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Valuing intangibles companies – An intellectual capital approach
Sullivan, Patrick H.; Sullivan, Patrick H. - In: Journal of Intellectual Capital 1 (2000) 4, pp. 328-340
relatively little or no value associated with their tangible assets. Traditional methods of valuation, based on accounting …
Persistent link: https://www.econbiz.de/10014875220
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Weightless wealth: four modifications to standard IC theory
Andriessen, Daniel - In: Journal of Intellectual Capital 2 (2001) 3, pp. 204-214
Standard Intellectual Capital theory contains some key assumptions or practices that limit our view on the weightless wealth of companies. Discusses four of those practices: first, the tendency to limit the discussion about the weightless wealth of companies to intellectual means of production....
Persistent link: https://www.econbiz.de/10014875247
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Research and knowledge interaction
Nikolaj Bukh, Per; Johanson, Ulf - In: Journal of Intellectual Capital 4 (2003) 4, pp. 576-587
This paper discusses the differences and complementarities of the two guidelines for managing, measuring and reporting intellectual capital (IC) that has been developed by the Meritum research group and the Danish Ministry of Science, Technology and Innovation, respectively. IC is closely...
Persistent link: https://www.econbiz.de/10014875318
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Accounting “gets real” in dealing with virtual manufacturing
Tayles, Mike; Webster, Margaret; Sugden, David; … - In: Journal of Intellectual Capital 6 (2005) 3, pp. 322-338
the challenge of accounting for intellectual capital (IC) and intangible assets and presents a financial analysis and … in a number of conventional accounting measures and some others, less conventional, to highlight the implications of the … and intellectual capital of organisations has been the focus of recent research in accounting and finance. This has …
Persistent link: https://www.econbiz.de/10014875377
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Construction and valuation of intellectual capital: a case study
Giuliani, Marco; Marasca, Stefano - In: Journal of Intellectual Capital 12 (2011) 3, pp. 377-391
Purpose – The aim of this study is to reflect on how the specific nature of intellectual capital influences the valuation process, in practice, and how it impacts on some of the qualities of its value. Design/methodology/approach – This study is based on a case study (“Ankon”) developed...
Persistent link: https://www.econbiz.de/10014875590
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Intellectual Capital in Education
Lombardi, Rosa - 2018
Covers -- Editorial advisory board -- Guest editorial -- Identifying future directions for IC research in education: a literature review -- Ten years of using knowledge balance sheets in Austrian public universities -- Human capital loss in an academic performance measurement system --...
Persistent link: https://www.econbiz.de/10013041459
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New frontiers in the use of Intellectual Capital in the Public Sector
Chase, Rory - 2015
This e-book is inspired by our recent review of the IC literature in Guthrie et al. (2012, p. 74) in which we found that the public sector is one of the least addressed areas of IC research. This is surprising considering that the public sector contributes a significant proportion of GDP in most...
Persistent link: https://www.econbiz.de/10012679135
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Intellectual Capital, Science Parks and Incubators
Chase, Rory - 2014
Persistent link: https://www.econbiz.de/10014472930
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Exploring corporate disclosure and reporting of intellectual capital : emerging innovations
Lombardi, Rosa (ed.); Dumay, John (ed.) - 2017
Cover -- Editorial advisory board -- Guest editorial -- Intellectual capital disclosure:a structured literature review -- Involuntary disclosure of intellectual capital: is it relevant? -- Killing the balanced scorecard to improve internal disclosure -- Social media networks as drivers for...
Persistent link: https://www.econbiz.de/10013041735
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Extending Intellectual Capital Through Integrated Reporting.
Chase, Rory - 2019
Covers -- Strategic and Editorial advisory boards -- Guest editorial -- Developing trust through stewardship -- The influence of integrated reporting and internationalisation on intellectual capital disclosures -- Improving integrated reporting -- An intellectual capital ontology in an...
Persistent link: https://www.econbiz.de/10012685981