Work

Recognizing Noncompete Agreements as Intangible Assets: A Proposal for Capitalizing a Proxy for Human Capital

Year: 2026

Type: article

Source: Accounting Horizons

DOI: 10.2308/horizons-2025-054

Authors: Nafiz Fahad, Laura Mehnaz, Tom Scott

Institutions: Massey University, University of Auckland

Language: English

Topic: Intellectual Capital and Performance Analysis

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: closed

OpenAlex ID: W7148813269

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