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Intellektuellt kapital - En studie av gapet mellan företagens bokförda värde och marknadsvärde
Örebro University, Swedish Business School at Örebro University.
Örebro University, Swedish Business School at Örebro University.
2010 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The majority of companies today have a much higher market value than book value. A company’s value is reflected in its market value but remains hidden in company accounts. The gap consists of intellectual capital. The most common theory for measuring and valuing intellectual capital is the market value relative to book value.

The purpose of this paper is to investigate how the gap between the book value and the market value can be reduced. This is achieved by creating a new model for intellectual capital which takes more consideration to generally accepted accounting policies than previous models.

We have reached the conclusion that the most appropriate way to account for intellectual capital is to present it in an independent model. The presentation should be done with a few simple and standardized indicators that could apply to virtually all major companies. The result of this model will lead to a decrease between companies’ market value and their book value.

Place, publisher, year, edition, pages
2010. , p. 57
National Category
Business Administration
Identifiers
URN: urn:nbn:se:oru:diva-11137ISRN: ORU-HHS/FEK-AG-2010/0038--SEOAI: oai:DiVA.org:oru-11137DiVA: diva2:325138
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2010-10-11 Created: 2010-06-17 Last updated: 2017-10-18Bibliographically approved

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