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The Valuation of Intellectual Capital [PDF]
SSRN Electronic Journal, 2003 This paper studies the value relevance of Intellectual Capital by comparing a set of different valuation models. The empirical analysis covers 300 large European companies from 1990 to 2001. Drawing on the Ohlson (1995) and Feltham-Ohlson (1995) model, I define and test the value relevance of an Intellectual Capital earnings measure, providing evidence
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The Routledge Companion to Intellectual Capital
2017The Routledge Companion to Intellectual Capital offers a comprehensive overview of an important field that has seen a diverse range of developments in research in recent years. Edited by leading scholars and with contributions from top academics and practitioners from around the world, this volume will provide not just theoretical analysis but also ...
James Guthrie +3 more
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The performance of intellectual capital
Accounting, Auditing & Accountability Journal, 2011PurposeThis paper aims to analyse the relationship between intellectual capital and financial capital using a case study. This makes it possible to discuss how intellectual capital is related to value creation with a degree of nuance that is absent from most statistical studies of relationships between human, organisational, relational and financial ...
Jan Mouritsen, Vijaya Murthy
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2018
Sociologists have shown that intellectual capital, that is knowledge, operates in almost every sphere of modern society to determine social class, success or failure in school, and even psychological and physical health. The paradox holds more inexorably for intellectual than for money capital.
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Sociologists have shown that intellectual capital, that is knowledge, operates in almost every sphere of modern society to determine social class, success or failure in school, and even psychological and physical health. The paradox holds more inexorably for intellectual than for money capital.
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Intellectual Capital and Knowledge Management
2006Knowledge management (KM) and intellectual capital (IC) are not one and the same, and although some overlap is apparent, the relationship is far from trivial and requires exploration. Some intellectual capital such as brand is not knowledge, and some knowledge that cannot be transformed into value is not intellectual capital.
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The Electricity Journal, 1997
Abstract Utility managers preoccupied with restructuring of their businesses, creating new value and distribution channels, and bundling new services need to take a step back and understand why they must focus on creating the intellectual capital to acquire the competitive edge.
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Abstract Utility managers preoccupied with restructuring of their businesses, creating new value and distribution channels, and bundling new services need to take a step back and understand why they must focus on creating the intellectual capital to acquire the competitive edge.
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An Epistemology Perspective on Intellectual Capital,
2005This chapter substantiates the claim that the epistemological outlook of people in organizations has a substantial impact on the effectiveness of the firm’s value creation and needs to be aligned with both the type of intellectual capital resources that form the basis for the firm’s competitive advantage and the type of strategic logics that dominate in ...
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