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Paper Information

Journal:   THE IRANIAN ACCOUNTING AND AUDITING REVIEW   Winter 2004 , Volume 10 , Number 34; Page(s) 51 To 75.
 
Paper: 

APPRAISING THE COMPANIES INTELLECTUAL CAPITAL MEASUREMENT AND EVALUATION MODELS

 
 
Author(s):  ANVARI ROSTAMI ALI ASGHAR*, ROSTAMI M.R.
 
* 
 
Abstract: 
Now adays, knowledge Plays a very important roles in economics, business and companies managerial processes. Because of the importance of the knowledge and intellectual capitals (IC), most of companies are very interested to know how to measure and evaluate their companies IC values.
In this paper, after defining the nature of IC, four important components of IC (Structural, Customer, Align and Human Capitals) are explained. After definitions and determination of IC components, results of an appraising and comparative analytical study have been provided. Also, in order to measure companies IC, we have proposed five quantitative easy to apply models. Finally, the conclusions and final remarks are provided.
 
Keyword(s): INTELLECTUAL CAPITAL, MODEL EVALUATION, ACCOUNTING METHODS
 
References: 
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