Kaplan Robert S’s scientific contributions

... Accordingly, the investment-based approach has been adopted, which is one of the most accepted approaches to measure IC (Forte et al., 2017;Goebel, 2015). Sales have also been considered as a proxy for RC, as they are representative of the company's market share and customer loyalty (Ferraro and Veltri, 2011;Iazzolino et al., 2018;Kaplan and Norton, 2004). In this way, the proposed model also overcomes limitations of previous studies that have relied on flawed approaches to IC measurement (Iazzolino and Laise, 2013;Marzo and Bonnini, 2023). ...

Reference:

Value relevance of intangibles: a comparative analysis between financial and non-financial sector firms listed on the Argentine capital market