Similar Search Results

IFRSs and accounting for intangible assets: the Telecom Italia case

Busacca, Giuseppe A.; Maccarrone, Paolo - In: Journal of Intellectual Capital 8 (2007) 2, pp. 306-328

Purpose – The purpose of this paper is to show whether and how International Financial Reporting Standards (IFRSs) are able to improve the quality of financial accounting information concerning intangible assets. Design/methodology/approach – Being part of a wider project investigating the...

Persistent link: https://www.econbiz.de/10014875444

Intellectual capital in the new Internet economy – Its meaning, measurement and management for enhancing quality

Carroll, Ray F.; Tansey, Richard R. - In: Journal of Intellectual Capital 1 (2000) 4, pp. 296-312

Intellectual capital is the cornerstone of corporate success in the new economy. This article will discuss the meaning, measurement, and management of intellectual capital. It discusses the forces driving the concern about intellectual capital and how one company, Intel Corporation, has been...

Persistent link: https://www.econbiz.de/10014875218

Valuing intangibles companies – An intellectual capital approach

Sullivan, Patrick H.; Sullivan, Patrick H. - In: Journal of Intellectual Capital 1 (2000) 4, pp. 328-340

relatively little or no value associated with their tangible assets. Traditional methods of valuation, based on accounting … using a non‐traditional perspective on the company along with traditional methods for valuation. The two circumstances …

Persistent link: https://www.econbiz.de/10014875220

Intellectual capital : Managerial perceptions of organisational knowledge resources

Valentine St Leon, Mark - In: Journal of Intellectual Capital 3 (2002) 2, pp. 149-166

States that if organisations are to more effectively identify, measure and manage their intellectual capital, the responsibilities for initiating and executing these tasks will fall upon the managers of organisations. Addresses the question “To what extent does organisational type and...

Persistent link: https://www.econbiz.de/10014875269

Measuring the value of Lincoln Re’s R&D

DeTore, Arthur; Clare, Mark; Weide, James - In: Journal of Intellectual Capital 3 (2002) 1, pp. 40-50

This case study of the valuation of intangible assets compares an internally generated estimate of discounted cash flow … economic value. This paper reviews a theory of KM and a valuation approach with DCF measures. The decisions to invest in R …

Persistent link: https://www.econbiz.de/10014875262

Valuing intellectual capital using game theory

Chen, Stephen - In: Journal of Intellectual Capital 4 (2003) 2, pp. 191-201

Although many schemes for valuing intellectual capital have been suggested in recent years, existing methods are difficult to link to stock market valuations and to business strategy. This paper illustrates how options theory and game theory may be usefully combined to value intellectual capital...

Persistent link: https://www.econbiz.de/10014875297

Enhanced business reporting: value relevance and determinants of valuation-related disclosures

Reitmaier, Christine; Schultze, Wolfgang - In: Journal of Intellectual Capital 18 (2017) 4, pp. 832-867

valuations for investment decisions. The purpose of this paper is to analyze the relevance for market valuation of EBR … disclosures that are directly related to firm valuation (value-based reporting (VBR)). Design/methodology/approach Data are hand … valuation-related disclosure framework of the German Schmalenbach Society of Business Administration. A 2SLS approach accounts …

Persistent link: https://www.econbiz.de/10014876145

Using intellectual assets as a success strategy

Klaila, Davis; Hall, Lynne - In: Journal of Intellectual Capital 1 (2000) 1, pp. 47-53

You may be surprised to discover that millions of dollars in revenue are sitting, undiscovered, inside your own organization. Follow the authors as they walk you through different areas of your business to discover the untapped potential of “forgotten” intangible assets that may already...

Persistent link: https://www.econbiz.de/10014875211

Intellectual capital literature review : Measurement, reporting and management

Petty, Richard; Guthrie, James - In: Journal of Intellectual Capital 1 (2000) 2, pp. 155-176

The rise of the “new economy”, one principally driven by information and knowledge, is attributed to the increased prominence of intellectual capital (IC) as a business and research topic. Intellectual capital is implicated in recent economic, managerial, technological, and sociological...

Persistent link: https://www.econbiz.de/10014875214

Intellectual capital: current issues and policy implications

Brennan, Niamh; Connell, Brenda - In: Journal of Intellectual Capital 1 (2000) 3, pp. 206-240

Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance‐sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...

Persistent link: https://www.econbiz.de/10014875215