Intangibles are the main performance drivers in the present transition from a traditional to a knowledge-based economy and are responsible for enterprise value creation. The paper explains key components of intangible assets viz. human capital, structural capital and relational capital; drivers...

There is no misgiving that what differentiates superior organizations from average ones is the way they understand, manage and leverage their intangible assets. In the current era of knowledge based new economy, management of intangible assets is the major source of competitive differentiation...

Intangible assets are a major tool for organizations to build competitive advantages as the value attached to intangible assets has increased manifold in the current era of knowledge or information economy. As firms now become more knowledge and information-based, intangible assets will comprise...

The corporate business world has changed notably over the past decade unfortunately many management strategies and approaches have not changed with this transformation as traditional management systems were designed for an era when tangible assets were dominant. Current accounting systems appear...

This research focuses on industry characteristics and their impact on corporate governance and disclosure practices of firms. Nature of industry characteristics divides firms into two broad categories: intellectual capital (IC) intensive firms and capital intensive firms. Accordingly, this...

Corporate governance stands for responsible business management geared towards long-term value creation. Prior research found significant relationship between asset composition (tangible versus intangible assets) and corporate governance disclosure practices of firms. However, there is very...

This article is an introduction to intangible assets and focuses on their definition, measurement and management. It differentiates between tangible and intangible assets and provides broad categories of intangible assets under International Accounting Standard Board (IASB). It also highlights...