.../implications This paper is not an academic paper. However, a significant research program is now underway in France. Academic publications are expected to be submitted. Practical implications The practice of intangible due diligence is a key issue in today's increasingly intangible economy. This practice...

... and practices. © Emerald Group Publishing Limited 2005 Intellectual capital Information disclosure Public sector organizations The Netherlands France Germany When assessing the costs of IC disclosure, one important factor is the cost of gathering and analysing IC‐related data...