Market Value to Book Value) ratio. The study includes an estimate of the value of synthetic indicator which is Euclidean distance from Positive Development Pattern (PDP) of the group of 20 banks (10 domestic and 10 European) in 2006-2009 period. As a result, the author made a ranking of banks on intellectual capital.

Keywords: Intangible resources, Intellectual Capital, banks, multidimensional analysis, taxonomy

JEL Classification: G32, O3, O16

Suggested Citation

Śledzik, Karol, Multidimensional Intellectual Capital Valuation – MV/BV and VAIC™ Ratio Application: 2006-2009 Polish Banks Perspective (December 5, 2012). Available at SSRN: https://ssrn.com/abstract=2185653 or http://dx.doi.org/10.2139/ssrn.2185653

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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