id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
abr-11	Morgan, John; Ihrke, Frederic; Hurley, James	A Review of Intellectual Capital Literature Proposing Balance Sheet Disclosures of Intellectual Capital (Plus Evaluative Commentary from a Financial Accounting Measurement Perspective).	2010	9	.pdf	application/pdf	4038	239	57	Though return on assets models also provide an easily calculable dollar estimate for unrecorded intellectual assets, they have many of the same inherent measurement shortcomings of the market capitalization models (i.e. -'.7$!,$ #0#1#(%'%+!('-$ ,'+%&,/-(#11$ +(.-/)+(C$ +'%+!('-$6#&'?+!$!?#$ %+3#$'()$!0'd/#(#11<$0-/1$!%&#1$'1$@#--= As with market capitalization models an undifferentiated total value results from this approach that behaves in unstable and unpredictable ways. Concept “Intellectual Capital”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	cache/abr-11.pdf	txt/abr-11.txt