The article aims at investigating the potential of intellectual capital statement as a source of information for the credit worthiness evaluation of firms asking for loans. Information about intangible assets can significantly supplement the traditional analysis based on financial data.To this...

The current accounting treatment of intangible assets is far from being generally accepted and defined in the knowledge-based economy. The recognition and evaluation of internally generated trademarks is an unsolved aspect of accounting regulations in the context of a transnationalization...

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...

This paper attempts to highlight a key source of intangible value (i.e., intellectual capital) for family-based businesses. By reviewing the merger and acquisition activity of four Mexican cases, an analysis of the consideration of various intangible assets is conducted. Consequently, we...

This research studies how innovation competences affect the stock of intangibles and facilitate the development of intellectual capital (IC). We develop a theoretical model with these constructs, in which we distinguish two dimensions within innovation competences — Schumpeterian and...

Intellectual capital is considered to be the most important source of wealth in the New Economy. Whether called intellectual capital, intangible assets, intangible resources, knowledge resources, it is increasingly getting more and more attention from both practitioners and researchers. For...

In the context of knowledge-based economy, along with the growing importance of the intangible assets, and along with the changing criteria for defining the competitive advantages, the intellectual property related issues are increasingly addressed. The specific literature is replete with all...

Intellectual assets are strategic resources that libraries can use to add value to services, but their intangible attributes make them hard to evaluate. An exploratory case study used document analysis, interviews and a questionnaire to develop and test indicators of intellectual assets and...

The complexity and turbulence of the current business environment determines that the way of acquiring sustainable competitive advantages is ever more strongly associated with possession of intangible elements, and not focused as before on tangible assets. Faced with this panorama accounting...