CiteNScope — Scholarly Index & Analytics
Discover / IJFBSPUBLICATION RECORD

The components of intangible capital: An exploration of Lebanese companies

Wael Bakhit · Marwa Ziadeh · Zouhour El Abiad

International Journal of Finance & Banking Studies · 2019 · Vol. 8 / Issue 3 · 109-122

Research reach

Publication metrics

External links open provider records or DOI searches. Provider counts are not combined. Mendeley readership measures saves, not citations.

Dimensions

Live provider badge. If unavailable, use the Dimensions link above.

CROSSREF CITATIONS0

Observed 21 Oct 2026, 00:21 UTC

OpenAlex · Citations0Cached provider observation

Observed 22 Oct 2026 04:07 UTC

Mendeley · Readers2Cached provider observation

Observed 21 Oct 2026 23:32 UTC

OpenAlex and Mendeley observations refresh on article visits, at most once per 24 hours. Unavailable data is not zero. Google Scholar opens a DOI search.

OpenAlex / Citation year

Annual citations to this article

View provider totals ↑

Citations received by this article, grouped by the year of the citing work. Crossref and OpenAlex lifetime totals remain separate in Publication metrics.

2017–2026 Annual history last updated:

Citations received

OpenAlex · year of the citing work

OpenAlex

Hover over a year or focus the chart and use arrow keys to inspect values.

2017–2026 annual-history window. 2026 is year to date. Unknown years have gaps.

View data & coverage

2026 is incomplete. Within a successfully fetched ten-year window, omitted years mean zero. Years beyond a saved observation’s window remain unknown (—). Older citations are excluded, so this chart’s sum may differ from the OpenAlex lifetime total. The date above belongs to this annual history; an unsuccessful refresh keeps the previous observation.

Overview

Abstract

The contemporary economy has changed dramatically and moved from the industrial age to the information age, pushing businesses to embark into a predominantly intangible economy. Thus, and in addition to solid and liquid value, there is a gaseous value which is the intangible capital. This exploratory study of 14 Lebanese companies analyzed with the “Tropes” software focuses on the constituent elements of intangible capital, its place within these companies and its contribution to the creation of value. This work concludes a first proposal for the classification of the components of intangible capital.

Keywords: {'name': 'Intangible Capital, Components, Value Creation, Human Capital'}

Authors & affiliations

Wael Bakhit
Affiliation not supplied

Marwa Ziadeh
Affiliation not supplied

Zouhour El Abiad
Affiliation not supplied

Deposited references

Supplied references, not a list of publications citing this article.

Abramovitz, & David. (1996). Technological change and the rise of intangible investments: the us economy’s growth-path in the twentieth century, employment and growth in the knowledge-based. (OCDE, Ed.)

Abdelhai, S., et Lebzar, B., (2018) "Exploration des composantes du capital immatériel: Etude de cas d’une entreprise suisse." International Journal of Innovative Research in Human Sciences 2.01: 022-032. http://oasesvox.com/journals/index.php/ijirhs/article/view/13/12

DOI: 10.1108/JIC-07-2015-0062

Andreau S., (2007) Valoriser le capital immatériel, Mai, [en ligne], https://www.usinenouvelle.com/article/valoriser-le-capital-immateriel-de-l-entreprise.N56412 (Accessed 1 October 2018)

Avril O., (2008) Evaluez votre capital immatériel, Chef d’entreprise magazine, numéro 33, Novembre.

Avril, O., & Dumont, D. (2006). Comment évaluer le capital immatériel de l’entreprise. Dossier: Gestion d’entreprise, 20

DOI: 10.3917/ecofi.104.0209

Becker, G. (1964). Human Capital. National Bureau of Economic Research.

Belkaoui, A. P. (1992). Accounting for corporate reputation. Praeger Pub Text .

DOI: 10.1108/14691931011039642

DOI: 10.7202/1025086ar

DOI: 10.3166/rfg.207.85-92

DOI: 10.1108/14691930010324188

CIGREF. (2006). Capital Immatériel, 7 jours pour comprendre. Journée d'étude.

Dumond, D. (2007). Quatre questions autour du capital immatériel. La collection Regards d'ACIES .

Dupont C., (2013) Capital immatériel : la richesse cachée de l’entreprise, 6 Février, [en ligne], http://www.dynamique-mag.com/article/capital-immateriel-la-richesse-cachee-de-l-entreprise.3559 (Accessed 25 September 2018)

Edvinsson, & Malone. (1997). Intellectual capital: realizing your company’s true value by finding its hidden brainpower.

