IC valuation and measurement: classifying the state of the art

By Daniel Andriessen. 2004

422 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/f6874044d0766c15c749edfbb9f37929446a468b

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In Strategy and Management

Citations in the corpus

A multidimensional view of intellectual capital: the impact on organizational performance (2015, background): “…one important research line devotes considerable attention to intangible resources which are embedded in know-how and knowledge of manpower, databases, information technology, operating processes, customer relationship, brand, trust, and cultures (Andriessen, 2004; Kaplan and Norton, 2001).”
Organization Capital and Sticky Behaviour of Selling, General and Administrative Expenses (2015, background): “Within the context of management control systems, a number of attempts for shaping intellectual capital reporting frameworks have been recorded (Andriessen, 2004; Andriesson, 2005; Edvinsson and Malone, 1997).”
Intangible asset disclosure in the telecommunications industry (2008, background): “As most of the intangible assets are subject to accounting restrictions they are not reflected in the book values of companies (see, for example, Andriessen, 2004”
Intellectual capital and financial performance: an evaluation of the Australian financial sector (2013, methodology): “However, while many methods for IC measurement have been developed and used (see Andriessen, 2004; Pike and Roos, 2004; Chan, 2009a, b), the standard methods of financial reporting and accounting regulations have not been fully adequate to the task of reporting IC value and the knowledge economy…”
Intellectual Capital Performance and Profitability of Banks: Evidence from Pakistan (2019, methodology): “Several methodologies have been derived and utilized to measure IC performance (Andriessen 2004; Berg 2002; Chan 2009).”
Impact of intellectual capital on organisational performance: An empirical study of companies in the Hang Seng Index (Part 1) (2009, methodology): “There is no universally accepted IC measurement method among the 34 methods identified in the relevant literature ( Andriessen, 2004”
Linking intellectual capital and intellectual property to company performance (2016, background): “In the late twentieth century, the global economy was undergone certain changes and these changes had significant impacts on economic growth and wealth creation (Andriessen, 2004; Chaharbaghi & Cripps, 2006). Kim and Kumar (2009) investigated the effectiveness of the framework through the case study”
Intellectual capital performance in the banking sector: An assessment of Australian owned banks (2010, methodology): “Andriessen (2004) and Chan (2009) have listed methods for IC measurement after surveying the contemporary research.”
Does measuring intangibles for management purposes improve performance? A review of the evidence (2008, background): “Andriessen’s (2004a) review of the performance measurement literature identifies seven primary reasons for internal measurement of intangible assets: (1) focusing attention (‘what gets measured gets managed’); (2) improving the management of intangible resources; (3) creating resource-based strategi”
Determinants of intellectual capital disclosure: evidence from Australia (2009, background): “According to Andriessen (2004), information asymmetry may result in the misallocation of capital, which eventually leads to social costs such as unemployment or reduced productivity.”
Value added intellectual coefficient (VAIC): a critical analysis (2011, background): “On this topic see also Andriessen (2004) and Basso et al.”
Theoretical perspectives on intellectual capital: A backward look and a proposal for going forward (2011, background): “Within the intellectual capital field two of the early metrics were Tobins’ q and the market-to-book ratio, both of which had originated in the finance literature (Andriessen, 2004b).”
The Impact of Relational Capital on the Success of New Business Start‐Ups (2011, neutral): “intangible assets correctly (Andriessen 2004).”