Why do firms measure their intellectual capital

By Bernard Marr, D. Gray, Andy Neely. 2003

474 citations recorded by the source corpus.

Subfields: Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/58db304b878543741db5621571f6f5e2daff37dc

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Citations in the corpus

Intellectual capital and business performance in the Portuguese banking industry (2008, background): “However, some academics simply claim that more rigorous empirical testing is needed ( Marr, Gray and Neely, 2003 ).”
Intellectual capital reporting at UK universities (2010, background): “Overall the benefits of externally disclosing information on IC are not clear at this point, thus so far the disclosure is mainly voluntary ( Marr et al. , 2003”
Intellectual capital disclosure payback (2011, background): “have highlighted the existing market benefits of reporting IC (Edvinsson, 1997; van der Meer-Kooistra and Zijlstra, 2001; Meritum Project, 2002; Kremp and Mairesse, 2002; Mouritsen, 2002; Peña, 2002; Marr, 2003; Mouritsen and Bukh, 2003; Systematic, 2004; Abdolmohammadi, 2005; Sonnier et al., 2007; ”
Defining intellectual capital: a three‐dimensional approach (2005, background): “A second necessary condition is to clarify the roles IC plays, which could be classified into three main categories (see for example Marr and Gray (2003)”
The Impact of Intellectual Capital on Firm Performance: A Modified and Extended VAIC Model (2020, background): “Based on resource-based theory, the resources possessed by any organization are unique and inimitable (Marr et al., 2003).”
Intellectual capital at the crossroads: managing, measuring, and reporting of IC (2004, background): “A systematic review of the literature allowed researchers to identify three main categories of reasons why firms measure their IC (Marr et al., 2003).”
Intellectual capital and firm performance in Australia (2011, background): “Marr et al. (2003) argue that a firm’s value is often partly based on the intangible intellectual capital (IC) that it possesses.”
Intellectual Capital : Definitions, Categorization and Reporting Models (2008, background): “Organizational or structural capital is the most complex – and has undergone several changes, but recently, some researchers (Marr et al., 2003) have suggested it to include culture, innovation and process.”
Intellectual capital‐in‐action and value creation: A case study of knowledge transformations in an innovation project (2005, background): “Introduction Within the discipline of intellectual capital (IC), conceptual refinement, methodology consolidation and empirical research are seen as important elements of scholarly development (Petty and Guthrie, 2000; Marr et al., 2003; Andriessen, 2004).”
Problematising intellectual capital research: ostensive versus performative IC (2006, methodology): “This is also the case in Marr et al.’s (2004) interesting visualisation of the dynamics of value creation through mapping techniques.”