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An approach to the measurement of intangible assets in dot com
Serrano Cinca, Carlos; Fuertes Callén, Yolanda; Mar Molinaro, Cecilio (Universidad de Huelva, 2003)A 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 ...