Aho, Samuli; Ståhle, Sten; Ståhle, Pirjo - In: Measuring Business Excellence 15 (2011) 4, pp. 27-35
Purpose – This paper seeks to examine the calculated intangible value (CIV) method as a measure of intellectual capital … types of capital assets (physical, financial, combined physical and financial and intangible) and thus it does not … unambiguously relate or measure firm's intangible value(s). CIV should be seen solely as a measure of financial efficiency derived …