volume 23, issue 4, P442-457 2019
DOI: 10.1108/mbe-08-2018-0057
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Ilídio Tomás Lopes

Abstract: Purpose The purpose of this paper is to identify the impact of intangibles as drivers of economic future benefits, in the top technological companies in the world. It also aims to identify whether the distribution of those intellectual capital (IC) drivers depends on the region and on the accounting standards, used in the preparation of firms’ financial reporting. Design/methodology/approach Using information from the major technological firms for a range of time of five years, a set of IC proxies were iden…

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