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The Impact of Intangibles on Value Creation: Comparative Analysis of the Gu&Lev Methodology for the United States Software and Hardware Sector

https://doi.org/10.2139/ssrn.2286210
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11/11 checkable references clean · checked 2026-08-28

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

31 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 11 checked references that resolve
resolves10.4324/9780080510712
Making Sense of Intellectual Capital
resolves10.4337/9781847202840
Measuring Organizational Performance
resolves10.1017/CBO9780511754203
Analysis of Panel Data
resolves10.1108/EUM0000000006086
Reading an intellectual capital statement
resolves10.3386/w5506
R&D, Production Structure and Productivity Growth: A Comparison of the US, Japanese and Korean Manufacturing Sectors
resolves10.3386/w6263
The Rate of Return to Corporate Capital and Factor Shares: New EstimatesUsing Revised National Income Accounts and Capital Stock Data
resolves10.1504/ijtm.2000.002891
VAIC™ an accounting tool for IC management
resolves10.1007/978-1-349-14494-5
Intellectual Capital
resolves10.1111/j.1745-6622.1994.tb00406.x
EVA™: FAST AND FANTASY
resolves10.1016/s0024-6301(97)80956-9
Intellectual capital: The new wealth of organizations
resolves10.1787/454220075446
Brazil: Science and innovation profile of Brazil
The 31 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedHow to measure Intellectual Capital's dynamic value: the IC-dVAL approach
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no DOI — not checkedTowards the convergence of accounting treatment for intangible assets Towards the convergence of accounting treatment for intangible assets Towards the convergence of accounting treatment for intangible assets
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no DOI — not checkedref16
no DOI — not checkedUsing the balanced scorecard as a strategic management system
no DOI — not checkedThe balanced scorecard: measures that drive performance
no DOI — not checkedref19
no DOI — not checkedref20
no DOI — not checkedAccounting, empirical measurement and Intellectual Capital
no DOI — not checkedIntellectual capital measurement and holistic value approach (HVA)
no DOI — not checkedref26
no DOI — not checkedHuman resource accounting. A state of the art review
no DOI — not checkedref30
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What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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