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A Normative Approach to Valuation, Value Enhancement and Financial Statement Reporting of Intellectual Capital

Michael So & Janek Ratnatunga

Management Accounting Frontiers2020https://doi.org/10.52153/prj1022004article
AJG 1
Weight
0.34

What the paper says

Intellectual capital (IC) is increasingly seen as an integral part of a firm’s value-creating processes and an essential strategic asset in creating corporate sustainable competitive advantage (Bukh, 2003; Chen, Cheng & Hwang, 2005). Nevertheless, reporting on IC is currently inconsistent, incomparable, and incomplete because of a lack of consistent guidance. This paper presents a normative IC valuation and reporting framework based on the Capability Economic Value of Intangible and Tangible Assets (CEVITA) approach (Ratnatunga, Gray & Balachandran, 2004). The proposed framework enables the application of CEVITA to the valuation of intellectual capital capability and provides a theoretical foundation for future empirical studies in relation to IC valuation and reporting.

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https://doi.org/https://doi.org/10.52153/prj1022004

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@article{michael2020,
  title        = {{A Normative Approach to Valuation, Value Enhancement and Financial Statement Reporting of Intellectual Capital}},
  author       = {Michael So & Janek Ratnatunga},
  journal      = {Management Accounting Frontiers},
  year         = {2020},
  doi          = {https://doi.org/https://doi.org/10.52153/prj1022004},
}

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A Normative Approach to Valuation, Value Enhancement and Financial Statement Reporting of Intellectual Capital

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Evidence weight

0.34

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.