.... The empirical model was expanded from the econometric model. The primary data for investigating the interrelationships between intellectual capital and IFRS adopting were hand collected from London Stock Exchange and listed firms' web sites. A comprehensive intellectual capital, intangible assets, and knowledge...

...Chaichan Chareonsuk; Chuvej Chansa‐ngavej Purpose The purpose of this paper is to explore the interrelationships of intangible assets to business performance. The paper reports an empirical evidence for the impact of three elements of intangible assets: learning and growth, internal business...

...Chaichan Chareonsuk; Chuvej Chansa‐ngavej Purpose This paper aims to propose a framework for intangible asset management in business and industrial organizations. The proposed framework is applied to a case example company in the Stock Exchange of Thailand. Design/methodology/approach...