A4 Vertaisarvioitu artikkeli konferenssijulkaisussa
Critical analyse of the Calculated Intangible Value (CIV) method
Tekijät: Aho MS, Ståhle P, Ståhle S
Kustantaja: Uniprint
Julkaisuvuosi: 2011
Tietokannassa oleva lehden nimi: 2011 6TH INTERNATIONAL FORUM ON KNOWLEDGE ASSET DYNAMICS (IFKAD2011)
Aloitussivu: 584
Lopetussivu: 595
Sivujen määrä: 12
Tiivistelmä
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.
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.
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