Unseen wealth : report of the Brookings Task Force on Intangibles

By Margaret M. Blair, S. Wallman, Brookings Task Force on Intangibles. 2001

161 citations recorded by the source corpus.

How researchers see this paper

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Making Intangibles “Tangible” in Tests of Resource-Based Theory (2011, background): “Indeed, to acquire an intangible such as a brand, firms must often purchase the organization (Blair & Wallman, 2001).”
Constructing a definition for intangibles using the resource based view of the firm (2007, background): “…edge in the market, hinting at resources that are not accessible to everyone Mobility When control is defined as a hindrance to mobility and transferability on a factor market, then: control (Epstein and Mirza, 2005; Blair and Wallman, 2001; Upton, 2001; Edvinsson and Malone, 1997; MERITUM, 2002).”
Creating value from intellectual assets (2008, background): “…various US constituents, such as the American Institute Certified Public Accountants (AICPA, 1994), the Chartered Financial Analyst (CFA) Institute (CFA, 2003) or the Brookings Institution (Blair and Wallman, 2001), culminated in the creation of FASB’s Business Reporting Research Project in 1998.”
Is the decline in the value relevance of accounting driven by increased conservatism? (2011, background): “Finally, Blair and Wallman (2001) recommend mandatory disclosure of more information about intangibles to reduce information asymmetry.”