On the public citation graph

Construction and valuation of intellectual capital: a case study

0 signed · 123 inferred · view as graph

Inferred edges come from two machine sources: sweeps of open repository metadata (mostly SSRN and Zenodo), and a bulk OpenAlex citation snapshot. Every row below is labelled with the one it came from. Neither is a complete citation index — absence here is not evidence of absence.

Is this your work? Sign in with ORCID and put your name on the claims that are yours.
Claim with ORCID
Reference health. See whether every reference in this work resolves to a known work and none has been retracted — and get a dated CiteStamped badge you can embed.
See reference health

What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1006/mare.1998.0090openalex-snapshot
Driving growth: Economic Value Added versus Intellectual Capital
inferredcites →https://doi.org/10.1007/s11187-005-5332-yopenalex-snapshot
Adverse Selection in Acquisitions of Small Manufacturing Firms: A Comparison of Private and Public Targets
inferredcites →https://doi.org/10.1016/0361-3682(80)90019-7openalex-snapshot
The process of measurement in managerial accounting: A psycho-technical systems perspective
inferredcites →https://doi.org/10.1016/j.aos.2008.01.001openalex-snapshot
Fearful asymmetry: The consumption of accounting signs in the Algoma Steel pension bailout
inferredcites →https://doi.org/10.1016/j.cpa.2008.09.005openalex-snapshot
Wider still and wider? A critical discussion of intellectual capital recognition, measurement and control in a boundary theoretical context
inferredcites →https://doi.org/10.1016/j.cpa.2008.09.006openalex-snapshot
Recounting counting and accounting
inferredcites →https://doi.org/10.1016/j.mar.2005.03.003openalex-snapshot
A multi-method approach to building causal performance maps from expert knowledge
inferredcites →https://doi.org/10.1016/j.mar.2005.06.006openalex-snapshot
The 2nd wave of knowledge management: The management control of knowledge resources through intellectual capital information
inferredcites →https://doi.org/10.1016/s0361-3682(01)00022-8openalex-snapshot
Intellectual capital and the ‘capable firm’: narrating, visualising and numbering for managing knowledge
inferredcites →https://doi.org/10.1016/s0361-3682(01)00023-xopenalex-snapshot
Intangibles and accounting classifications
inferredcites →https://doi.org/10.1080/0963818032000083559openalex-snapshot
On bringing more action into management accounting research: process considerations based on two constructive case studies
inferredcites →https://doi.org/10.1080/0963818032000162849openalex-snapshot
Intangibles and intellectual capital: an introduction to a special issue
inferredcites →https://doi.org/10.1108/00251740710828726openalex-snapshot
Valuation of intellectual capital in knowledge‐based firms
inferredcites →https://doi.org/10.1108/03055720910962452openalex-snapshot
Accounting for intellectual capital: a comparative analysis
inferredcites →https://doi.org/10.1108/09513570110403425openalex-snapshot
Thinking critically about intellectual capital accounting
inferredcites →https://doi.org/10.1108/09513570210425574openalex-snapshot
Dealing with the management of intellectual capital
inferredcites →https://doi.org/10.1108/09513570610709881openalex-snapshot
Problematising intellectual capital research: ostensive versus performative IC
inferredcites →https://doi.org/10.1108/09513579410069821openalex-snapshot
Managing the Boundary
inferredcites →https://doi.org/10.1108/14013380910948090openalex-snapshot
Construction of intellectual capital – the case of purchase analysis
inferredcites →https://doi.org/10.1108/14013380910968665openalex-snapshot
Classification, measurement and the ontology of intellectual capital entities
inferredcites →https://doi.org/10.1108/14691930210424734openalex-snapshot
Intellectual capital accounting and reporting in the knowledge economy
inferredcites →https://doi.org/10.1108/14691930310504509openalex-snapshot
Why do firms measure their intellectual capital?
