Garcia‐Parra, Mercedes; Simo, Pep; Sallan, Jose M.; … - In: Management Decision 47 (2009) 5, pp. 819-830
Purpose – Most models of intellectual capital measurment equal intellectual capital with intellectual assets. Nevertheless, companies sometimes must incur liabilities to make intellectual assets truly actionable. This fact suggests the existence of intangible liabilities. The aim of this paper...