Intangibles and intellectual capital: an introduction to a special issue

By Baruch Lev, S. Zambon. 2003

193 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/463ae1df9cb1877a5b3a35eb2e663ad38eff4459

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Citations in the corpus

• A European empirical study of the relationship between firms’ intellectual capital, financial performance and market value (2017, background): “The difficulties in evaluating IC investments increase agency costs due to the information asymmetry between the firm and the external investors (Aboody and Lev, 2000; Lev, 2004; Lev and Zambon, 2003).”
• Importance and contribution of intangible assets: SME managers' perceptions (2010, background): “A variety of disciplines (such as economics, organisation, strategy, management, finance and accounting) and participants (including academics, standard setters, professional bodies, government agencies, and consultants) are interested in intangible assets ( Lev and Zambon, 2003”
• Intellectual capital disclosure, cost of finance and firm value (2009, background): “Introduction Prior literature tends to define intellectual capital (IC) as non-monetary assets or resources without physical substance, such as innovation, knowledge, research and development, employee training or customer satisfaction, underlying a firm’s value creation process (Meritum, 2002; Lev ”
• Determinants of intellectual capital disclosure: evidence from Australia (2009, result): “This is consistent with the finding of Lev and Zambon (2003) who concludes that the extensive research Competitive intelligence Expert team Knowledge management Information system Expert network IC category 2002 2003 2004 Human capital 1 8 8 Strucutral capital 248 226 253 Relational capital 1 0 0…”
• Lifting the lid on the use of content analysis to investigate intellectual capital disclosures (2007, methodology): “Despite the lack of an agreed definition of IC, it is argued (see, for example, Lev & Zambon, 2003, p. 603) that a broad consensus exists that IC comprises three major categories: human capital, structural capital and relational capital (the latter two elements exist at the organisational rather…”