Value added intellectual coefficient (VAIC): an empirical study

There is no doubt that conventional accounting does not provide actual value of a firm since they only take into account the tangible assets. Intellectual capital provides a new concept for considering actual value of the assets, which helps calculate intangible values of the firm. In this paper, we...

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Bibliographic Details
Main Authors: Mehrnaz Paknezhad, Ahmad Ahmadkhani
Format: Article
Language:English
Published: Growing Science 2012-04-01
Series:Management Science Letters
Subjects:
Online Access:http://www.growingscience.com/msl/Vol2/msl_2012_6.pdf