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Regular version of the site

Book chapter

Intellectual Capital Assessment and Financial Indicators for Value Based Management: The Joint Application

P. 250-258.
Tkachenko E., Rogova E., Bodrunov S.

This paper develops an idea regarding value-based management model creation that conjoins financial and nonfinancial
indicators of a company’s performance, with an accent on intellectual capital elements assessment and their
contribution to financial performance. A system of leverage-based indicators is proposed. The results of the regression
analysis confirm that intellectual assets should be analysed separately in the context of their influence on financial
performance. Based on the model, the consequence of managerial decisions is suggested.