It has been suggested that the Internet can be used to leverage a firm’s strategic assets. However, empirical research on complementarity is still rare and frequently inconclusive, especially in the context of small and medium-sized enterprises. We propose a theoretical framework with the independent variables business resources, dynamic capabilities and IT assets. Survey data of 146 small firm...

With the development of economy, accumulation of intangible assets has gradually become an approach of maintaining competitive advantage and gaining profits. The conventional method has cost approach, income approach and market approach. Thereinto, the income approach is widely used in the assessment of intangible assets. But we often get combined value of intangible assets if we adopt income a...