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