| Title |
Intellectual capital valuation: methods and their classification |
| Authors |
Ramanauskaitė, Agnė ; Rudžionienė, Kristina |
| DOI |
10.15388/Ekon.2013.0.1413 |
| Full Text |
|
| 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 |
