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Keywords: Market‐to‐book ratios
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Journal Articles
Journal:
Journal of Intellectual Capital
Journal of Intellectual Capital (2012) 13 (1): 4–15.
Published: 13 January 2012
...John C. Dumay Purpose The purpose of this paper is to answer the question “What are the barriers to the use of IC concepts?” by discussing and critiquing two contemporary grand theories about IC, being market‐to‐book ratios as a representation of IC and that disclosing IC leads to greater...
