Intellectual Capital Measurement Models: Literature Review of Market Capitalization Methods (MCM)
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2014, Vol 8, Issue 7
Abstract
Measuring intellectual capital (IC) is one of the important factors for introducing and reporting it. This paper reviews the literature pertaining to the measuring of intellectual capital. There are four types for measuring IC. One of these categories is Market Capitalization Methods (MCM) and the techniques under this category will be explained. These models have surfaced in an attempt to measure IC and this paper aims to highlight their strengths, weaknesses and operationalization.
Authors and Affiliations
Majid Dadashinasab| PhD scholar, Department of Accounting and Finance, Faculty of Management, Universiti Teknologi Malaysia, Skudai Johor, Malaysia, email: Majiddadashinasab@Gmail.com, Assoc. Prof. Dr Saudah Sofian| Department of Accounting and Finance, Faculty of Management , Universiti Teknologi Malaysia, Skudai Johor, Malaysia, Ali Minaei Behzad| Islamic Azad University, khodabande, Iran, Abdolreza Dadashinasab| M.A. Student of Financial Management, Islamic Azad University, Abhar, Iran
Keywords
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