Intangibles: Lessons from the past and a look into the future
Manuel García‐Ayuso
(Accounting and Auditing, University of Seville, Seville, Spain)
2364
Abstract
An overwhelming literature on intangibles has been published over past three decades. Based on the evidence provided by recent research studies and the experiences of companies and policy makers this article provides a summary of our current knowledge on intangibles and suggests some directions for future research and for the improvement of management and reporting practices, as well as of policy making.
Keywords
Citation
García‐Ayuso, M. (2003), "Intangibles: Lessons from the past and a look into the future", Journal of Intellectual Capital, Vol. 4 No. 4, pp. 597-604. https://doi.org/10.1108/14691930310504590
Publisher
:MCB UP Ltd
Copyright © 2003, MCB UP Limited