Intellectual Capital and Intellectual Value of Internet Platforms and Marketplaces

Student: Sinitsina Anna

Supervisor:

Educational Programme: Economics (Bachelor)

Year of Graduation: 2021

In the period of digitalization of the economy, there is a need to correctly measure the intellectual capital and the value of the company. The article examines intellectual capital and value, as well as the structure of intellectual capital in the interpretations of both foreign and Russian researchers, reveals the concept of intellectual value added, as well as the existing methods of assessing intellectual capital. On a sample of 85 companies from the rating of the Top 100 largest Internet platforms in Russia in 2020, the indicator of the intellectual value added coefficient VAIC is calculated and the dependence of the coefficient on several regressors is built using the regression analysis method with the corresponding conclusions.

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