inferredcites →https://doi.org/10.1108/14691930310504527openalex-snapshot
Visualizing value creation through the management control of intangibles
inferredcites →https://doi.org/10.1108/14691930410533650openalex-snapshot
Intellectual capital at the crossroads: managing, measuring, and reporting of IC
inferredcites →https://doi.org/10.1108/14691930410533722openalex-snapshot
The dynamics of value creation: mapping your intellectual performance drivers
inferredcites →https://doi.org/10.1108/14691930410550354openalex-snapshot
Intangibles: A synthesis of current research
inferredcites →https://doi.org/10.1108/14691930510611102openalex-snapshot
Intellectual capital‐in‐action and value creation
inferredcites →https://doi.org/10.1108/14691930910952614openalex-snapshot
Intellectual capital measurement: a critical approach
inferredcites →https://doi.org/10.1108/14691930910952641openalex-snapshot
Intellectual capital under the temporal lens
inferredcites →https://doi.org/10.1108/eb029036openalex-snapshot
The Intangible Assets Monitor
inferredcites →https://doi.org/10.1108/eum0000000005869openalex-snapshot
Sunrise in the knowledge economy
inferredcites →https://doi.org/10.1108/eum0000000006086openalex-snapshot
Reading an intellectual capital statement
inferredcites →https://doi.org/10.1111/j.1835-2561.2001.tb00182.xopenalex-snapshot
Accounting for Intangibles
inferredcites →https://doi.org/10.1504/ijtm.2006.008192openalex-snapshot
Action research in collaborative improvement
inferredcites →https://doi.org/10.2139/ssrn.1130162openalex-snapshot
The Role of Management as a User of Accounting Information: Implications for Standard Setting
inferredcites →https://doi.org/10.2307/2489854openalex-snapshot
Postulates and Principles
inferredcites →https://doi.org/10.4135/9781529682861openalex-snapshot
Doing Action Research in Your Own Organization
inferredcites →https://doi.org/10.4324/9780080506456-11openalex-snapshot
Financial statement analysis
inferredcites →https://doi.org/10.4324/9780080510712openalex-snapshot
Making Sense of Intellectual Capital
inferredcites →https://doi.org/10.4324/9780203088159openalex-snapshot
Contemporary Issues in Financial Reporting
inferredcites →https://doi.org/10.5860/choice.39-6517openalex-snapshot
Behavioral management accounting

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.12691/jfa-1-1-3openalex-extracted
Evaluating Know-How For Transfer Price Benchmarking
inferred← citeshttps://doi.org/10.2139/ssrn.2323674openalex-extracted
Intellectual Capital Valuation and Debt Service: Combining EBITDA with Operating Cash Flows
inferred← citeshttps://doi.org/10.2139/ssrn.3156159openalex-extracted
inferred← citeshttps://doi.org/10.2139/ssrn.4579244openalex-extracted
Proactive Crisis-Response Orientation, Strategic Learning and Adaptive Performance
inferred← citeshttps://doi.org/10.1002/kpm.1619openalex-snapshot
Describing the process of creating an intellectual capital management framework: An interventionist case study
inferred← citeshttps://doi.org/10.1007/978-3-030-33879-4_1openalex-snapshot
50 Years of Teaching and Research Trends at the Faculty of Economics of the Università Politecnica delle Marche
inferred← citeshttps://doi.org/10.1007/978-3-030-33879-4_12openalex-snapshot
Financial and Non-financial Reporting: Examining the Past to Understand the Future
inferred← citeshttps://doi.org/10.1007/978-3-030-36918-7_19openalex-snapshot
Corporate Governance Concerns and Bankability Issues of the Intangible Assets: More Guarantees with Less Collateral?
inferred← citeshttps://doi.org/10.1007/978-3-030-36918-7_2openalex-snapshot
The Valuation of Intangible Assets: An Introduction
inferred← citeshttps://doi.org/10.1007/978-3-030-36918-7_5openalex-snapshot
Patent Valuation
inferred← citeshttps://doi.org/10.1007/978-3-030-71608-0_4openalex-snapshot
Boosting Sustainable Growth with Innovative Intangibles
inferred← citeshttps://doi.org/10.1007/978-3-030-85698-4_8openalex-snapshot
Third Mission and Intellectual Capital External Dimension: The Implications in the European University Planning Process
inferred← citeshttps://doi.org/10.1007/978-3-030-97117-5_3openalex-snapshot
The Valuation of Intangible Assets: An Introduction
inferred← citeshttps://doi.org/10.1007/978-3-031-09237-4_2openalex-snapshot
The Valuation of Intangible Assets: An Introduction
inferred← citeshttps://doi.org/10.1007/978-3-031-09237-4_24openalex-snapshot
Corporate Governance Concerns and Bankability Issues of the Digital Assets: More Guarantees with Less Collateral?
