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