Intangible Assets: Measurement, Drivers, and Usefulness

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Analysing value added as an indicator of intellectual capital and its consequences on company performance (2010, methodology): “Although it is contrary to findings from prior literature (Lev and Sougiannis, 1996; Gu and Lev, 2003), this result partially confirms the findings of Casta et al.”
Knowledge management and measurement: a critical review (2013, methodology): “Since Tobin’s Q relates IC to stock prices which may fluctuate due to countless factors, it has been criticised for being a measure that ‘‘rises and falls with market exuberance’’ rather than being an appropriate method for measuring IC (Lev and Feng, 2001).”