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An Approach to the Measurement of Intangible Assets in dot com Companies

Mar Molinero, Cecilio, Callen, Yolanda Fuertes, Cinca, Carlos Serrano (2003) An Approach to the Measurement of Intangible Assets in dot com Companies. International Journal of Digital Accounting Research, 3 (5). pp. 1-32. ISSN 1577-8517. (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:9543)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
Official URL:
http://www.uhu.es/ijdar/documentos/v3n5_1.pdf

Abstract

A sample of 76 firms that operate in the Internet is studied in order to explore forms of identifying

and measuring intangible assets in this area of business. The firms meet three conditions: operate

in the Internet, have available accounting information, and be quoted in the stock exchange. Data

was obtained on two successive years for four web metrics indicators, 30 ratios that combine

accounting and web traffic information, 31 accounting ratios, a measure of stock exchange

performance, and a measure of efficiency based on Data Envelopment Analysis. Modelling relied

on multivariate statistical approaches: Factor Analysis, Scaling techniques, multivariate regression,

and hierarchical cluster analysis. Two intangible assets were identified: one was related to internal

structure and was associated with managerial efficiency; and another one was associated with

external image and customer loyalty. Comparison between the two years found many changes,

confirming the view that this is a very dynamic sector, although the main conclusions remained

unchanged.

Item Type: Article
Subjects: H Social Sciences
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: Cecilio Mar Molinero
Date Deposited: 07 Sep 2008 17:12 UTC
Last Modified: 16 Nov 2021 09:48 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/9543 (The current URI for this page, for reference purposes)

University of Kent Author Information

Mar Molinero, Cecilio.

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