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1、Intangible assets and future valueAn Accenture surveyConducted by the Economist Intelligence UnitAugust and September 2003Respondent demographicsWhich of the following titles best describes your job? What were your companys revenues in US dollars in 2001?Respondent demographicsWhat industry are you
2、in?In what country are you located?Understanding of “intangibles”What do you understand by the term “intangibles”, when used in a business context?OtherOtherCustom definitions provided by respondents1.It might also include human capital2.A uniquely positioned management team3.Values outside the clas
3、sical balance sheet 4.Human capital assets, know how, intellectual assets5.Non-physical assets that can be valued6.R&D, brand, intellectual property and good will not defined by standard boards 7.Any non-tangible asset (including people) 8.Includes also the human resources and stakeholders of the co
4、mpany9.An asset which you cannot touchDefinition of “intellectual capital”Which of the following element should be included in any business definition of “intellectual capital”?OtherOtherCustom definitions provided by respondentsTrade secretsSales pipelinesBusiness strategyCulture (positive or negat
5、ive)Non-physical assets that can be valuedHuman resourcesIntangibles are important . but overlookedHow important are intangible assets to your companys long-term shareholder wealth creation?Does your company measure the performance of its intangible assets and/or intellectual capital?Must manage int
6、angibles to succeed .In general, how important is the management of intangible assets and/or intellectual capital to the success of high-performing companies?How important is the comprehensive and integrated management of intangible assets and/or intellectual capital to YOUR companys future success
7、in creating shareholder value?High standards, lagging performance. conducts comprehensive and proactive management of relevant intangible assets and/or intellectual capital. measures the management performance of all relevant intangible assets and/or intellectual capital. reports publicly on intangi
8、ble assets and/or intellectual capital and matters relating to their performanceStockmarkets reward . but over timeDoes the stockmarket reward companies that invest in intangible assets and/or intellectual capital (assuming adequate disclosure of these investments)?Does company disclosure on the performance of intangible assets make a difference in the valuations that analysts make?