Garcia‐Parra, Mercedes; Simo, Pep; Sallan, Jose M.; … - In: Management Decision 47 (2009) 5, pp. 819-830
existence of intangible liabilities. The aim of this paper is to refine the methods of assessment of intellectual capital by … refining and extending the concept of intangible liabilities. Design/methodology/approach – The paper consists of a literature … review of prior conceptualisations of intangible liabilities, and an empirical exploration of the employer …