Bagna, Emanuel; Cotta Ramusino, Enrico; Denicolai, Stefano - In: Journal of open innovation : technology, market, and … 10 (2024) 3, pp. 1-13
of intangibles derived from data collated from firms' financial statements (we refer here to recognized or written … intangibles). But such a measure includes only some of the valuable intangibles that firms possess, and typically does not capture … the value of many intangibles (e.g. managerial and organizational capabilities, market knowledge, trusted relationships …