Research Journal of Humanities and Social Sciences

Ramin Nejati ¹

Affiliations
1 Department of Management, Islamic Azad University, Bonab, IR

Abstract

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.

Keywords

Intangible Assets, Knowledge Economy.

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