This article investigates the economic nature and characteristics of digital goods. Such goods are, due to their replicability, shown to be public goods (albeit in an evolutionary way) and durable goods. Furthermore, the content of such goods, combined with their durability, makes them...

This paper reports the results of an empirical investigation into the intellectual capital reporting (ICR) practices of UK companies in four distinct sectors. It differs from prior ICR studies in that it analyses a wide range of external corporate reporting media for their IC content. It finds...

Purpose - The purpose of the paper is to provide a taxonomy of values created by corporate patents. Design/methodology/approach - Following an extensive literature review, value created by corporate patents is analysed according to four categories: embedded in individuals; embedded in systems...