USING THE HIDDEN VALUE OF INTELLECTUAL CAPITAL AS A MANAGEMENT TOOL

ALEXANDRA CÃTÃLINA Nedelcu

Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2012, vol. 6, issue 1, 577-584

Abstract: Intellectual capital is the main ingredient of the future company valuation. It is, however, a hidden value driver and that is why it can be very difficult to determine its correct value. There are some studies in the research and academic community that emphasize the disclosure of intellectual capital information in a company’s annual report. Every such endeavor wants to invent the wheel all over again. In this paper no wheel will be invented, but an existing one will be turning. In this manner it is created the possibility for all stakeholders to interpret the information about the intellectual capital value in the same way they are used to evaluate a company’s financial situation and its future potential.

Keywords: company value; intellectual capital; structural capital; human capital; customer capital. (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:rom:mancon:v:6:y:2012:i:1:p:577-584

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