Critical analyse of the Calculated Intangible Value (CIV) method



: Aho MS, Ståhle P, Ståhle S

Publisher: Uniprint

: 2011

: 2011 6TH INTERNATIONAL FORUM ON KNOWLEDGE ASSET DYNAMICS (IFKAD2011)

: 584

: 595

: 12


Practical implications - The methodology puts in evidence that CIV is to be interpreted solely as a financial efficiency measure linked to companies - return on assets (ROA) performance. Based on its structure and formulae, CIV can only be considered to measure an overall financial recognized comparative advantage (RCA) with respect to competitors within the same sector and market. However, based on the theoretical analysis, nothing supports the simplifying assumption that a company's CIV is a measure of its intellectual capital.



Last updated on 2024-26-11 at 10:42