The paper proposes a new methodology for evaluating the market value of firms (QuIC - Quantitative Intellectual Capital-based methodology for Firm Valuation) that considers Intellectual Capital (IC) as an important factor that can influence the overall value. Findings show that this approach gives a more fair evaluation able of taking account of the "hidden" value that could remain unconsidered when applying "traditional" valuation approaches. In fact, findings demonstrated that, from a financial standpoint, the difference between DCF and QuIC evaluation can be recognised as the worth of intellectual capital assets.
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Titolo: | The QuIC: Quantitative intellectual capital-based methodology for firm valuation |
Autori: | |
Data di pubblicazione: | 2019 |
Rivista: | |
Handle: | http://hdl.handle.net/20.500.11770/302122 |
Appare nelle tipologie: | 1.1 Articolo in rivista |