Intellectual capital: recognizing both assets and liabilities
By I. Caddy. 2000
177 citations recorded by the source corpus.
Subfields: Strategy and Management
View Paper: https://www.semanticscholar.org/paper/2dd10c3b9a1cb7623729ba5fc5ab0e479eed7172
How researchers see this paper
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In Strategy and Management
- John Dumay
- Jan Mouritsen
- Nikolaos Kaimenakis
- Suresh Cuganesan
- Sandra Cohen
- Linlin Cai
- James P. Guthrie
- Anne-Laure Mention
Citations in the corpus
- The project of intellectual capital disclosure: researching the research (2005, unknown): “There is also considerable ambiguity as to what constitutes intellectual assets, with some authors including all intangibles (Roos, Roos, Dragonetti, and Edvinsson 1997; Knight 1999), while others do not recognise intangibles in financial statements (Caddy 2000; Edvinsson and Sullivan 1996).”
- Problematising intellectual capital research: ostensive versus performative IC (2006, background): “In IC2 an entity does not have a character one time and for all and, as Caddy (2000) and Kreiner (1999) point out, IC elements can be not only resources but also liabilities.”
- Intellectual capital‐in‐action and value creation: A case study of knowledge transformations in an innovation project (2005, background): “Indeed, IC resources can equally have negative value consequences, giving rise to intellectual liabilities ( Caddy, 2000”
- Intellectual capital and corporate performance in knowledge‐intensive SMEs (2007, background): “The notions of “hard” and “soft” intangible assets have been previously discussed in Caddy (2000). According to Caddy (2000), the categorization of an intangible resource as a “hard” or “soft” intangible is performed on the basis of our ability to determine its absolute value.”
- Intellectual capital measurement: a critical approach (2009, background): “These changing conditions in society and in organisations have usually been lauded for their positive impacts, especially in western societies, but the domination of these changes can also have negative impacts (Alvesson and Deetz, 2000) and this has also been recognised in the IC literature (Caddy,”
- Intellectual capital reporting between a developing and developed nation (2007, unknown): “IC includes both intellectual assets (IFAC, 1998, p. 12) and intellectual liabilities (Caddy, 2000, pp. 141-142).”