Modification of Calculated Intangible Value Model to Evaluate the Use of Companies’ Intellectual Capital

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Abstract: Currently, there are lots of methods to assess the company’s intellectual capital. The paper paid attention to the modified model of Calculated Intangible Value (CIV), because it allows you, on the one hand, to make calculations based on the financial reporting, on the other hand – to adjust the value of the net assets depending on the use of intellectual capital. The aim of this study is substantiation of possibility of Calculated Intangible Value modified model use, based on intangible assets fundamental value calculation, to evaluate the use of companies’ intellectual capital. The results allows to argue that the quantitative factor - the net asset value - does not affect the performance indicator of intellectual capital, since a change of this factor is completely offset by the change in quality factor - a comparative measure of return on assets

WSEAS Transactions on Business and Economics, ISSN / E-ISSN: 1109-9526 / 2224-2899, Volume 16, 2019, Art. #56

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Gulshat Garafieva, Ekaterina Khvorova, Olga Lisina, "Modification of Calculated Intangible Value Model to Evaluate the Use of Companies’ Intellectual Capital," WSEAS Transactions on Business and Economics, vol. 16, pp. 500-507, 2019, DOI:
Gulshat Garafieva, Ekaterina Khvorova, Olga Lisina. Modification of Calculated Intangible Value Model to Evaluate the Use of Companies’ Intellectual Capital. WSEAS Transactions on Business and Economics. 2019;16:500-507.
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