LAUSR

Abstract The debate surrounding the value of disclosed and non-disclosed information as a competitive element has stalled; it has not been possible to make a universal, precise claim as to their potential to generate competitive advantages. This empirical inconsistency can be explained in part by the heterogeneity of information assets, which can give rise to different information dimensions, each offering different potential for generating results depending on the degree to which they meet the conditions of complementarity and co-specialization with other resources. This article helps to move forward on this issue by presenting a theoretical construct of the concept “information assets" and subsequently testing it using an exploratory factor analysis with five dimensions, categorized according to the nature of the information and its recipient.