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We investigate the relation between corporate performance and overall economic growth in the United States. In particular, we focus on the impact of the U.S. corporate tax regime on this relation. Exploiting time-series variation and a tax shock, we document that the relatively higher corporate...
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This paper aims to prepare intellectual capital component by satisfactory design. Satisfaction of employees, customers and residual benefit are the main core of present measurements. The correct position of these items in the financial statements are proposed by correcting entries, then the...
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The New Public Management allows us to reflect upon whether intellectual capital helps public sector organizations meet their performance benchmarks. Sustainable economic performance gains importance from the public sector’s service ideal. Although there have been empirical endeavors using...
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’ substantial investment in intangible assets such as R&D, design, and advertising. These investments are not classified as … investment in the National Accounts, however, in which only tangible assets are defined as investment. This paper provides … estimates of investment in intangible assets and uses the growth accounting framework to analyze the Swedish productivity boom …
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Intangible investment is an indispensable factor in the projected socio-ecological transition towards a new European … developed in preceding FP7 projects, in particular COINVEST. This allows for an understanding of intangible investment as … investment in intangible assets that provide firm-specific flows of knowledge services. These involve both formal and tacit …
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