...Federico Lanzalonga; Michele Oppioli; Davide Calandra; Silvana Secinaro Purpose This study investigates how environmental, social, and governance (ESG) factors influence intangible asset and intellectual capital valuation within the food and beverage (F&B) industry. By examining...

... sets of intangible assets are mobilized by firms through dynamic capabilities such as ACAP. Product innovation is one of the results of this process. Design/methodology/approach A quantitative study was conducted, including 500 firms of different sizes, industries and technological intensities...

... in which online social networks enhance knowledge management. Information systems Innovation Intangible assets H1. There is a direct and positive relationship between the introduction of online social networks and innovation capacity. This relationship let innovation capacity...

... firms to more accurately describe their intangible assets. Findings The proposed step‐by‐step process also complements the exploration‐exploitation tension that is highlighted in the knowledge management literature. Research limitations/implications This paper provides academic researchers...

... Knowledge management Job mobility Intangible assets Traditionally a firm's tangible assets – those that can be listed in the company's balance sheet, such as financial capital and real estate – have been seen as the main drivers of financial value. However, with the rise of the knowledge economy...

... that an organisation can incur with other constituencies, e.g. suppliers and clients. Practical implications Managers can improve their models of intellectual capital measurement taking into account not only the intangible assets, but also the intangible liabilities. Taking into account intangible liabilities...

... by the definitional disagreement over the term intangibles (and its related cousins intangible assets and intellectual capital). In the following sections, we will discuss the terms employed, present different negative and positive definitions, and attempt to derive a common characterization from the resource‐based...

... Intangible assets How many dollars, euros and yen are left on the table when approximately 85 percent of current acquisitions do not reach their target goals? This is an enormous and often times preventable waste. The reality is that the collective common wisdom on mergers and acquisitions...

...Philip Vergauwen; Laury Bollen; Els Oirbans Purpose This paper aims to study the relationship between intellectual capital disclosures (ICDs) and the relative importance of intangible assets as company value drivers. Design/methodology/approach Annual reports of Swedish, British and Danish...

... be achieved. While this is a solid argument, Dierickx and Cool (1989) provided five features of intangible asset accumulation that can lead to sustainable competitive advantage, and these features distinguish intangible asset accumulation from physical capital asset accumulation. These features are: time...

... assets” and “knowledge assets”. According to Lev (2001) , the terms knowledge assets, intangible assets, and intellectual capital are widely used – intangible assets in the accounting literature, knowledge assets by economists, and IC in the management and legal literature – and they refer to the same...

... will outline the four steps of developing a scenario. © Emerald Group Publishing Limited 2005 Balanced scorecard Performance measurement (quality) Intellectual capital Intangible assets To survive and grow in an era of continuous change, organizations must identify upcoming...

... questions are being answered by investing in intangible assets. Intangible assets, such as knowledge, patents, organizational structure, copyrights, information technology, business processes and brand, among others, now constitute the majority of value created by firms today. However, ultimately...

...David Walters; June Buchanan The increase in intangible asset ownership and the importance of capabilities as “assets” has brought a new perspective to the conventional balance sheet and to the valuation of the assets, the business and shareholder value. The rise and demise of the “dot.coms...

...Tony Tollington This paper presents an examination of the cognitive assumptions underpinning the accounting recognition of assets, in particular, internally created intangible assets such as brands, software and patents. The purpose is to examine, in broad terms, how accountants view these assets...

..., inter alia, is inadequate for the task of recognising often hugely valuable, internally created assets, such as brands, software and research patents. As providers of financial information to management, the accounting profession has a duty to account for all the tangible and intangible assets...

...Tony Tollington; Jonathan Liu Examines the weaknesses of the current UK and US definitions of an asset. Presents an argument for them to be updated to include valuable internally created intangible assets, such as brands and software, which currently fall outside the scope of them. One can say...