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Fundamental Patent Reform and the Private Returns to R&D - The Case of Indian Pharmaceuticals

Chatterjee, Chirantan - 2007

estimates of K/As, our primary independent variable, conform to previous results from studies on market value of innovation in …

Persistent link: https://www.econbiz.de/10009441232

Knowledge Capital, Intangible Assets, and Leverage: Evidence from U.S. Agricultural Biotechnology Firms

Sporleder, Thomas; Moss, Leeann E. - 2004

particular, are a set of both assets in place and growth opportunities. This has important implications for managerial decision …-making. Knowledge capital motivates exploitation of growth options, which affects firm cash flow. In turn, the level and volatility of … related to growth and nondebt tax shields. Asset tangibility, size, profitability, and uniqueness are positively related to …

Persistent link: https://www.econbiz.de/10009445096

Capitalized intangibles and financial analysts

Matolcsy, Zoltan; Wyatt, Anne - 2006

We examine whether firms that capitalize a higher proportion of their underlying intangible assets have higher analyst following, lower dispersion of analysts’ earnings forecasts and more accurate earnings forecasts relative to firms that capitalize a lower proportion. Under Australian...

Persistent link: https://www.econbiz.de/10009448234

Intellectual capital : current issues and policy implications

Brennan, Niamh; Connell, Brenda - 2000

Substantial differences between company book values and market values indicate the presence of assets not recognised and measured in company balance sheets. Intellectual capital assets account for a substantial proportion of this discrepancy. At present, companies are not required to report on...

Persistent link: https://www.econbiz.de/10009475655

Modelling stock market performance of firms as a function of the quality and quantity of intellectual property owned

Chauhan, Lokendra Pratap Singh - 2007

technological innovation influence the performance of firms andtheir revenues. Here I analyze a firm's stock market performance as a …

Persistent link: https://www.econbiz.de/10009475991

Corporate Social Capital and Firm Performance in the Global Information Technology Services Sector

Lock Lee, Laurence - 2008

investment (ROI). A third phenomenon is the rapid growth in marketplace alliances and joint ventures, the number of which has …

Persistent link: https://www.econbiz.de/10009480077

Accounting recognition of intangible assets: Theory and evidence on economic determinants

Wyatt, Anne - 2005

This paper examines the extent to which management makes accounting choices to record intangible assets based on their insights into the underlying economics of their firm. It exploits a setting in which management has accounting discretion to record a wide range of intangible assets. The...

Persistent link: https://www.econbiz.de/10009448657

TRIPS and the pharmaceutical industry: Prescription for profit?

Moerman, L. C.; van der Laan, S. L. - 2006

The impact of global patent regulation in the form of the WTO’s TRIPS Agreement has far reaching effects for the research based pharmaceutical industry and global public health This paper explores the role of accounting in reinforcing the primacy of capital interests over global public...

Persistent link: https://www.econbiz.de/10009457601

The attributes of information as an asset

Stenson, Joan - 2006

Attempts to identify information as an asset has led to an increasedawareness of the role of information in enhancing organisationalperformance. Central to this role is the identification of attributes ofinformation assets which include quality, utility, productivity,effectiveness and financial...

Persistent link: https://www.econbiz.de/10009461293

The determinants of brand equity : the case of Greek quoted firms

Kapareliotis, Ilias; Panopoulos, Anastassios - 2010

Purpose – The purpose of this paper is to determine the variables of brand equity measurement forGreek companies quoted in the Greek exchange stock market.Design/methodology/approach – The measurement of brand equity has been a hot issue both formarketing and financial practitioners....

Persistent link: https://www.econbiz.de/10009463218