guidelines for managing and reporting on intangibles (intellectual
guidelines for managing and reporting on intangibles (intellectual
guidelines for managing and reporting on intangibles (intellectual
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c<strong>on</strong>sidered useful <str<strong>on</strong>g>for</str<strong>on</strong>g> capital suppliers <str<strong>on</strong>g>and</str<strong>on</strong>g> other ec<strong>on</strong>omic agents with an interest in the<br />
firm’s per<str<strong>on</strong>g>for</str<strong>on</strong>g>mance will require a lower frequency.<br />
Last, it is advisable to carry out a cost-benefit analysis to establish the frequency with<br />
which periodic in<str<strong>on</strong>g>for</str<strong>on</strong>g>mati<strong>on</strong> <strong>on</strong> <strong>intangibles</strong> should be prepared by the firm, both <str<strong>on</strong>g>for</str<strong>on</strong>g><br />
internal <str<strong>on</strong>g>and</str<strong>on</strong>g> external use.<br />
7. References<br />
Bukh, Per Nikolaj; Heine T. Larsen; Jan Mouritsen. (1999) Developing <strong>intellectual</strong><br />
capital statements: Less<strong>on</strong>s from 23 Danish firms. Paper presented at the OECD<br />
Internati<strong>on</strong>al Symposium <strong>on</strong> Measuring <str<strong>on</strong>g>and</str<strong>on</strong>g> <str<strong>on</strong>g>reporting</str<strong>on</strong>g> <strong>intellectual</strong> capital: Experience<br />
Issues <str<strong>on</strong>g>and</str<strong>on</strong>g> Prospects. June 1999.<br />
Bukh, Per Nikolaj; Heine T. Larsen <str<strong>on</strong>g>and</str<strong>on</strong>g> Jan Mouritsen (2000). C<strong>on</strong>structing <strong>intellectual</strong><br />
capital statements. Forthcoming in the Special issue of Sc<str<strong>on</strong>g>and</str<strong>on</strong>g>inavian Journal of<br />
Management dedicated to the 15 th Nordic C<strong>on</strong>ference <strong>on</strong> Business Studies, Helsinki,<br />
Bukh, Per Nikolaj Jan Mouritsen <str<strong>on</strong>g>and</str<strong>on</strong>g> Heine T. Larsen (2000). Towards a framework <str<strong>on</strong>g>for</str<strong>on</strong>g><br />
<strong>intellectual</strong> capital statements. C<strong>on</strong>tributi<strong>on</strong> to the MERITUM report from activity 1,<br />
In: J.E. Gröjer <str<strong>on</strong>g>and</str<strong>on</strong>g> H. Stolowy (Eds) Classificati<strong>on</strong> of Intangibles. Cahiers de<br />
Recherche 712/2000. Groupe HEC, Jouy-en-Josas, France, pp. 263-278.<br />
Caddy, I. (2000). Intellectual capital: Recognizing both, assets <str<strong>on</strong>g>and</str<strong>on</strong>g> liabilities. Journal of<br />
Intellectual Capital, 1,2: 129-146<br />
Cañibano, L., García-Ayuso, M. <str<strong>on</strong>g>and</str<strong>on</strong>g> Sánchez, P. (1999) The Value Relevance <str<strong>on</strong>g>and</str<strong>on</strong>g><br />
Managerial Implicati<strong>on</strong>s of Intangibles: A Literature Review. OECD web page:<br />
www.oecd.org/dsti/sti/industry/indcomp/act/ams-c<strong>on</strong>f/symposium.htm C<strong>on</strong>tributi<strong>on</strong> to<br />
the MERITUM report from activity 1, In: J.E. Gröjer <str<strong>on</strong>g>and</str<strong>on</strong>g> H. Stolowy (Eds)<br />
Classificati<strong>on</strong> of Intangibles. Cahiers de Recherche 712/2000. Groupe HEC, Jouyen-Josas,<br />
France, pp. 78-126.<br />
Cañibano, L., M. García-Ayuso <str<strong>on</strong>g>and</str<strong>on</strong>g> M.P. Sánchez (2000a) Accounting <str<strong>on</strong>g>for</str<strong>on</strong>g> Intangibles:<br />
A Literature Review. Journal of Accounting Literature, vol. 19, 2000, pp. 102-130.<br />
Cañibano, L., M. García-Ayuso <str<strong>on</strong>g>and</str<strong>on</strong>g> M.P. Sánchez (2000b) Shortcomings in the<br />
measurement of Innovati<strong>on</strong>: Implicati<strong>on</strong>s <str<strong>on</strong>g>for</str<strong>on</strong>g> Accounting st<str<strong>on</strong>g>and</str<strong>on</strong>g>ard setting. Journal of<br />
Management <str<strong>on</strong>g>and</str<strong>on</strong>g> Governance, vol. 4, nº 4, pp 1-24<br />
Cañibano, L., Sánchez, P. (1998) Measuring Intangibles to Underst<str<strong>on</strong>g>and</str<strong>on</strong>g> <str<strong>on</strong>g>and</str<strong>on</strong>g> improve<br />
innovati<strong>on</strong> management. A Research Proposal to the TSER Programme. Aut<strong>on</strong>omous<br />
University of Madrid.<br />
Carter, A. (1996). Measuring the per<str<strong>on</strong>g>for</str<strong>on</strong>g>mance of a Knowledge-based Ec<strong>on</strong>omy. In:<br />
OECD. Employment <str<strong>on</strong>g>and</str<strong>on</strong>g> Growth in the Knowledge-based Ec<strong>on</strong>omy. Paris, pp. 61-68.<br />
European Commissi<strong>on</strong> (2000a) Innovati<strong>on</strong> policy in a knowledge-based ec<strong>on</strong>omy. Final<br />
Report of the expert group. A MERIT study Commissi<strong>on</strong>ed by the European<br />
Commissi<strong>on</strong>. Enterprise Directorate General.<br />
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