Remarks on the Measurement, Valuation, and Reporting of Intangible Assets

By Baruch Lev. 2003

174 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/e80f24f93609a8d9351e567939ef055939b40c44

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

1. R. Whiting
2. J. C. Miller

Citations in the corpus

• Voluntary disclosure of intellectual capital in New Zealand annual reports and the “hidden value” (2008, background): “Secondly, one might question the validity of the widely-held assumption that hidden value is a useful proxy for the level of IC (Lev, 2003).”