Durst, Susanne - In: Journal of Intellectual Capital 9 (2008) 3, pp. 410-432
regarding the relevance of intangible assets in general, and for the purpose of company succession in particular. Design …/methodology/approach – To perform this study German associations were examined, which play an essential role in company succession in Germany … is pioneering in the analysis of the influence of intangible assets in German SMEs for the purpose of company succession. …