Intangible Assets: Values, Measures, and Risks

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Intangibles and intellectual capital: an introduction to a special issue (2003, background): “However, as pointed out repeatedly elsewhere (e.g. Hand and Lev, 2003; Zambon, 2003), the rise of intangibles shows the limits of the traditional external accounting’s theoretical approach that is based on transactions (cf. historical cost principle), and of the corresponding measurement tools…”
The value of intellectual property rights to firms and society (2007, background): “Seethamraju (2003) analyses the value of trade marks in 237 US firms from selected industries in 1993-97, finding a positive role for trade marking on sales and also market values.”
Effect of SMEs’ International Experience on Foreign Intensity and Economic Performance: The Mediating Role of Internationally Exploitable Assets and Competitive Strategy* (2010, background): “Our criterion comes closer to the modern approaches on how to extend financial reporting to accurately calculate intangible assets (Hand and Lev 2003).”
Transfer of Training: A Review and New Insights (2008, unknown): “…become increasingly knowledge based has taken hold, investing in intangible assets – especially human capital – has been regarded as a core strategy for competitive advantage (e.g. Adler and Kwon 2002; Bontis 2001; Hand and Lev 2003; Nonaka and Takeuchi 1995; Nooteboom 2000; StorbergWalker 2004).”