Open access research
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Zéghal, Daniel, & Maaloul, Anis (2010). Analysing value added as an indicator of intellectual capital and its consequences on company performance. Journal of Intellectual Capital, 11 (1), 39-60. https://doi.org/10.1108/14691931011013325
Zéghal, Daniel, & Maaloul, Anis (2011). The accounting treatment of intangibles – A critical review of the literature. Accounting Forum, 35, 262-274. https://doi.org/10.1016/j.accfor.2011.04.003
