[PDF] Top 20 Recognizing Intellectual Capital As An Asset

... an asset with an indefinite ...equity capital, incremental borrowing rate, or a weighted average of the ...particular asset using the income approach is the ability to separate the economic benefits ... See full document

... Intellectual Capital is defined as intangible assets which include technology, customer information, brand name, reputation and corporate culture that are invaluable to a firm’s competitive power (Low and ... See full document

... of intellectual capital has been challenging the tra- ditional financial reporting system, which is not capable to meet the information needs any ...various intellectual capital reporting ... See full document

... Products and processes in the insurance industry are highly knowledge-based and there is a lot of information complexity between the internal and external information sources of insurance companies. The present age is ... See full document

... classified Intellectual Capital, from financial perspective, into innovation capital, structural capital, executory contracts, market capital and ...(1997), Intellectual ... See full document

... the intellectual capital (Amjad ...assets/intellectual capital have a critical role in the better firm performance in today’s knowledge based ... See full document

... of intellectual property in ...of intellectual capital in the market depends mostly on ...in intellectual capital is different from investing in human capital in ...human ... See full document

... between Asset and Liability Management with the bank's performance and the value of the company is the theory of efficient markets, Smith (1990) states that the theory of efficient markets is an important ... See full document

... to intellectual capital never appears on financial reports but have a significant impact on firms’ performance as compare to physical assets (Akpinar & Akdemir, ...equity capital raising(Asif, ... See full document

... Table 4 presents the results of hypothesis 1-b. The results show an adjusted R-squared of 0.171, indicating that the model has been able to explain 17.1 per cent of the variability of asset turnover in the same ... See full document

... Human capital pro- vides companies the opportunity for future growth, not only due to the irreplaceable role of people in the organizations, but also their ...tellectual capital may be the answer for the ... See full document

... Human capital is the components that emerged from the concept of intellectual capital (Bontis et ...Human capital is the most important asset that exists within a ...intangibles ... See full document

... commercializable intellectual assets and supporting intellectual assets have their origin in human ...human capital in his model of intellectual asset formation for intellectual ... See full document

... 2011). Intellectual capital constituted the intangible assets of ...the intellectual capital of ...an asset centric environment to a knowledge-based ...of intellectual ... See full document

... prospector. Intellectual capital, according to RBV point of view, is considered as an important source of competitive advantage because IC items are mostly able to fulfil the attributes of good ... See full document

... Intellectual capital (IC) is gaining importance in today's knowledge economy and plays a key role in innovation, productivity growth as well as the performance and competitiveness of ...to ... See full document

... Intellectual capital (IC from here on) has long been ignored as a vital contributor in the financial performance of a firm. This ignoring is because conventional accounting standards such as Financial ... See full document

... on intellectual capital ...about intellectual capital than companies that have a small ...affects intellectual capital ... See full document

... Considering the case study, this study will look at the annual integrated reports of Philips to determine how this company operationalizes its capital indicators. The purpose of this model is not to see whether ... See full document

... DOI: 10.4236/ajibm.2019.94072 1055 American Journal of Industrial and Business Management the case of the ECAPM_D, ECAPM_W and ECAPM_M, positive in the case of the ECAPM_Q. In particular, notes that the effect of the ... See full document