inferred← citeshttps://doi.org/10.1007/978-3-031-25095-8_2openalex-snapshot
Ein konzeptioneller Rahmen für intellektuelles Kapital
inferred← citeshttps://doi.org/10.1007/978-3-031-77469-0_4openalex-snapshot
Boosting Sustainable Growth with Innovative Intangibles
inferred← citeshttps://doi.org/10.1007/978-3-031-77469-0_5openalex-snapshot
From Incremental Know-How to Patent-Driven Startups
inferred← citeshttps://doi.org/10.1007/978-3-032-17903-6_3openalex-snapshot
The Valuation of Intangible Assets: How to Price What We Cannot See?
inferred← citeshttps://doi.org/10.1007/978-3-319-62655-0_2openalex-snapshot
A Conceptual Framework of Intellectual Capital
inferred← citeshttps://doi.org/10.1007/978-981-16-0953-4_103openalex-snapshot
Using Informal Networks for Human and Relational Capital Analysis: The Role of Trust and Knowledge Sharing Intention
inferred← citeshttps://doi.org/10.1007/s10997-018-9420-1openalex-snapshot
Integrated reporting in action: mobilizing intellectual capital to improve management and governance practices
inferred← citeshttps://doi.org/10.1007/s10997-018-9432-xopenalex-snapshot
Guess who’s coming to dinner: the case of IC reporting in Italy
inferred← citeshttps://doi.org/10.1007/s10997-018-9435-7openalex-snapshot
The management of participatory cultural initiatives: learning from the discourse on intellectual capital
inferred← citeshttps://doi.org/10.1016/j.bar.2023.101278openalex-snapshot
Accounting and reporting for facing multiple values in meso-level hybrid organisations
inferred← citeshttps://doi.org/10.1016/j.cpa.2017.04.001openalex-snapshot
Making sense of the temporal dimension of intellectual capital: A critical case study
inferred← citeshttps://doi.org/10.1016/j.sbspro.2013.12.439openalex-snapshot
Human Resources Information in the Management Report of the Top Spanish Companies
inferred← citeshttps://doi.org/10.1016/j.techfore.2024.123662openalex-snapshot
Investigating the impact of proactive crisis response orientation on adaptive performance: The roles of strategic learning and digitization
inferred← citeshttps://doi.org/10.1108/14691931311289011openalex-snapshot
Intellectual capital accounting in action: enhancing learning through interventionist research
inferred← citeshttps://doi.org/10.1108/14691931311289057openalex-snapshot
Not all sunshine and roses: discovering intellectual liabilities “in action”
inferred← citeshttps://doi.org/10.1108/ijse-11-2023-0870openalex-snapshot
Does intellectual capital affect financial stability? Mediation of the credit risk of Islamic banks
inferred← citeshttps://doi.org/10.1108/jic-01-2015-0004openalex-snapshot
Unlocking intellectual capital
inferred← citeshttps://doi.org/10.1108/jic-01-2017-0021openalex-snapshot
Model for calculating the intellectual capital of research centres
inferred← citeshttps://doi.org/10.1108/jic-02-2014-0018openalex-snapshot
Rome wasn’t built in a day … reflecting on time, intellectual capital and intellectual liabilities
inferred← citeshttps://doi.org/10.1108/jic-03-2013-0036openalex-snapshot
Measuring and reporting intellectual capital
inferred← citeshttps://doi.org/10.1108/jic-04-2015-0039openalex-snapshot
Sensemaking, sensegiving and sensebreaking
inferred← citeshttps://doi.org/10.1108/jic-06-2015-0058openalex-snapshot
Intellectual capital and business performance
inferred← citeshttps://doi.org/10.1108/jic-06-2016-0066openalex-snapshot
Organizational capital, intellectual capital and cost stickiness (evidence from Iran)
inferred← citeshttps://doi.org/10.1108/jic-07-2020-0221openalex-snapshot
Multilevel approaches to advancing the measurement of intellectual capital research field–What can we learn from the literature?
