... related to some firm characteristics considered here, such as capitalization, profitability, productivity, intangibility and financial structure. Research limitations/implications The analysis relates to a representative but limited sample that does not allow for sectoral or time-series analyses...

...David O'Donnell; Philip O'Regan; Brian Coates; Tom Kennedy; Brian Keary; Gerry Berkery In this theoretical, empirical and occasionally speculative paper we argue that human interaction is the critical source of intangible value in the intellectual age. This argument is supported with some...