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Keywords: Long-run value
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Journal Articles
Estimating a measure of intellectual capital value to test its determinants
Available to Purchase
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2015) 16 (1): 101–120.
Published: 12 January 2015
... of German companies are investigated to compare three measures of IC value: market-to-book, Tobin’s q, and long-run value-to-book (LRVTB). Findings – LRVTB is observed to be the IC value measure with the highest explanatory value. This measure provides an approach to empirically test...
