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Classification of Intangibles

Author

Listed:
  • Hervé Stolowy

    (GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC - HEC Paris - Ecole des Hautes Etudes Commerciales - CNRS - Centre National de la Recherche Scientifique)

  • Guy Ahonen
  • Per Nikolaj Bukh
  • Leandro Canibano
  • Bino Catasus
  • Gunilla Eklöv
  • John Flower
  • Manuel Garcia-Ayuso Covarsi
  • Jan-Erik Gröjer
  • Anne Jenny
  • Ulf Johanson
  • Heine Thorsgaard-Larsen
  • Maria Martensson
  • Jan Mouritsen
  • Paloma Sanchez
  • Hanno Roberts

Abstract

This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept. It includes eleven papers which have been divided into three sections based on their approach and what we can learn from them: (1) regulation of intangibles for financial reporting, (2) the state of the art in literature and business practice, and (3) different approaches in classifying intangibles.

Suggested Citation

  • Hervé Stolowy & Guy Ahonen & Per Nikolaj Bukh & Leandro Canibano & Bino Catasus & Gunilla Eklöv & John Flower & Manuel Garcia-Ayuso Covarsi & Jan-Erik Gröjer & Anne Jenny & Ulf Johanson & Heine Thorsg, 2000. "Classification of Intangibles," Working Papers hal-00597261, HAL.
    • Handle: RePEc:hal:wpaper:hal-00597261
    as

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    Other versions of this item:

    • STOLOWY, Herve & AHONEN, Guy & NIKOLAJ BUKH, Per & CAÑIBANO, Leandro & CATASUS, Bino & EKLÖV, Gunilla & FLOWER, John & GARCIA-AYUSO COVARSI, Manuel & GRÖJER, Jan-Erik & JENNY, Anne & JOHANSON, Ulf & T, 2000. "Classification of Intangibles," HEC Research Papers Series 712, HEC Paris.

    Citations

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    Cited by:

    1. Hussi, Tomi, 2003. "Reconfiguring Knowledge Management. Combining Intellectual Capital, Intangible Assets and Knowledge Creation," Discussion Papers 849, The Research Institute of the Finnish Economy.
    2. Rizwan Ellahi & Noman Mahmood & Bazla Ali Khan, 2020. "Concept of Inclusive Optimal Performance (IOP): Theoretical and Conceptual understanding on the inclusive relationship between Internal Simultaneous Performance (ISP) and External Simultaneous Perform," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, vol. 16(1), pages 101-124.
    3. Hermans, Raine, 2004. "Finance of Small Bio-pharmaceutical Industry in Finland - Descriptive Analysis," Discussion Papers 888, The Research Institute of the Finnish Economy.
    4. Jarko Fidrmuc & Philipp Schreiber & Martin Siddiqui, 2018. "Intangible Assets and the Determinants of a Single Bank Relation of German SMEs," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 4(1), pages 5-30.
    5. Rizwan Ellahi & Noman Mahmood & Bazla Ali Khan, 2020. "Concept of Inclusive Optimal Performance (IOP): Theoretical and Conceptual understanding on the inclusive relationship between Internal Simultaneous Performance (ISP) and External Simultaneous Perform," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, vol. 16(1), pages 16-18.

    More about this item

    Keywords

    intangibles; financial reporting; classification;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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