Capabilities and their underlying knowledge assets represent a major competitive resource for knowledge-intensive organisations such as e-businesses. The research presented in this paper utilises a series of case studies to identify the key knowledge assets for e-businesses. The paper suggests...

Intellectual capital has become the leading resource for creating economic value and there are an important number of publications focused on this area of research. In spite of the interest for this area of research, the existence of different terms regarding intellectual capital makes the...

Intellectual capital is, in general, considered to be a component of a company’s market value, which is not always reflected in its financial statements. The authors analyzed 21 of the most common methods of measuring a company’s intellectual capital. Detailed analysis of these...

The article aims at investigating the potential of intellectual capital statement as a source of information for the credit worthiness evaluation of firms asking for loans. Information about intangible assets can significantly supplement the traditional analysis based on financial data.To this...

The confluence of a number of marketplace phenomena has provided the impetus for the selection and conduct of this research. The first is the so called value relevance of intangibles in determining share market performance of publicly listed companies. The growing gap between market and book...

This paper attempts to highlight a key source of intangible value (i.e., intellectual capital) for family-based businesses. By reviewing the merger and acquisition activity of four Mexican cases, an analysis of the consideration of various intangible assets is conducted. Consequently, we...