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Accounting for Intellectual Assets and Liabilities

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References

1998Intellectual capital: The new wealth of organizations3,751 cited
1997The New Organizational Wealth: Managing and Measuring Knowledge-Based Assets3,059 cited
2000Intellectual capital literature review1,329 cited
1997Intellectual Capital: Navigating the New Business Landscape1,327 cited
2001Reporting intellectual capital in annual reports: evidence from Ireland505 cited
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2000THE MEASUREMENT AND MANAGEMENT OF INTELLECTUAL CAPITAL: AN INTRODUCTION395 cited
1998Investment opportunities and market reaction to capital expenditure decisions210 cited
2000Intellectual capital: recognizing both assets and liabilities182 cited
1999Balancing the intellectual capital books: intangible liabilities173 cited
2001Annual Reporting Practices: Information about Human Resources in Corporate Annual Reports in Major Swedish Companies160 cited
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1999Current Issues, Recent Advancements, and Future Directions in Human Resource Accounting70 cited

Cited by

2008Intellectual capital practices of firms and the commodification of labour41 cited

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2016

Individual intellectual capital versus collective intellectual capital in a meta-organization

35 cited

2013A look on the other side: investigating intellectual liabilities33 cited

2014Crisis de la valoración contable en el capitalismo cognitivo16 cited

2008Financial implications of accounting for human resources using a liability model13 cited