Intellectual capital and company value

被引：61

作者：

Berzkalne, Irina ^{[1
]}

Zelgalve, Elvira ^{[1
]}

机构：

[1] Univ Latvia, Aspazijas Blvd 5, LV-1050 Riga, Latvia

来源：

2ND INTERNATIONAL SCIENTIFIC CONFERENCE - CONTEMPORARY ISSUES IN BUSINESS, MANAGEMENT AND EDUCATION 2013 | 2014年 / 110卷

关键词：

company value; intellectual capital; human capital; Tobin's Q; value added intellectual coefficient (VAIC (TM)); FIRMS MARKET VALUE; CORPORATE PERFORMANCE; VALUE RELEVANCE; TOBIN-Q; IMPACT;

D O I：

10.1016/j.sbspro.2013.12.934

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The bulk of traditional corporate valuation methods reflect historical performance, while it is necessary to also take into consideration the value which is off-balance-sheet and possible growth. Large differences exist between company market and book value, and a part of this can be explained by intellectual capital. The aim of the study is to make an empirical investigation of the impact of intellectual capital on company value. Empirical results show that one can find mixed results regarding relationship between value added intellectual coefficient VAIC (TM) and company value. (c) 2014 The Authors. Published by Elsevier Ltd.

引用

页码：887 / 896

页数：10

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