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Perceiving the value of intangible assets in context

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  • Axtle-Ortiz, Miguel Angel

Abstract

Perceptions of the intangible assets of worldwide organizations vary according to context. The sample population in the study discussed in this paper includes eight geographical regions, 16 types of industries, two types of operations, and three organization sizes. The study demonstrates that geographical region, industry sector and organization size are statistically significant factors that influence the weighting of intangible assets. This paper identifies the principal components that shape intellectual capital and the way it is characterized.

Suggested Citation

  • Axtle-Ortiz, Miguel Angel, 2013. "Perceiving the value of intangible assets in context," Journal of Business Research, Elsevier, vol. 66(3), pages 417-424.
    • Handle: RePEc:eee:jbrese:v:66:y:2013:i:3:p:417-424
    DOI: 10.1016/j.jbusres.2012.04.008
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    Citations

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    Cited by:

    1. Maria-Isabel Sánchez-Segura & Alejandro Ruiz-Robles & Fuensanta Medina-Dominguez, 2016. "Uncovering hidden process assets: A case study," Information Systems Frontiers, Springer, vol. 18(6), pages 1041-1049, December.
    2. Przemysław Dominiak & Jacek Mercik & Agata Szymańska, 2013. "Comparative analysis of methods of measuring a company's intellectual capital," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 23(1), pages 17-28.
    3. Pathak, Saurav & Muralidharan, Etayankara, 2021. "Consequences of cross-cultural differences in perceived well-being for entrepreneurship," Journal of Business Research, Elsevier, vol. 122(C), pages 582-596.
    4. Franco Maria Battagello & Livio Cricelli & Michele Grimaldi, 2019. "Prioritization of Strategic Intangible Assets in Make/Buy Decisions," Sustainability, MDPI, vol. 11(5), pages 1-25, February.
    5. Rossi, Cesare & Cricelli, Livio & Grimaldi, Michele & Greco, Marco, 2016. "The strategic assessment of intellectual capital assets: An application within Terradue Srl," Journal of Business Research, Elsevier, vol. 69(5), pages 1598-1603.
    6. Stefania Veltri & Giovanni Bronzetti, 2015. "A Critical Analysis of the Intellectual Capital Measuring, Managing, and Reporting Practices in the Non-profit Sector: Lessons Learnt from a Case Study," Journal of Business Ethics, Springer, vol. 131(2), pages 305-318, October.

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