Purpose – The purpose of this paper is to construct and propose a definition for intangibles derived from the resource‐based view (RBV) of the firm for use in academic research and practical applications. Design/methodology/approach – Intangibles are defined as a subset of corporate...

Purpose – The purpose of this paper is to introduce the IC Rating™ approach as a management consulting approach to measure intellectual capital and to report on the implementation and experience in one case study firm. Design/methodology/approach – The paper describes the IC Rating™...

Purpose – This paper aims to look at the three areas of corporate governance, intellectual capital and strategic business valuation from the perspective of a long‐term value investor. Design/methodology/approach – The paper begins by briefly laying out the investment tenets of a...

Purpose – The purpose of this paper is to link two key disciplines in finance and science in a way which is representative of the many challenges in the development of the knowledge economy. However, the valuation of intangibles remains a contentious issue in finance....

Purpose – The purpose of this paper is to provide an assessment framework for evaluating the success of knowledge management (KM) initiatives in a government setting. Design/methodology/approach – The approach used was to first conduct a brief review of the leading thinking on KM and...

This bibliometric study aims to map the conceptual structure of intellectual capital (IC) research between 1975 and 2020 using co-word analysis and social network analysis drawing upon the Web of Science database. The results show that 12,310 documents have been published from 1975 to 2020. From...