A sample of 76 firms that operate in the Internet is studied in order to explore forms of identifying and measuring intangible assets in this area of business. The firms meet three conditions: operate in the Internet, have available accounting information, and be quoted in the stock exchange....

This paper uses Data Envelopment Analysis (DEA), a non-parametric approach to the estimation of production functions, in order to assess efficiency in dot com firms. These firms have two objectives: to make an impact in the Internet and to obtain revenues from their activities. For this reason,...