... assets. Design/methodology/approach The paper analyses and evaluates the most salient statistics on intangible asset investments and the implications for public and private sector policy makers. Findings The UK economy has a high representation of firms and activities that invest in intangible...

...Robert Watson; Suntharee Lhaopadchan Purpose Advocates of greater intangible asset reporting frequently make the criticism that the published financial statements of companies do not adequately reflect the value of intangible assets and hence provide potentially misleading information to the users...

...Robert Watson; Robert Watson Purpose The growth of the so‐called “knowledge economy”, whereby the primary sources of firm value are claimed to be an increasing reliance upon the exploitation and management of intangible assets that are not reported in company balance sheets, has led...