[3] A metric for the value of intellectual capital is the amount by which the enterprise value of a firm exceeds the value of its tangible (physical and financial) assets.
[12] Measuring the real value and the total performance of intellectual capital's components is a critical part of running a company in the knowledge economy and Information Age.
[17] The management of intellectual capital is conceptualised as occurring via a multiple stage process, governed by an evolutionary logic.
[18] The management of intellectual capital is conceptualised as occurring via a multiple stage process, governed by an evolutionary logic.
[12] The transfer of rights to intellectual capital to offshore subsidiaries is a major enabler of corporate tax avoidance.
[4]: 86 Early methods of intellectual capital measurement include the balanced scorecard (BSC) framework, the Skandia Navigator, and the Intangible Asset Monitor.
[25] Changes in stock returns are primarily determined by external factors such as inflation, exchange rates, and socioeconomic conditions.