What intangible resources do companies value, measure, and report? A synthesis of UK and Finnish research Online publication date: Wed, 24-Nov-2004
by Dina Gray, Goran Roos, Taru Rastas
International Journal of Learning and Intellectual Capital (IJLIC), Vol. 1, No. 3, 2004
Abstract: There has been a movement in the accountancy field to induce companies to disclose the worth of their intangibles, and researchers argue that the demand for the external communication of intangibles and value drivers is increasing in capital markets. It is generally accepted that disclosure should reflect management's understanding of strategy and the value creation processes of the company. However, understanding what intangible resources are perceived to create value and determining whether the pressure to disclose those value drivers is a key motivation for the measurement of intangible resources are the key objectives of this paper. This paper discusses empirical research that has been carried out in 95 companies in the UK and 16 companies in Finland to determine what intangible resources companies consider important in value creation, what intangible resources they actually measure, and what, if any, of those measures they actually disclose to their stakeholders.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
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 Learning and Intellectual Capital (IJLIC):
Login with your Inderscience username and 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 subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook