{"id":"https://openalex.org/W1997293133","doi":"https://doi.org/10.1016/j.accfor.2004.02.001","title":"The measurement and recognition of intangible assets: then and now","display_name":"The measurement and recognition of intangible assets: then and now","publication_year":2004,"publication_date":"2004-06-01","ids":{"openalex":"https://openalex.org/W1997293133","doi":"https://doi.org/10.1016/j.accfor.2004.02.001","mag":"1997293133"},"language":"en","primary_location":{"id":"doi:10.1016/j.accfor.2004.02.001","doi":"https://doi.org/10.1016/j.accfor.2004.02.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accfor.2004.02.001","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062531846","display_name":"Claire Eckstein","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I32907511","display_name":"Fairleigh Dickinson University","ror":"https://ror.org/04wkzvc75","country_code":"US","type":"education","lineage":["https://openalex.org/I32907511"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Claire Eckstein","raw_affiliation_strings":["Fairleigh Dickinson University, Madison, NJ 07940, USA#TAB#"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fairleigh Dickinson University, Madison, NJ 07940, USA#TAB#","institution_ids":["https://openalex.org/I32907511"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5062531846"],"corresponding_institution_ids":["https://openalex.org/I32907511"],"apc_list":{"value":1100,"currency":"USD","value_usd":1100},"apc_paid":null,"fwci":3.7502,"has_fulltext":false,"cited_by_count":82,"citation_normalized_percentile":{"value":0.94374848,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"28","issue":"2","first_page":"139","last_page":"158"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.7817000150680542,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.7817000150680542,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.21770000457763672,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12675","display_name":"Financial Reporting and Valuation Research","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.9990000128746033},{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.9520000219345093},{"id":"https://openalex.org/keywords/measurement-of-intangible-assets","display_name":"intangible asset measurement","score":0.7590000033378601},{"id":"https://openalex.org/keywords/intangible-asset-recognition","display_name":"intangible asset recognition","score":0.8799999952316284},{"id":"https://openalex.org/keywords/accounting-for-intangible-assets","display_name":"intangible asset accounting","score":0.6919999718666077},{"id":"https://openalex.org/keywords/knowledge-based-firms","display_name":"knowledge-based companies","score":0.5849999785423279},{"id":"https://openalex.org/keywords/intangible-investment","display_name":"intangible investment","score":0.5569999814033508},{"id":"https://openalex.org/keywords/international-accounting-standards","display_name":"international accounting standards","score":0.5609999895095825}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6032641530036926},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5099798440933228},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.34527409076690674}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.accfor.2004.02.001","doi":"https://doi.org/10.1016/j.accfor.2004.02.001","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accfor.2004.02.001","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:accfor:v:28:y:2004:i:2:p:139-158","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1016/j.accfor.2004.02.001","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W200034327","https://openalex.org/W1552201648","https://openalex.org/W1556397042","https://openalex.org/W1589669614","https://openalex.org/W1693168480","https://openalex.org/W1782103424","https://openalex.org/W1966381776","https://openalex.org/W1972282968","https://openalex.org/W1975079001","https://openalex.org/W1980868543","https://openalex.org/W1998352758","https://openalex.org/W2010743243","https://openalex.org/W2044376291","https://openalex.org/W2156576580","https://openalex.org/W2158374033","https://openalex.org/W2164885983","https://openalex.org/W3102878680","https://openalex.org/W3123704752"],"related_works":["https://openalex.org/W1874676758","https://openalex.org/W2803178607","https://openalex.org/W2907083707","https://openalex.org/W2375385892","https://openalex.org/W182027675","https://openalex.org/W4319436389","https://openalex.org/W2360335891","https://openalex.org/W610077250","https://openalex.org/W54545457","https://openalex.org/W7220001194"],"abstract_inverted_index":{"\u201cIn":[0],"the":[1,18,26,59,65,79,95],"Fortune":[2],"500":[3],"there":[4],"are":[5,101],"thousands":[6,8],"upon":[7],"of":[9,28,32,61,67,74,99],"statistics":[10],"that":[11,77],"reveal":[12],"very":[13],"little":[14],"that\u2019s":[15,25],"meaningful":[16],"about":[17],"corporations":[19],"they":[20],"purportedly":[21],"describe.":[22],"At":[23],"least":[24],"verdict":[27],"a":[29],"growing":[30],"number":[31],"forward-thinking":[33],"market":[34],"watchdogs,":[35],"academics,":[36],"accountants,":[37],"and":[38,63,97],"others.\u201d(Fortune,":[39],"April":[40],"2001).":[41],"In":[42],"today\u2019s":[43],"economy":[44],"value":[45],"is":[46],"often":[47],"created":[48],"by":[49],"intangible":[50],"(intellectual)":[51],"capital.":[52],"The":[53,70,91],"accounting":[54],"profession":[55],"has":[56],"not":[57],"met":[58],"challenge":[60],"measuring":[62],"reporting":[64],"results":[66],"knowledge-based":[68],"entities.":[69],"Federal":[71],"Reserve":[72],"Bank":[73],"Philadelphia":[75],"estimates":[76],"in":[78,89,103],"year":[80],"2000":[81],"more":[82],"than":[83],"US$":[84],"1":[85],"trillion":[86],"was":[87],"invested":[88],"Intangibles.":[90],"problems":[92],"relating":[93],"to":[94],"measurement":[96],"recognition":[98],"intangibles":[100],"international":[102],"scope.":[104]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":4},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":7},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":7},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}