

Author: Royal Carol O'Donnell Loretta
Publisher: Emerald Group Publishing Ltd
ISSN: 1469-1930
Source: Journal of Intellectual Capital, Vol.9, Iss.3, 2008-07, pp. : 367-379
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Abstract
Purpose - The purpose of this paper is to respond to the increasing pressure on financial markets to more systematically value the intangible assets in listed firms. Design/methodology/approach - Using qualitative research techniques on the trading floor of Merrill Lynch Investment Bank in Sydney and Hong Kong, four tools for human capital analysis have been developed by the authors. Findings - These tools provide mechanisms for securities analysts to more systematically analyse the intangible aspects of publicly listed firms on global stock exchanges. Research limitations/implications - Given the complex regulatory requirements on securities analysts in many developed economies, these tools are predicated on analysts using publicly available information. Originality/value - Specifically, the tools use a systems approach and can assist securities analysts to be more systematic in their analysis of management quality of publicly listed companies, as it is manifested in a firm's management systems.
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