Intellectual Capital Measurement Model for Iran by Fuzzy Delphi

The portion of non-physical capital like knowledge in the corporations' value has been consistently increasing in the last three decades. However, the measurement for these factors has always been under question. The Intellectual Capital (IC) measurement models were a solution for the measureme...

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Bibliographic Details
Main Authors: Ali Saghafi, Mohammad Mahdi Mirzaei Abbas Abad
Format: Article
Language:English
Published: Ferdowsi University of Mashhad 2021-03-01
Series:Iranian Journal of Accounting, Auditing & Finance
Subjects:
Online Access:https://ijaaf.um.ac.ir/article_40022_2161d827621d390fd76d4ad7f9139f9f.pdf