Pomiar kapitału intelektualnego wskaźnikiem MV/BV
Measurement of intellectual capital with MV/BV
Author(s): Karolina BeyerSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: intellectual capital; measurement of intellectual capital; Market Value to Book value; WIG 20
Summary/Abstract: This article is focused on measurement of intellectual capital with Market Value to Book Value ratio. The first part of the article presents the issue of intellectual capital measurement with MV/BV. While, the second part presents results of the research of the measurement of intellectual capital with MV/BV in companies listed on the Stock Exchange in Warsaw within the WIG 20 Index. The study covers the period 2007-2012 and is part of the project funded by the National Science Centre allocated on the basis of the decision DEC-2011/01/N/HS4/06036.
Journal: Studia i Prace WNEIZ US
- Issue Year: 2014
- Issue No: 38/1
- Page Range: 7-19
- Page Count: 13
- Language: Polish