... capital flow into or out of collapsing firms. Given that human resource remains one of the most valuable organisational strategic assets (Crook et al., 2011), inflows and outflows can play a pivotal role in determining a firm’s ability to combat performance decline (see Pennings et al...

...Miriam Delgado‐Verde; Gregorio Martín‐de Castro; José Emilio Navas‐López Purpose Organizational knowledge assets are key organizational factors responsible for firm innovation, as well as effective management. Traditionally, a good piece of research takes the innovation processes from an external...

... due to the increase in intangible assets (including goodwill), which substantially overlap with intellectual capital. The intangible assets specified are mostly connected to rights‐related and technology‐related items, while goodwill shows more “bias” to expertise and customer‐related items. Thus...

... that is sufficiently developed and globally accepted. The aim of the present paper is to contribute towards the creation of such a system. The financial method of intangible assets measurement (FiMIAM) presented in this paper aims to overcome some of the weaknesses of recent methods of IC valuation, and contribute...