In this conversation, Jon Low explores an array of issues that form a perspective and a set of principles for operating in our intangible asset, knowledge‐based economy. Low’s research has given him cutting‐edge insights as well as a basis for assessing intangibles that make up the bulk of...

In this theoretical, empirical and occasionally speculative paper we argue that human interaction is the critical source of intangible value in the intellectual age. This argument is supported with some perceptual evidence on the dimensions of intellectual capital (IC) from the Irish ICT sector....

Purpose – This paper helps to address the need for investigations on intellectual liabilities (ILs). In light of these considerations, the purpose of this paper is to present an analysis of the extant literature on ILs in order to offer a solid base for improving the intellectual capital (IC)...

Purpose Over the last three decades, the role of intellectual capital (IC) in ensuring an organization’s competitiveness has increased significantly. The purpose of this paper is to analyse and evaluate the evolution of the concept of (IC) by showing its transformation from resource to...

The public house industry faces a mature and difficult future. Branding of pubs is on the increase as operators try to gain a competitive edge. Pub food outlets have led the way in pub branding, now operators are trying to develop the more “traditional” pub into a successful brand. This...

This article develops an econometric valuation methodology that is applied to identifying value in South African red wines. It is found that quality, as simultaneously measured by Wine magazine and Platter star ratings, is the dominant factor in explaining the cross‐section of prices. However,...