... resources to create shareholder value. Very substantial proportions of total enterprise value were represented by future expectations for earnings and not by current earnings performance. Return on investment Shareholder value analysis Intellectual capital The financial management...

... the return on investment in knowledge‐based competencies or related intangible assets. The majority were not able to determine the business value of their investment in this area. Most respondents agreed though that they had lost business opportunities as a result of poor knowledge practice. The results...