Narrow search
Showing 1 - 10 of 4,491
Cover Image
Materiality and Disclosure Quality of Identifiable Intangible Assets : Evidence from Germany
Nell, Tobias - 2015
This paper examines both the materiality of intangibles and the related disclosure quality under IFRS in the notes of … intangibles-to-equity (materiality) and a disclosure index of our design (disclosure quality) that measures both the volume and … presentation of information. Furthermore and contrary to the majority of prior studies on the disclosure of intangibles, our index …
Persistent link: https://www.econbiz.de/10013033636
Cover Image
Intangible capital and labor productivity growth : panel evidence for the EU from 1998 - 2005
Roth, Felix; Thum, Anna-Elisabeth - In: The review of income and wealth : journal of the … 59 (2013) 3, pp. 486-508
Persistent link: https://www.econbiz.de/10010195554
Cover Image
The relation among human capital, productivity, and market value : building up from micro evidence
Abowd, John M.; Haltiwanger, John C.; Jarmin, Ronald S.; … - In: Measuring capital in the new economy, (pp. 153-198). 2005
Persistent link: https://www.econbiz.de/10003080908
Cover Image
Stakes and stars : the effects of intellectual human capital on the level and variability of high-tech firms' market values
Darby, Michael R.; Liu, Qiao; Zucker, Lynne G. - 1999
Persistent link: https://www.econbiz.de/10001394280
Cover Image
Acquisition prices and the measurement of intangible capital
Ewens, Michael; Peters, Ryan H.; Wang, Sean - 2019
Persistent link: https://www.econbiz.de/10012055208
Cover Image
Observing unobservable : estimating the time-varying efficiency of intellectual capital
Parshakov, Petr - In: Measuring business excellence : the journal of … 21 (2017) 4, pp. 377-387
Persistent link: https://www.econbiz.de/10011808341
Cover Image
The economic impact of universities : evidence from across the globe
Valero, Anna; Van Reenen, John - In: Economics of education review 68 (2019), pp. 53-67
Persistent link: https://www.econbiz.de/10012213618
Cover Image
Capital markets and voluntary disclosures on CSR and human capital: determinants and effects
Gamerschlag, Ramin - 2011 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013446662
Cover Image
Central bank accountability and transparency : theory and some evidence
Eijffinger, Sylvester C. W.; Hoeberichts, Marco - 2000
The first part of this paper outlines the concept of democratic accountability of central banks, and compares the legal accountability of the ECB with some other central banks (Bank of Canada, Bank of Japan, Bank of England and the Federal Reserve System). In the second part, we present a theory...
Persistent link: https://www.econbiz.de/10011418852
Cover Image
Central Bank accountability and transparency : theory and some evidence
Eijffinger, Sylvester C. W.; Hoeberichts, Marco - In: International finance 5 (2002) 1, pp. 73-96
Persistent link: https://www.econbiz.de/10001692566