Introduction -- Intangibles and value creation at the industrial level: Delineating their complementarities -- Intangible Assets and Investments at the Sector Level – Empirical Evidence for Germany -- Does the Stock Market Evaluate Intangible Assets? An Empirical Analysis Using Data of listed Firms in Japan -- Financial Constraints on Intangible Investments: Evidence from Japanese Firms -- Has the Management Quality in Korean Firms Caught up with That in Japanese Firms? An Empirical Study Using Interview Surveys -- How does the market value management practices of Japanese firms? Using management practice survey data -- Intangible Assets and the Theory of the Firm -- Resource Reallocation and Innovation: Converting Enterprise Risks into Opportunities -- Innovation in Information Systems and Valuation of Intangibles.  .