Abstract
Under high uncertainty circumstance, valuating the intangible assets of biotech companies is a vital task. This study explores indicators and standards for measuring the intellectual capital (IC) of a sub-biotech industry, biopharmaceuticals, in Taiwan. The methodology of measurement construction was used to generate innovative indicators and standards for IC measurement. Forty nine items in three IC dimensions, including human capital, structural capital and relational capital, were constructed based on interviews with 20 CEOs or senior managers in biopharmaceutical companies. The measurement was found to be different for companies at different developmental stages and has potential for longitudinal use.
| Original language | English |
|---|---|
| Pages (from-to) | 221-235 |
| Number of pages | 15 |
| Journal | International Journal of Services and Standards |
| Volume | 6 |
| Issue number | 3-4 |
| DOIs | |
| State | Published - 2010 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 8 Decent Work and Economic Growth
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SDG 9 Industry, Innovation, and Infrastructure
Keywords
- Biopharmaceuticals
- Biotechnology industry
- Human capital
- Intangible asset
- Intellectual capital
- Relational capital
- Services
- Standards
- Structural capital
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