Edvinsson, & Malone. (1999). Le capital immatériel de l’entreprise : identification, mesure, management.

Edvinsson, & Malone, (1999). Le capital immatériel de l'entreprise, identification, mesure, management. Maxima.

DOI: 10.59051/joaf.v9i1.128

Fustec, A. (2013). Proposition d'une politique en faveur du capital immatériel pour la France.

Fustec, A., & Marois, B. (2006). Valoriser le capital immatériel de l'entreprise. Editions d’Organisation.

Fustec, A., & Marois, B. (2011). Valoriser le capital immatériel de l'entreprise.

DOI: 10.3917/inno.051.0125

Goldfinger, C. (1994). L’utile et le futile. L’économie de l’immatériel .

Jallouli, I. (2008). Relations entre le capital immatériel des PME manufacturières et leur performance: une étude exploratoire. Université du Québec à Trois Rivières.

DOI: 10.1016/0304-405X(76)90026-X

Lönnqvist, & Mettänen. (2002). Criteria of Sound Intellectual Capital Measures. Proceedings of the 2nd International Workshop on Performance Measurement. Hanover.

Lecointre G., (2016) Comment les entreprises naissent, se développent et disparaissent ? Gualino.

DOI: 10.1016/B0-12-369398-5/00471-0

Lévy, Maurice, and Jean-Pierre Jouyet, (2006) L'économie de l'immatériel: la croissance de demain. Paris: La Documentation française.

Macleod, H. D. (1887). De la Science Économique Moderne. Revue d'économie politique , 1 (3), pág. 444.

Meritum. (2002). Guidelines for managing and reporting on intangibles. Intellectual Capital Report) .

Mezghani A., Ellouze A. et Mezghani E., (2011) La divulgation d’informations sur l’immatériel : une étude empirique dans le contexte tunisien, Avril. https://halshs.archives-ouvertes.fr/halshs-00544939/document

Mhedhbi, I. (2010). Capital Immatériel: Interaction et création de valeur. Cas des entreprises tunisiennes. Thèse de doctorat Lyon: Université Jean Moulin. https://scd-resnum.univ-lyon3.fr/out/theses/2010_out_mhedhbi_i.pdf

Nazih A., (2014) Capital immatériel, qu’est-ce que c’est ?, L’économiste, numéro 4330, [en ligne], http://www.leconomiste.com/article/957271-capital-immateriel-qu-est-ce-que-c-est (Page Accessed 31 July 2018)

OCDE. (1998). Actif immatériel et création de la valeur. Rapport du conseil de l’OCDE au niveau ministériel .

OCDE. (1999). Actif immatériel et création de la valeur. Rapport du conseil de l’OCDE au niveau ministériel .

Quiry, P., & Le Fur, Y. (2017). Le capital humain, facteur clé de financement des startups. (153).

Rechtman, Y. (2001). Accounting Treatment of Intangible Assets. Recuperado el 2018, de http://hometown.aol.com/rechtman/acc692.htm

DOI: 10.2307/3003485

Seemann, P., De Long, D., Stucky, S., & Guthrie, E. (2000). Building Intangible Assets: A strategic Framework for investing in intellectual capital. Knowledge management: Classic and contemporery works , 6.

Smith, G. V., & Parr, R. L. (1989). We define intangible assets as all the elements of a business enterprise that exist after monetary and tangible assets are identified. They are elements, after working capital and fixed assets, that make the business work and contribute to the earning power of the enterprise.

Sondhi, & Fried. (1994). The Analysis and Use of Financial Statements. Wiley.

Stewart, T. (1991). Brainpower: How intellectual capital is becoming America's most valuable asset. 44-60.

Stewart, T. (1997). Intellectual Capital. Nicholas Brealey Publishing .

Stewart, T. (1994). Your company's most valuable assets intellectual capital. Fortune , págs. 68-74.

Sullivan, P. (2000). Value - driven Intellectual Capital: How to Convert Intangible Corproate Assets into Market Value. ohn Wiley & Sons .

Sveiby, K. (1997). Measuring intangibles and intellectual Capital: An emerging first standard.

Vernimmen, P. (2010). Finance D'enterprise: Theorie Et Pratique de la Finance. Dalloz.