Intellectual Capital and Information Technology A study on Valuation Techniques and Performance Metrics

Abstract

Valuation is the process of determining the projected or the actual worth of an asset or an organization. There are primarily three main methods used in valuation which have multiple sub methods. These three methods are very subjective in nature and differ based on the requirements of the person conducting the valuation for the asset or organization. Over the last twenty years many research analysts, practitioners and scholars have spoken about the importance of a knowledge or intelligence based economy.