The market for indicators: A study of intellectual capital indicators in credit decisions
Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
This thesis is about the use of intellectual capital indicators in credit decisions. Today, the accounts form an important basis of credit decisions for banks. Knowledge compa-nies are a special sort of service companies. Their balance sheets often include very few material assets as their most important assets consist of the knowledge of their employ-ees. The annual statements today include little information about their most important assets. Therefore, there is a risk that the accounts lose relevance in credit decisions.
Place, publisher, year, edition, pages
IdentifiersURN: urn:nbn:se:su:diva-4684OAI: oai:DiVA.org:su-4684DiVA: diva2:194269