Title Intellectual capital valuation: methods and their classification /
Authors Ramanauskaitė, Agnė ; Rudžionienė, Kristina
DOI 10.15388/Ekon.2013.0.1413
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Is Part of Ekonomika / Vilniaus universitetas.. Vilnius : Vilniaus universiteto leidykla. 2013, t. 92, Nr. 2, p. 79-92.. ISSN 1392-1258
Keywords [eng] intellectual capital ; valuation ; valuation methods ; classification of methods
Abstract [eng] Correspondingly, a classification scheme of intellectual capital valuation methods has been developed. It has been established that most methods of intellectual capital valuation are based on scorecard, they assess specific components; of intellectual capital and in the process of valuation do not employ monetary units of measurement. Tis reveals a lack of the studies that focus on the financial aspect of intellectual capital valuation methods.
Published Vilnius : Vilniaus universiteto leidykla
Type Journal article
Language English
Publication date 2013