Porównanie wartości kapitału intelektualnego przedsiębiorstw notowanych na Warszawskiej GPW – ujęcie sektorowe
Comparison of value of Intellectual Capital of Polish joint stock companies
Author(s): Małgorzata WasilewskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: Intellectual Capital (IC); Market Value (MV); Book Value (BV); MV/BV
Summary/Abstract: This article aims to value intellectual capital of Polish joint stock companies. At first, the concept of intellectual capital was defined. Secondly, the most common valuation method of intellectual capital market to book value (MV/BV) was presented. The advantages and disadvantages of this method were named. In the final section, the values of intellectual capital for Polish join stock companies were analyzed.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 287
- Page Range: 183-191
- Page Count: 9
- Language: Polish