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Research Journal of Humanities and Social Sciences
ISSN: 0975-6795(Online), 2321-5828(Print)
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Management of Intangible Assets A Value Enhancing Strategy in Knowledge Economy
Department of Management, Islamic Azad University, Bonab, Iran
Intangibles are the main performance drivers in the present transition from a traditional to a knowledge-based economy and are responsible for enterprise value creation. The paper explains key components of intangible assets viz. human capital, structural capital and relational capital; drivers for the growth of intangibles and also highlights cost associated with disclosure of intangibles. This paper underlines the positive correlation between disclosure and corporate valuation and highlights role of intangible assets as a driver of competitive differentiation and explains how intangible assets enhance corporate valuation.
Intangible Assets, Knowledge Economy
Ramin Nejati. Management of Intangible Assets A Value Enhancing Strategy in Knowledge Economy. Research J. Humanities and Social Sciences 2016; 7(1): 54-60 .
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