Perceiving the value of intangible assets in context

被引：26
|
作者：
Axtle-Ortiz, Miguel Angel [1 ,2 ]
机构：
[1] Neuro Management Grp, Bosques De Las Lomas 05120, Mexico
[2] Univ Anahuac Mexico Sur, Bosques De Las Lomas 05120, Mexico
来源：
JOURNAL OF BUSINESS RESEARCH | 2013年 / 66卷 / 03期
关键词：
Intangible assets valuation; Intellectual capital; Context; Culture; DIMENSIONS; COUNTRIES;
D O I：
10.1016/j.jbusres.2012.04.008
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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. (C) 2012 Published by Elsevier Inc.
引用
收藏
页码：417 / 424
页数：8
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