... (2007) found that price‐sensitive announcements made to the Australian Securities Exchange by companies about internal capital information are associated with cumulative abnormal returns. Capital markets Intangible assets Intellectual capital Research Subhash Abhayawansa can be contacted...

... valuation of specific intangible assets components, in contrast to the idea of either finding aggregate values (such as market values less book values of firms) or valuing individual components and then aggregating them. For example, Samudhram et al. (2008) consider the valuation of a component...

...Tony Tollington; Nevine El‐Tawy Purpose This paper seeks is to enhance our understanding of intangible recognition by embracing an artefact‐based approach. Design/methodology/approach The paper presents an artefact‐based approach to intangible asset recognition, an artefact being a physical...

... for intangibles. The term “intangibles” is most commonly found in the accounting and finance literatures relating to intellectual capital, where it is used more or less interchangeably with it. This is understandable, since the concept of intangible assets has been well known within accounting and finance...

...Andrzej Buszko; Marian Mroziewski Purpose The different models have been used in recent intellectual capital (IC) studies to understand better the outcome of company intangible asset components. The purpose of this paper is to develop and apply the index of IC of construction companies in relation...

... to move and respond to new situations. M. Paloma Sánchez can be contacted at: mpaloma.sanchez@uam.es © Emerald Group Publishing Limited 2009 Intangible assets Intellectual capital Universities Knowledge management Governance Universities, and higher education institutions...

... © Emerald Group Publishing Limited 2009 Human resource accounting Intangible assets Research work At the beginning of 2008, I was invited to give a seminar and reflect upon Jan‐Erik Gröjers' research during the 1980s and 1990s. This was a period when we worked together frequently. We...

... to the Indian accounting standards (ICAI, 2007, AS 28) an intangible asset is an identifiable non‐monetary asset, without physical substance, held for use in the production or supply of goods or services, for rental to others, or for administrative purposes. Enterprises frequently expend resources, or incur...

... committee on improvements to financial statements (Pozen Committee). Design/methodology/approach The paper takes the form of a literature and policy review of intangible assets and intellectual capital. Findings Developments in the area of EBR will require to stand the test of practice, policy...

... be contacted at: lidiaoliv@eeg.uminho.pt © Emerald Group Publishing Limited 2006 Intangible assets Intellectual capital Disclosure Portugal Annual reports This paper focuses on the information about intangibles that is reported voluntarily by Portuguese listed companies in annual...

... typically undermine the very process they are intended to enhance. Remuneration Knowledge management Intellectual capital Compensation Intangible assets Today we live in a knowledge economy characterized by more and more intangible knowledge investments. The working context has also changed...