... assets as “non‐physical sources of expected benefits” which can then be divided into three subcategories: © Emerald Group Publishing Limited 2010 Intellectual property Assets valuation Quantitative methods Qualitative methods When performing an intellectual property (IP) valuation...

... in line with development of the knowledge‐based economy. Intangible assets Intellectual capital Assets valuation Malaysia The knowledge‐based economy has transformed the manner companies are valued. Empirical studies on intangible assets (IA) in the advanced markets have indicated...

... of intellectual capital in firms. Findings A valuation perspective is developed based on the real option models that have been extended from their origin in financial asset valuation to the valuation of firms' growth opportunities. Intellectual resources embody these opportunities contributing to both...

... Knowledge management Intellectual capital Assets valuation Intellectual capital was introduced in the early 1990s as a concept for addressing intangibles in the light of value creation and performance (Edvinsson and Malone, 1997 ; Roos and Roos, 1997 ; Stewart, 1997 ; Sveiby, 1997). The concept...

... Intellectual property Assets valuation The knowledge economy promotes innovation and provides the foundation for accelerated economic growth in the twenty‐first century and is an important driver of technological development that restructures the industrial economy towards the new economy...

... on intangible assets valuation, which is not depicted in the financial statement. A recent report stated that between 1978 and 1998, the non‐book value of all companies rose from 5 per cent to 72 per cent of market value (Boulton et al., 2000). The major concern for the accounting profession...