Intangibles: Lessons from the past and a look into the future

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.

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