Research and publications
Inferring the Value of Intangible Assets
This paper examines whether financial statement analysis can be effective in inferring the intangible value of firms. It measures the intangible value by means of a firm’s Intellectual Capital, which encompasses the intangible assets and the organizational knowledge of a firm that are not reported directly by financial statements. Our analysis decomposes Intellectual Capital into its three primary components: Human Capital, Structural Capital, and Relational Capital.
Author(s):
Georgios Angelopoulos, Daniel Giamouridis, Orestes Vlismas
Summary:
This paper examines whether financial statement analysis can be effective in inferring the intangible value of firms. It measures the intangible value by means of a firm’s Intellectual Capital, which encompasses the intangible assets and the organizational knowledge of a firm that are not reported directly by financial statements. Our analysis decomposes Intellectual Capital into its three primary components: Human Capital, Structural Capital, and Relational Capital.
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Register/Log in| Type : | Working paper |
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| Date : | 03/05/2012 |
| Keywords : |
Business Analysis |
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