inferred← citeshttps://doi.org/10.1108/jic-08-2015-0071openalex-snapshot
A history of intellectual capital measurements: from production to consumption
inferred← citeshttps://doi.org/10.1108/jic-09-2013-0098openalex-snapshot
15 years of theJournal of Intellectual Capitaland counting
inferred← citeshttps://doi.org/10.1108/jic-09-2018-0152openalex-snapshot
Conceptualizing academic intellectual capital: definition and proposal of a measurement scale
inferred← citeshttps://doi.org/10.1108/jic-12-2016-0138openalex-snapshot
Methods of evaluation of intangible assets and intellectual capital
inferred← citeshttps://doi.org/10.1108/jic-12-2019-0287openalex-snapshot
Evaluating fashion retailers' intellectual capital: key money as a part of customer capital
inferred← citeshttps://doi.org/10.1108/jkm-05-2016-0199openalex-snapshot
Artifacts in knowledge management research: a systematic literature review and future research directions
inferred← citeshttps://doi.org/10.1108/jocm-10-2016-0223openalex-snapshot
OIQ or OEQ, which matters more: evidence from China
inferred← citeshttps://doi.org/10.1108/medar-05-2018-0344openalex-snapshot
The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution
inferred← citeshttps://doi.org/10.1108/vine-09-2013-0050openalex-snapshot
Intellectual Capital dynamics: seeing them “in practice” through a temporal lens
inferred← citeshttps://doi.org/10.1109/access.2019.2963060openalex-snapshot
How Intellectual Capital Combination Method Can Improve Corporate Performance in China’s Information Technology Industry
inferred← citeshttps://doi.org/10.1111/emre.12406openalex-snapshot
An Intellectual Capital Approach to Explaining the Determinants of Scientific Productivity in the Field of Management
inferred← citeshttps://doi.org/10.11648/j.jhrm.20190704.15openalex-snapshot
Intellectual Capital and Value Creation Process in Family Firm: A New Combined Model
inferred← citeshttps://doi.org/10.14267/phd.2018013openalex-snapshot
Az immateriális termelési tényezők szerepe a banki értékteremtési folyamatban: tudásmenedzsment megközelítés
inferred← citeshttps://doi.org/10.1504/ijlic.2014.059225openalex-snapshot
Investigating intellectual capital dynamics: a field study
inferred← citeshttps://doi.org/10.1504/ijlic.2014.060802openalex-snapshot
Exploring intellectual capital in family firms. An empirical investigation
inferred← citeshttps://doi.org/10.17533/udea.rc.325309openalex-snapshot
proceso de valoración de intangibles a partir del método del costo: un caso de estudio para el Know How
inferred← citeshttps://doi.org/10.18662/lumproc.rce2017.1.31openalex-snapshot
The Intangible Assets, the Hidden Wealth of the Romanian Companies
inferred← citeshttps://doi.org/10.2139/ssrn.6681721openalex-snapshot
Exploring the intellectual capital efficiency: Measurement and impact on firm performance in the MEDA region
inferred← citeshttps://doi.org/10.21608/naus.2023.292557openalex-snapshot
أثر القیمة المضافة لرأس المال الفكرى على الأداء المالى للبنوك التجاریة المقیدة بالبورصة المصریة (دراسة تطبیقیة)
inferred← citeshttps://doi.org/10.21608/sjar.2019.55533openalex-snapshot
قیاس تأثیر الإفصاح عن معلومات رأس المال الفکری علی مؤشرات قیاس الاداء المالی فی الشرکات المقیدة بالبورصة المصریة (دراسة تطبیقیة )
inferred← citeshttps://doi.org/10.22279/navus.2015.v5n1.p22-35.194openalex-snapshot
Métodos e técnicas de gestão do conhecimento aplicadas para melhorar a gestão do capital intelectual em núcleos setoriais de uma associação empresarial
inferred← citeshttps://doi.org/10.22495/cocv13i1c2p3openalex-snapshot
Leveraging value with intangibles: more guarantees with less collateral?
