... context at the national and regional levels. Originality/value – To the best of the authors knowledge, this is the first study that observes the components of IC in Mexican SMEs. © Emerald Group Publishing Limited 2014 Mexico Emerging economies SMEs Intellectual capital Emerging...

... the difference of perception on the value of intangible assets according to its context. Design/methodology/approach The importance of the context as a key factor to valuate intellectual capital is highlighted. The research developed by a Mexico based Consulting and Research firm in topics related...