Home  Journals  Financial Analytics: Science and Experience  25(211) - 2014 July

A model of intellectual capital in diagnostics of high-tech companies

Available online: 29 June 2014

Subject Heading: finance OF ENTERPRISE

JEL Classification: 

Pages: 25-33

The article deals with the peculiarities of high-tech companies diagnostics when using a model of intellectual capital. The authors consider a role of intellectual capital in the diagnosis of high-tech companies within the context of the financial features, which is inherent of innovation business. The paper provides the rationale and evaluates methods of valuating intellectual capital, which in the authors' opinion, can be successfully applied in cost management and forecasting of bankruptcy prediction of high-tech companies.

Keywords: intellectual capital, high-tech, company, valuation, financial, diagnostics

References:

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