For temporal orientation, each model will be examined to determine whether it provides a historic report of performance, or measurements designed to manage future firm performance. Dallas: University of Texas. Credibility and Causal Direction There does not appear to be any empirical evidence that using the IC Audit leads to better economic performance.
Because of its diverse components, structural capital can be classified further into organization, process and innovation capital. The characteristic of director board, including board size, the ratio of outside directors, employed independent directors, and the manager concurrently the director, are correlated with the valuation of intellectual capital.
Using intangibles for widespread manipulation of financial information, 2. Financial Analysts Journal, 53 3 Human-centered assets include education and work-related knowledge and competencies. Concepts A patent is a temporary legal monopoly granted to inventors for the commercial use of an invention.