..., this work jointly considers value creation and value destruction processes. © Emerald Group Publishing Limited 2013 Intellectual capital Intellectual liabilities Value creation Intangibles Value destruction Asset valuation The first objective is to investigate the inter‐relationships...

... for the first time in pharmaceutical companies in India. It proposes inclusion of fourth category i.e. sector‐specific items in existing models of ICD. © Emerald Group Publishing Limited 2011 Intellectual capital Disclosure India Pharmaceuticals industry Asset valuation Intangible assets...

... stage, the higher failure risk and consequently higher discount rate should be applied (see Figure 3 and Table IV). Innovation Intellectual capital Assets management Asset valuation Risk management Business formation An analysis of accumulated historical data at the Innovation...

..., this integration has not occurred in either literatures. Competitive advantage Knowledge management Strategic objectives Budgetary control Asset valuation Activity based costs © Emerald Group Publishing Limited 2006 In developed economies, information and knowledge are seen as the principal...

... fruitful results. Originality/value This study provides awareness to the readers about the strategies in dealing with goodwill impairment. © Emerald Group Publishing Limited 2006 Goodwill accounting Asset valuation Accounting standards Financial reporting In June 2001, FASB issued...

... relationships between measurement and intervention comparing conventional financial statements with intellectual capital statements. © Emerald Group Publishing Limited 2004 Intellectual capital Measurement Management information Asset valuation Narratives There is an irony: never before...

... existing methods in a “why” by “how” matrix. © Emerald Group Publishing Limited 2004 Intellectual capital Intangible assets Asset valuation Measurement Literature In the past ten years the intellectual capital (IC) community has produced an overwhelming amount of new methods...

... so far are compliant. Intellectual capital Asset valuation Measurement © Emerald Group Publishing Limited 2004 1. Direct intellectual capital methods (DIC). Estimate the $‐value of intangible assets by identifying its various components. Once these components...