 Investigation of intellectual capital elements influence on the market capitalization of the companyL. N. Ustinova (), A. E. Ustinov () and M. Yu. Virtsev () Russian Journal of Industrial Economics, 2015, issue 1 Abstract: The article is devoted to topical issues of assessing the impact of the intellectual capital of the company on key indicators of its activity. This is an important issue considering the growing interest of business leaders to increasing the effectiveness of production, efficient use of human resources contributing to the growth and development of innovative enterprise. The first attempts to differentiate and define the essence of intellectual capital (IC) have been taken more than a half century ago, but an unified approach to the interpretation of the «intellectual capital» concept has been not formed yet. The presently established approach to the assessment of the intellectual capital of the enterprise is based mainly on qualitative or quantitative assessment. However, in our opinion, it is advisable to assess its influence not so much in absolute terms but to evaluate its impact on financial performance. The paper proposes an approach to reveal the relationship between investment in intellectual capital elements and enterprise activities as a whole. On the basis of the developed technique the effect of IR on the activities of the three largest enterprises of Tatarstan has been evaluated revealing their almost direct relationship. Date: 2015 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ach:journl:y:2015:id:258 DOI: 10.17073/2072-1633-2015-1-88-92 Access Statistics for this article More articles in Russian Journal of Industrial Economics from MISIS |
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