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dc.contributor.authorSerrano Cinca, Carlos
dc.contributor.authorFuertes Callén, Yolanda
dc.contributor.authorMar Molinaro, Cecilio
dc.description.abstractA sample of 40 firms that operate on the Internet is studied to explore ways of identifying and measuring intangible assets in this area of business. The firms meet three conditions: operate on the Internet, have available accounting information, and are quoted on the stock exchange. Data was obtained for four web metrics indicators, 30 ratios that combine accounting and web traffic information, and a measure of efficiency based on Data Envelopment Analysis. Modelling relied on multivariate statistical approaches. Two intangible assets were identified: one was related to internal structure and was associated with managerial efficiency in achieving an impact in the Internet; and another one was associated with external image and customer loyalty.en_US
dc.publisherUniversidad de Huelva
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 España
dc.titleAn approach to the measurement of intangible assets in dot comen_US

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Atribución-NoComercial-SinDerivadas 3.0 España
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