...Tasneem Ahmad; Vinita Krishna Purpose This study examines the role of intellectual capital (IC) in the valuation of unicorn startups, focusing on three components: human capital (HC), structural capital (SC) and relational capital (RC). Design/methodology/approach Adopting a deductive approach...

... Intellectual capital Intangible assets key money Fashion industry Valuation Competitive strategy Over the last years the definition of Intellectual Capital and the related measurement parameters have been the subject of intensive research and of a number of academic and managerial debates...

...Christine Reitmaier; Wolfgang Schultze Purpose Enhanced business reporting (EBR) seeks to address the information needs of investors when making company valuations for investment decisions. The purpose of this paper is to analyze the relevance for market valuation of EBR disclosures...

...Stephen Chen Although many schemes for valuing intellectual capital have been suggested in recent years, existing methods are difficult to link to stock market valuations and to business strategy. This paper illustrates how options theory and game theory may be usefully combined to value...

... are the people who will be the first to grapple with issues arising from the effective management of knowledge (Rogers, 1996). Intellectual capital Knowledge workers Valuation Intangible assets Gender Young people Empirical research has shown that top executives in large US and Canadian...

...Arthur DeTore; Mark Clare; James Weide This case study of the valuation of intangible assets compares an internally generated estimate of discounted cash flow (DCF) with an estimate of knowledge capital (KC). It describes Lincoln Re’s mortality research and development (R&D) capability...

... is the largest and most valuable asset. Consequently it may be difficult to analyze a company by merely looking at its financial statements. IC is focused on four corporate knowledge phases beginning with its acquisition, accumulation, transformation, and ending with its valuation. IC is best conceived...

...Patrick H. Sullivan, Jr; Patrick H. Sullivan, Sr There is a dramatic increase in the number of companies whose value lies largely in their intangible assets; with relatively little or no value associated with their tangible assets. Traditional methods of valuation, based on accounting principles...