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Keywords: Calculated intangible value
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Journal Articles
Journal:
Measuring Business Excellence
Measuring Business Excellence (2011) 15 (4): 27–35.
Published: 15 November 2011
...Antti Lonnqvist; Samuli Aho; Sten Ståhle; Pirjo Ståhle Purpose This paper seeks to examine the calculated intangible value (CIV) method as a measure of intellectual capital (intangibles) in enterprises. The aim is to show the benefits and disadvantages of the method and its actual relation...
