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Finance and Credit
 

The empirical analyses of transformation of intellectual resources into the company value

Vol. 17, Iss. 47, DECEMBER 2011

Available online: 7 December 2011

Subject Heading: QUESTIONS OF ECONOMY

JEL Classification: 

Naidenova Y.N. lector of financial management department, National Research University Higher School of Economics, Perm
naydenovayn@gmail.com

Oskolkova M.A. lector of financial management department, National Research University Higher School of Economics, Perm
oskolkovama@hse.perm.ru

Value-based management concept regards corporate value growth for all stakeholders as the main company purpose which is primarily provided by intangible assets. However analysis of the process of converting intellectual capital and its components into the company financial performance is still challenging research area. The researches of the intellectual capital transformation into the company value on the basis of available information are offered.

Keywords: intellectual capital, value creation, value added, return on intellectual capital

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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