Intellectual Capital Measurement and Evaluation Models Based on Assets Return as Non-Accounting Value

Cati-Loredana Dumitru (Soare) ()
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Cati-Loredana Dumitru (Soare): “Valahia†University of Târgoviște, Romania

Ovidius University Annals, Economic Sciences Series, 2022, vol. XXII, issue 2, 852-856

Abstract: In recent decades, the emphasis on the knowledge resources and organizational skills of companies has contributed to the creation of a broad understanding of the strategic role of intangible resources for the success of a company, resources consisting of intangible assets and, in particular, intellectual capital. The purpose of this study is to analyse different definitions of intellectual capital, in order to identify the defining features of the concept and the different elements and categories that compose it, as well as to provide an overview of the methods and models that have become the most used for its identification and measurement.

Keywords: non-accounting value; intellectual capital; added economic value; added market value; total intangible value (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:852-856

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