Community Research and Development Information Service - CORDIS


The aim of the project was to improve the policy-making capabilities of the European Union in the realm of science and technology policy, and particularly with respect to innovation, by means of providing a consistent basis for the reliable measurements of intangible investments.

The specific objectives of the project were the following:
a) Produce a classification of intangibles, which is theoretically meaningful and useful for empirical analysis.
b) Analyse Management Control systems in order to get to know best practices within European companies in measuring intangible investments, in measuring the outcome from those investments, in using those measures for management decision making and in disclosing them for the use of stakeholders.
c) Assess the relevance of intangibles for the purposes of equity valuation in capital markets and
d) Produce a set of Guidelines for the Measurement and Disclosure of intangibles which should be useful both for private and public policy decisions.

To do so, the project was organised into four activities:
a) Classification of intangibles;
b) Management Control Study;
c) Capital Markets and
d) Guidelines.

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