Purpose This paper describes the result of an empirical study into the critical success factors for implementing an intellectual capital valuation method, the KPMG Value Explorer®. Methodology/Approach For this study the design approach was used as research methodology. Findings The research shows the …

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Estimation of the factor model by unweighted least squares (ULS) is distribution free, yields consistent estimates, and is computationally fast if the Minimum Residuals (MinRes) algorithm is employed. MinRes algorithms produce a converging sequence of monotonically decreasing ULS function values. Various …