Abstract

The purpose of this research is to establish the intellectual capital indicators of commercial wireless television companies. An in-depth interview is used to collect data. Both content analysis and analytical hierarchy process are used to analyse data. According to the results, intellectual capital is categorised into four dimensions: Human Capital, Customer Capital, Innovation Capital and Structural Capital. The research also develops 23 indicators for business intellectual capital assessment. Measuring intellectual capital can be used to help formulate business strategies, providing an evaluation basis for investors and allocating resources for wireless television companies.

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