No. 3-1, March 2002

Index

• Developing and managing knowledge through intellectual capital statements
• Social innovation capital
• Measuring the value of Lincoln Re’s R&D
• The linkage between management practices, intangibles performance and stock returns
• Fair value of intellectual property. An options‐based valuation of nearly 8,000 intellectual property assets
• Towards a financial reporting framework for intangibles. Insights from the Australian experience