Beyerlein, Michael M.; Beyerlein, Susan T.; Kennedy, … - In: Collaborative capital : creating intangible value, (pp. xiii-xx). 2005
Attention focusing on intangible forms of capital is increasing in both research and practice. Lev and Zambon (2003) write in the introduction of a special issue of the European Accounting Review , “We strongly believe that intangibles are the major drivers of company growth” (p. 597)....
