The QuIC: Quantitative Intellectual Capital-based methodology for Firm Valuation

The QuIC: Quantitative Intellectual Capital-based methodology for Firm Valuation

The paper proposes a new methodology for evaluating the market value of firms (QuIC – Quantitative Intellectual Capital-based methodology for Firm Valuation) that considers Intellectual Capital (IC) as an important factor that can influence the overall value. Findings show that this approach gives...

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Bibliographic Details
Main Authors: Gianpaolo Iazzolino, Giuseppe Migliano, Natale Guarnaccia
Format: Article
Language:English
Published: UIKTEN 2019-05-01
Series:TEM Journal
Subjects:
Discounted Cash Flow
Intellectual Capital
Financial performances
Market Value
Online Access:http://www.temjournal.com/content/82/TEMJournalMay2019_525_537.pdf
Description
Summary:The paper proposes a new methodology for evaluating the market value of firms (QuIC – Quantitative Intellectual Capital-based methodology for Firm Valuation) that considers Intellectual Capital (IC) as an important factor that can influence the overall value. Findings show that this approach gives a more fair evaluation able of taking account of the “hidden” value that could remain unconsidered when applying “traditional” valuation approaches. In fact, findings demonstrated that, from a financial standpoint, the difference between DCF and QuIC evaluation can be recognised as the worth of intellectual capital assets.
ISSN:2217-8309
2217-8333

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