...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...

...). Information systems Innovation Intangible assets © Emerald Group Publishing Limited 2015 Marketing competences are the abilities of the employees to give the services required by the customers (Mustak et al., 2013). Marketing competences concern the organizations’ capability to reach...

... 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...

... questionable practices of intellectual capital acquisition exist as an accepted part of the process. Intellectual capital 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...

... 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...

... management Intangible assets It is important to note that underlying all of these strategies is the acquiring organization's hypothesis. However well thought out and insightful a hypothesis may seem, any hypothesis is a tentative explanation for a phenomenon and used as a basis for further...

... one common framework and propose a unified characterization. Gerhard Kristandl can be contacted at: gerhard.kristandl@gmx.at © Emerald Group Publishing Limited 2007 Intellectual capital Intangible assets Resource management Intangible assets have always been present...

...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...

... is new to managers, it represents another toolkit of intangible strategic asset management for managers. Godwin Onyeaso can be contacted at: gonyeaso@concordiaselma.edu © Emerald Group Publishing Limited 2006 Intangible assets Decision making In a special issue...

... protocol), the identification and the evaluation of articles (i.e. conducting a systematic research, evaluating articles), the extraction and data synthesis, and reporting of the findings. © Emerald Group Publishing Limited 2005 Intellectual capital Knowledge processes Intangible assets...

... and Winter, 1982), the notion of competence‐based competition (Prahalad and Hamel, 1990) and the increasing importance of knowledge and intangible assets (Winter, 1987 ; Itami, 1987 ; Teece, 1998) in firm performance. However, the aim of this paper is not to review the theoretical foundation...

... 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...