期刊名称：International Journal of Finance and Accounting
印刷版ISSN：2168-4812
电子版ISSN：2168-4820
出版年度：2014
卷号：3
期号：6
页码：341-348
DOI：10.5923/j.ijfa.20140306.02
语种：English
出版社：Scientific & Academic Publishing Co.
摘要：The purpose of this study is to analyse to which extent Intellectual Capital(IC) measurements can be considered as reliable and how it is possible to affect it. In order to achieve this aim a deductive approach will be adopted. The study relies on the idea that reliability is influenced by the characteristics of the item, of the applied method and of the environment. The paper shows that IC measurements present a physiological limited reliability, due to their specific characteristics, and proposes some suggestions useful to improve it.
