Internally Generated Intangible Assets

Internally Generated Intangible Assets is an intangible asset that arises from development activities within an organization and is recognized as a distinct resource capable of generating future economic benefits, distinguished from acquired intangible assets by its creation through internal efforts rather than external purchase or legal transfer.

27

Publications

2.3K

Citations

58

Authors

37

Institutions

Publications per year

2017–2026

7

Authors

58

  1. BL
    Baruch Lev

    New York University, United States

    2 publications · 97 citations

    2

    h-index

  2. MD
    Maarten de Ridder

    Federal Reserve, United States

    2 publications · 252 citations

    2

    h-index

  3. WS
    Wayne S. Upton

    Sustainability Accounting Standards Board, United States

    1 publications · 26 citations

    1

    h-index

  4. VA
    Veneta Andonova

    Universidad de Los Andes, Colombia

    1 publications · 67 citations

    1

    h-index

  5. LM
    Lorin M. Hitt

    University of Pennsylvania, United States

    1 publications · 874 citations

    1

    h-index

1–5 of 58

Venues

  1. SSRN Electronic Journal

    Repository · 2 publications · 246 citations

    2

    h-index

  2. Journal of Southeast Asian Economies

    1 publications · 13 citations

    1

    h-index

  3. Accounting and Finance Research

    1 publications · 13 citations

    1

    h-index

  4. Journal of Business Research

    JBR · 1 publications · 67 citations

    1

    h-index

  5. 1

    h-index

1–5