Valuation of intellectual capital

چکیده مقاله

Many commentators have identified the pivotal role of intellectual capital in the valuation of firms and the determination of their future earnings. The purpose of this paper is to link two key disciplines in finance and science in a way which is representative of the many challenges in the development of the knowledge economy. However, the valuation of intangibles remains a contentious issue in finance. In this paper, the financial and economic issues pertaining to the valuation of intellectual capital are evaluated and addressed. This paper evaluates various methods that are currently used and recommends the development of a valuation process for new and evolving technologies.

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