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Factors that affect the successful commercialization of intellectual capital

Brown, Christopher J. - 2002

This research has investigated factors that affect the successful commercialization of intellectual capital. The concept of social constructs of meaning for the interview participants provides the fundamental perspective of this research. The research was undertaken on the basis of a...

Persistent link: https://www.econbiz.de/10009434857

Accounting for performance variation: how important are intagible resources?

School of Management

Purpose The purpose of this paper is to explore the degree to which intangible resources explain performance variation among firms.

Persistent link: https://www.econbiz.de/10009434957

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

Chatterjee, Chirantan - 2007

How do private returns to inventive activity change when IPR regimes are substantially strengthened? Our paper investigates this question by looking at the impact of patent reforms in India on India-based pharmaceutical companies. In a fundamental policy shift, India agreed to introduce product...

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

Agricultural biotechnology firms are high technology companies. Firms in general, and high technology firms in 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...

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

Capitalized intangibles and financial analysts

Matolcsy, Zoltan; Wyatt, Anne - 2006

association between capitalization and lower earnings forecast dispersion. We conclude that there are benefits for analysts, for … following, lower dispersion of analysts’ earnings forecasts and more accurate earnings forecasts relative to firms that … become increasingly ‘routine’ since the late 1980s. It is predicted that this experience leads Australian analysts to expect …

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

This thesis attempts to analyze a part of the big and complex process of how intellectualproperty ownership and technological innovation influence the performance of firms andtheir revenues. Here I analyze a firm's stock market performance as a function of thequantity and quality of intellectual...

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

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

Lock Lee, Laurence - 2008

The confluence of a number of marketplace phenomena has provided the impetus for the selection and conduct of this research. The first is the so called value relevance of intangibles in determining share market performance of publicly listed companies. The growing gap between market and book...

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

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