文章基本信息

标题：An Approach to the Measurement of Intangible Assets in dot com
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作者：Carlos Serrano ; Yolanda Fuertes ; Cecilio Mar Molinero 等
期刊名称：International Journal of Digital Accounting Research
印刷版ISSN：1577-8517
出版年度：2003
卷号：3
页码：1-32
出版社：University of Huelva, Rutgers University
摘要：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 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.nistr
关键词：Dot com; Intangible Assets; Multidimensional Scaling; Data Envelopment Analysis.