Browsing by Subject "Intellectual capital"

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Intellectual capital : current issues and policy implications

Brennan, Niamh ; Connell, Brenda (MCB University Press, 2000)

Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion ...
Reporting intellectual capital in annual reports : evidence from Ireland

Brennan, Niamh (MCB University Press, 2001)

This paper examines the extent to which a sample of 11 knowledge-based Irish listed companies is adopting methodologies for reporting of intellectual capital in their annual reports. Their market and book values were ...