Ovechkin, Danila; Boldyreva, Natalia; Davydenko, Vladimir - In: Journal of Economic Studies 48 (2020) 6, pp. 1111-1127
Purpose: The aim of this paper is to propose extended intellectual capital (IC) indicators. The study shows that the essence of IC in the context of value is residual income, its growth rate and growth rate of equity taken together. It allows creating IC measures (modified residual income and...