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This paper recognises the move towards making the disclosure of data concerning intangible resources a requirement. It sets down requirements for intellectual capital measurement systems that can be safely used by companies in disclosures and which are transparent and easily used by others. The paper argues that if rigour and safety comparable with ordinary financial disclosures is to be attained then only the rigour of measurement theory applied to intangible resources will suffice. Some existing methodologies are evaluated against the axioms of measurement theory. None evaluated so far are compliant.
Journal of Intellectual Capital – Emerald Publishing
Published: Jun 1, 2004
Keywords: Intellectual capital; Asset valuation; Measurement
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