Eskildsen, Jacob; Westlund, Anders H.; Kristensen, Kai - In: Measuring Business Excellence 7 (2003) 2, pp. 46-54
This paper describes the need for intangible measurements for non‐financial reporting. Nowadays book value accounts for just around one quarter of the market value making the relevance of the balance sheet questionable. There is therefore a need for developing standardized methodologies for...