The dominance of intangible assets: consequences for enterprise management and corporate reporting
By Baruch Lev, Juergen H. Daum. 2004
207 citations recorded by the source corpus.
Subfields: Accounting, Management Information Systems, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/4c630443c8affa4d97b7d0b44a82fb4498e25588
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In Accounting
In Strategy and Management
Citations in the corpus
- Importance and contribution of intangible assets: SME managers' perceptions (2010, background): “), that it became apparent during the 1990s that the asset composition of enterprises had significantly changed ( Lev and Daum, 2004”
- Creating value from intellectual assets (2008, background): “For example, the bulk of RD patents frequently are the result of RD the development of software represents a large portion of RD software and organisational structure are frequently the codification of human expertise and know-how; investment in training only generates value when combined with other”