Journal of Intellectual Capital: Volume 3 Issue 1

Developing and managing knowledge through intellectual capital statements

J. Mouritsen, P.N. Bukh, H.T. Larsen, M.R. Johansen

On the basis of empirical illustrations from five Danish firms this paper discusses how the objects of intellectual capital statements were constructed. These objects were the…

Social innovation capital

Mark W. McElroy

Current conceptions of how to measure and manage intellectual capital (IC) suffer from a failure to take “social capital” rigorously into account. This is a shortcoming of current…

Measuring the value of Lincoln Re’s R&D

Arthur DeTore, Mark Clare, James Weide

This case study of the valuation of intangible assets compares an internally generated estimate of discounted cash flow (DCF) with an estimate of knowledge capital (KC). It…

The linkage between management practices, intangibles performance and stock returns

Jason Hurwitz, Stephen Lines, Bill Montgomery, Jeffrey Schmidt

Intangible assets have grown in size and importance to individual firms and to the economy as a whole. Many have examined and written about ways to value the intangible assets of…

Fair value of intellectual property: An options‐based valuation of nearly 8,000 intellectual property assets

Nir Kossovsky

Intellectual property (IP), a significant source of intangible value, has been felt by some to be resistant to fair valuation and more amenable to estimations of intrinsic value…

Towards a financial reporting framework for intangibles: Insights from the Australian experience

Anne Wyatt

In the context of possible future directions in the accounting regulatory arena, this paper considers what policy makers can learn from the experiences of Australian managers and…