Making Sense of Intellectual Capital

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The impact of voluntary disclosure on cost of equity capital estimates in a temporal setting (2007, methodology): “Two disclosure indices following Botosan and Hail are developed and applied in an OLS regression on 95 listed companies from Austria, Germany, Sweden, and Denmark; the indices are defined according to the temporal context (historical, forward-oriented) of information provided in annual reports.”
Constructing a definition for intangibles using the resource based view of the firm (2007, background): “Intangible assets as a term is even more restrictive since it refers to the recognition-criteria of the current accounting system (Fincham and Roslender, 2003; MERITUM, 2002) and often " does not cover all components of intantibles " (Andriessen, 2004, p. 63).”
On the metaphorical nature of intellectual capital: a textual analysis (2005, methodology): “© 2005 Daniel Andriessen 10 Figure III: Distribution of metaphors used in chapter 1 of Davenport and Prusak (2000)”
Does measuring intangibles for management purposes improve performance? A review of the evidence (2008, background): “Andriessen (2004b), for example, identifies more than 30 related measurement techniques in the performance measurement literature, divided into those focused on the financial valuation of intangible assets and those focused on non-financial indicators of intangible asset development.”