... this type of disclosure. In fact, the development of future lines of research could provide better-quality intangible asset reporting. Originality/value – Although there are previous studies on this topic, the authors believe that the main contribution of this study is to offer an integrated framework...

... Intangible assets Culture Corporate image These days, you can't think of Bradford & Bingley without thinking of bowler hats. But why? (Figure 1) [1] :I am the unnoticed, the unnoticable man:The man who sat on your right in the morning train:[…] I am the man too busy with a living to live,Too...

.... The concept of power from the sociological and political science literature provides the theoretical lens. The standard setting projects on segment reporting and intangible assets were studied in detail. Findings The results show that the process can be best characterized as a mixed power system where...

... in these areas. © Emerald Group Publishing Limited 2004 Intellectual capital Knowledge management Accounting Intangible assets Reports The primary purpose of this paper is to report some of the findings of the first study of the development of intellectual capital accounting in the UK...

... market actors with their mentality? Which barriers could be found among them? © MCB UP Limited 2003 Intellectual capital Intangible assets Human capital theory Capital markets There is a body of research that indicates that capital market actors are intrigued by, and act...

...Jan Mouritsen This paper argues that intellectual capital and intangible assets are difficult resources for two different reasons. First, intellectual capital and intangibles assets are not (yet) disentangled by the institutions of the capital markets, and therefore they are not (yet) translatable...

... for intangibles, their value may not be assessed on the basis of a consensus as is the case with commodities or other tangible and financial assets. Moreover, there are no widely accepted valuation models for intangible assets such as those developed for stocks, bonds or options. Market imperfections giving...

... Information Capital Intangible assets Employees Intellectual capital is currently the focus of significant discussion and enquiry across the management disciplines and beyond. This reflects the recognition that intellectual capital provides a crucial source of value for the contemporary business...

... factors was the means to extend this understanding. These qualitative factors involved important intangible assets and were discussed within the context of the prevailing debate on intellectual capital and intangibles. In the penultimate section, the case results are discussed within the research...

... of accounting for intangibles within public and private sector organisations. © MCB UP Limited 2001 Information Capital Research Intangible assets Measurement The growth in interest in the topic of intellectual capital has arisen commensurate with the ascendance of the information age...

... harmonization. The feasibility of this kind of harmonization could be jeopardized if even one standard is “rejected” by companies. In this context, in the wake of the publication of IAS 38 “Intangible assets”, examines the ways that 21 national and two international accounting standards approach intangibles...

... value” (p.26) and those possessing culturally acquired skills can capitalize these skills through increased “wages, royalties, patents, copyrights or credentializing” (p.25). Notions of knowledge and reputation are also found in accounting in the context of intangible assets. In contrast...

... is that the actual state of things (reality) provides more research opportunities today than in the 1970s. But where are the researchers? © MCB UP Limited 1998 Human asset accounting Human asset accounting Intangible assets Sweden A widely shared opinion is that the most fruitful research...