The full text of this article


Indicators and standards for measuring intellectual capital of companies in the emerging industry: exemplified by biopharmaceutical companies
by Pei-Ju Liao, Chien-Hao Huang, Kuang-Hung Hsu
International Journal of Services and Standards (IJSS), Vol. 6, No. 3/4, 2010


Abstract: Under high uncertainty circumstance, valuating the intangible assets of biotech companies is a vital task. This study explores indicators and standards for measuring the intellectual capital (IC) of a sub-biotech industry, biopharmaceuticals, in Taiwan. The methodology of measurement construction was used to generate innovative indicators and standards for IC measurement. Forty nine items in three IC dimensions, including human capital, structural capital and relational capital, were constructed based on interviews with 20 CEOs or senior managers in biopharmaceutical companies. The measurement was found to be different for companies at different developmental stages and has potential for longitudinal use.

Online publication date: Fri, 18-Feb-2011


is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Services and Standards (IJSS):
Login with your Inderscience username and password:


    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email