Weightless wealth: four modifications to standard IC theory

By Daniel Andriessen. 2001

110 citations recorded by the source corpus.

Subfields: Electronic, Optical and Magnetic Materials, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/f7ac8bc0d39b7b15063da5c37b9e2b8b09993cce

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In Electronic, Optical and Magnetic Materials

In Strategy and Management

Citations in the corpus

The Evolving research on intellectual capital (2008, background): “TVC uses discounted projected cash-flows to re-examine how events affect planned activities The Value Explorere and weightless weights by Andriessen and Tissen (2000) and Andriessen (2001) Accounting methodology proposed for calculating and allocating value to five types of intangibles: assets and e”
Intellectual capital and SMEs’ performance: A structured literature review (2019, background): “These competencies mainly refer to a “ combination of intangible assets ” (Andriessen, 2001, p. 6) and, in this context, IC can be considered as a practice to operationalize the strategy of the firm (Taking Intellectual Capital, 1998).”
IC valuation and measurement: classifying the state of the art (2004, background): “Comparing the gap between market value and book value of companies with IC is like comparing the difference between an apple and an orange with a banana ( Andriessen, 2001”
Intellectual capital: Mapping employee and work group attributes (2004, background): “However, there are attempts being undertaken at present to develop coherent theories, mainly from the accounting realm ( Andriessen, 2001”
Human capital convergences in intellectual capital and sustainability reports (2007, background): “…monitoring systems based on financial criteria are found in the ever-increasing discrepancy in price-to-book value observed in recent years, an indication of the incapacity to fully measure the value of a company’s intangible resources (Lev, 1997, 2001; Andriessen, 2001, 2002; Pike et al., 2002).”
INTELLECTUAL CAPITAL AND FINANCIAL RETURNS OF COMPANIES (2007, background): “The Value Explorere and Weightless Weights (Andriessen and Tissen, 2000; Andriessen, 2001).”