DeTore, Arthur; Clare, Mark; Weide, James - In: Journal of Intellectual Capital 3 (2002) 1, pp. 40-50
This case study of the valuation of intangible assets compares an internally generated estimate of discounted cash flow (DCF) with an estimate of knowledge capital (KC). It describes Lincoln Re’s mortality research and development (R&D) capability, the knowledge management (KM) strategies used...