SIMO, Pep; SALLÁN, José María - In: Estudios de Economía Aplicada 26 (2008) Agosto, pp. 65-78
Two of the most salient issues in research about intangibles and intellectual capital are the lack of a common terminology, and the lack of development of adequate measurement tools for the constructs related to intangibles. The aim of that paper is twofold: first, establishing a set of...