An Approach to the Measurement of Intangible Assets in dot com

Abstract

A Sample Of 40 Firms That Operate On The Internet Is Studied To ExploreWays Of Identifying And Measuring Intangible Assets In This AreaOf Business. The Firms Meet Three Conditions: Operate On The Internet,Have Available Accounting Information, And Are Quoted On The StockExchange. Data Was Obtained For Four Web Metrics Indicators, 30 RatiosThat Combine Accounting And Web Traffic Information, And A MeasureOf Efficiency Based On Data Envelopment Analysis. Modelling ReliedOn Multivariate Statistical Approaches. Two Intangible Assets WereIdentified: One Was Related To Internal Structure And Was AssociatedWith Managerial Efficiency In Achieving An Impact In The Internet;And Another One Was Associated With External Image And Customer Loyalty.