inferred← citeshttps://doi.org/10.22518/16578953.285openalex-snapshot
Aproximación a la valoración del know how de una institución del sistema regional de innovación en Antioquia
inferred← citeshttps://doi.org/10.22567/rep.v9i1.562openalex-snapshot
A mensuração do Capital Intelectual: análise do modelo adequado à Práxis Organizacional
inferred← citeshttps://doi.org/10.2298/kg20131231dzenopoljacopenalex-snapshot
nema
inferred← citeshttps://doi.org/10.3280/maco2014-002007openalex-snapshot
The design, implementation and use of intellectual capital measurements: a case study
inferred← citeshttps://doi.org/10.3280/maco2017-003008openalex-snapshot
Intellectual Capital as driver for controlling managers' performance. An innovative approach
inferred← citeshttps://doi.org/10.33108/galicianvisnyk_tntu2020.03.068openalex-snapshot
The problem of iintellectual capital valuation: reasons and approaches to the solution
inferred← citeshttps://doi.org/10.3390/en15228435openalex-snapshot
Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms
inferred← citeshttps://doi.org/10.3390/su13042357openalex-snapshot
A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting
inferred← citeshttps://doi.org/10.37394/23207.2020.17.34openalex-snapshot
Assessing the Intellectual Capital and Related Performance in the Teaching Process using FES models: first evidence in Italian Universities
inferred← citeshttps://doi.org/10.37932/ja.v11i1.520openalex-snapshot
GEMI, NASTITI, NGATI-ATI: SEBUAH TINJAUAN ETIKA AKUNTAN MANAJEMEN DALAM KONTEKS KEBERLANJUTAN
inferred← citeshttps://doi.org/10.4018/978-1-4666-4530-1.ch009openalex-snapshot
Measuring Inter-Organizational Knowledge Flows
inferred← citeshttps://doi.org/10.4018/978-1-4666-4530-1.ch014openalex-snapshot
Creating and Destroying Knowledge
inferred← citeshttps://doi.org/10.55119/artuklu.1276884openalex-snapshot
ENTELEKTÜEL SERMAYE BİLEŞENLERİNİN FİRMA PERFORMANSINA ETKİSİ: BORSA İSTANBUL’DA İŞLEM GÖREN TEKNOLOJİ FİRMALARI ÜZERİNE BİR UYGULAMA
inferred← citeshttps://doi.org/10.5539/ijbm.v13n5p1openalex-snapshot
Integrated Reporting Practices in Europe and Value Relevance of Accounting Information under the Framework of IIRC
inferred← citeshttps://doi.org/10.5539/ijbm.v13n5p47openalex-snapshot
The Impact of Management Accounting Research: An Analysis of the Past and a Look at the Future
inferred← citeshttps://doi.org/10.5539/ijbm.v14n10p101openalex-snapshot
Which Relationship between Gender Diversity, Intellectual Capital and Financial Performance?
inferred← citeshttps://doi.org/10.5539/ijbm.v14n3p111openalex-snapshot
Thinking Critically about Intellectual Liabilities: A Practice-Based Perspective
inferred← citeshttps://doi.org/10.5923/j.ijfa.20140306.02openalex-snapshot
Accounting for Intellectual Capital: Investigating Reliability
inferred← citeshttps://doi.org/10.5937/ekopre1404173dopenalex-snapshot
Intellectual capital: Importance, measurement, and impact on corporate performance
inferred← citeshttps://doi.org/10.69864/ijbsam.10-1.108openalex-snapshot
Designing an AHP methodology to prioritize critical elements for product innovation: an intellectual capital perspective
inferred← citeshttps://doi.org/10.7177/sg.2015.v10.n1.a17openalex-snapshot
Fundamentos para Projetistas de Engenharia
Editorial review for independent work. ICSAC — the Institute for Complexity Science and Advanced Computing — runs a structured editorial panel for researchers publishing outside journals, and publishes on CiteStamp rails. Submission is free and goes through ORCID: icsacinstitute.org/submit.