Making Sense of Intellectual Capital: Designing a Method for the Valuation of Intangibles

By Daniel Andriessen. 2003

405 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/a31e451e49254a31347792bded798d6f08fca4fc

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Citations in the corpus

Structural capital, innovation capability, and size effect: An empirical study (2011, background): “Although the specifi c labels employed may vary, an initial distinction is generally made between human and structural capital (i.e. between thinking and non-thinking resources; Andriessen, 2004).”
Determinants of financial performance of Islamic banks: An intellectual capital perspective (2017, unknown): “Despite these flaws, IC studies have continued to utilised the concept of VAIC (Goh, 2005; Kamath, 2007; Joshi et al., 2013; Nimtrakoon, 2015) and scholars still appreciate VAIC methodology (Andriessen, 2004; Bontis, 2001).”
The impact of intellectual capital on firms' market value and financial performance (2011, unknown): “More specifically, according to Andriessen (2004)”
Knowledge management and measurement: a critical review (2013, methodology): “” (Andriessen, 2004).”
Charting intellectual capital performance of the gateway to China (2011, methodology): “Andriessen (2004) reviewed the 25 methods available at that time to measure the value of intangible assets, and grouped them under four categories: financial valuation, value measurement, value assessment, and measurement.”
Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective (2014, methodology): “Figure 1 illustrates the distribution of two key resources in question by Pulic (Andriessen, 2004).”
Intellectual capital: the missing link in the corporate social responsibility–financial performance relationship (2020, methodology): “However, one of the most common methods to measure IC is the VAIC model (Pulic, 2000, 2004).”
Analysing value added as an indicator of intellectual capital and its consequences on company performance (2010, methodology): “Thus, VAICe is calculated as follows: VAICe ¼ VAIN þ VACA ð6Þ There has been some criticism of the VAICe method, mainly by Andriessen (2004) who suggested that the method’s basic assumptions are problematic and thus it produces dissatisfying results.”