Valuing intangibles companies – An intellectual capital approach
By P. H. Sullivan. 2000
204 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/d142d4e5402f52ba6bf6831738102c0e063a0046
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In Accounting
In Strategy and Management
Citations in the corpus
- Measuring intellectual capital: a new model and empirical study (2004, background): “Indeed, traditional accounting tends to understate the value significantly ( Sullivan and Sullivan, 2000”
- Why do firms measure their intellectual capital (2003, background): “In acquisitions, the acquirer needs to combine its own intangible assets with those of the acquired firm ( Sullivan and Sullivan, 2000”