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Fair-Value-Ermittlung patentierter Technologien im Rahmen der Rechnungslegung nach IFRS : eine Befragung unter den deutschen Wirtschaftsprüfern
Frey, Hannes; Herberger, Tim; Oehler, Andreas - In: IRZ : Zeitschrift für internationale Rechnungslegung 6 (2011) 3, pp. 141-147
Persistent link: https://www.econbiz.de/10008933647
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Econometric evidence on the depreciation of innovations
De Rassenfosse, Gaétan; Jaffe, Adam B. - In: European economic review : EER 101 (2018), pp. 625-642
Persistent link: https://www.econbiz.de/10011975457
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Valuation of Intangible Assets : Estimating Late-Stage Development Cost of Pharmaceutical R&D
Favato, Giampiero; Mills, Roger - 2014
Policy makers need reliable estimates of direct costs of pharmaceutical R&D, in order to contain health-care costs and at the same time maintain a supportive environment for investment in research. This paper evaluates the application of parametric estimating methods to the late stage clinical...
Persistent link: https://www.econbiz.de/10014224317
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Patente : die neue Währung des Wissens
Mohr, Walter - In: Lehre und Forschung : zur Neuordnung der Universitäten …, (pp. 259-266). 2008
Persistent link: https://www.econbiz.de/10003790220
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Fair Value Measurement of Patented Technologies a Survey of German Certified Accountants
Frey, Hannes - 2012
increase during the next few years. The most widely-used valuation approach for the fair value measurement of patented …
Persistent link: https://www.econbiz.de/10013104914
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Bilanzierung von Patenten nach IFRS
Göschl, Claudia; Riener-Micheler, Elisabeth - In: Bilanzierung von Patenten im internationalen Vergleich …, (pp. 63-68). 2010
Persistent link: https://www.econbiz.de/10008736539
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On the profitability of innovative assets
Czarnitzki, Dirk; Kraft, Kornelius - In: Applied economics 42 (2010) 13/15, pp. 1941-1953
Persistent link: https://www.econbiz.de/10008737879
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Die Bewertung von Patentrechten : eine theoretische und empirische Analyse aus Unternehmenssicht
Reitzig, Markus - 2002 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001689654
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On the profitability of innovative assets
Czarnitzki, Dirk (contributor); Kraft, Kornelius (contributor) - 2004 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10002040129
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On the Profitability of Innovative Assets
Czarnitzki, Dirk; Kraft, Kornelius - 2007
on the effects of the patent stock on profitability. The database is a representative sample of German manufacturing … patent stock has a strong and robust effect on profitability …
Persistent link: https://www.econbiz.de/10014223484