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We use a large micro-dataset to assess the importance of intangible capital - organisation, R&D and ICT capital - for the economic performance of establishments and regions in Germany. In 2003 self-produced intangible capital accounted for more than one fifth of the total capital stock of...
Persistent link: https://www.econbiz.de/10009426700
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statistics show that intangible investment has increased over time. The intensive and extensive margins of firms' investments are …
Persistent link: https://www.econbiz.de/10014284044
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some important complementary effects between capital investment and intangible resources in the explanation of productivity …
Persistent link: https://www.econbiz.de/10012724947
Accounting research productivity has acquired mythic characteristics. What constitutes productivity in accounting research, in particular financial accounting research, has for decades not been measured by the amount of work that is required to generate publishable research, but by the quantity...
Persistent link: https://www.econbiz.de/10013006386
Numerous studies have been conducted over the last 40 years concerning accounting faculty research productivity that have developed benchmarks for which accounting department administrators can evaluate the research productivity of accounting faculty. Such benchmarks not only use quantity of...
Persistent link: https://www.econbiz.de/10012936862
This paper uses a new cross-country cross-industry dataset on investment in tangible and intangible assets for 18 … European countries and the US. We set out a framework for measuring intangible investment and capital stocks and their effect … on output, inputs and total factor productivity. The analysis provides evidence on the diffusion of intangible investment …
Persistent link: https://www.econbiz.de/10011587816
investment using panel data techniques. Among other results, we confirm the high importance of tangible and intangible ICT … ICT investment, tackling the barriers to ICT adoption and broad-based digitalisation are critical for the EU in order to …
Persistent link: https://www.econbiz.de/10012232879
This paper discusses new results using the EU KLEMS 2019 Release focussing on the role of ICT and intangibles assets employing a growth accounting framework and an econometric analysis. The EU KLEMS 2019 data covers most EU Member States, the US and Japan, forty detailed industries according to...
Persistent link: https://www.econbiz.de/10012154247