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Ross, Alan - 2016

Persistent link: https://www.econbiz.de/10013000374

Macroeconomic Policy, Product Market Competition, and Growth : The Intangible Investment Channel

Ahn, JeaBin - 2020

While there is growing evidence of persistent or even permanent output losses from financial crises, the causes remain unclear. One candidate is intangible capital - a rising driver of economic growth that, being non-pledgeable as collateral, is vulnerable to financial frictions. By sheltering...

Persistent link: https://www.econbiz.de/10012840222

Intellectual Property Rights, Input Markets, and the Value of Intangible Assets

Merges, Robert P. - 2019

input markets. This paper provides a simple theory about the relationship between stronger IPRs and contract … a larger firm. Asset ownership can then be allocated per standard GHM theory to provide proper incentives to make … value of underlying assets, and hence ultimately to firm specialization and even industry structure. The theory of this …

Persistent link: https://www.econbiz.de/10012893689

Profit Shifting and Certainty on Allocation of Intangibles

Musselli, Andrea - 2019

The study analyses the difference in profitability between Multinational affiliates and domestic firms regarding the financial sector and some European Countries, in the period 2003 -2011. Tax Heaven Countries are excluded.We segmented two different periods: the first period (2003-2007) is about...

Persistent link: https://www.econbiz.de/10012898828

Tax Neutrality and Intangible Capital

Fullerton, Don - 2010

Many studies measure capital stocks and effective tax rates for different industries, but they consider only tangible assets such as equipment, structures, inventories, and land. Some of these studies also have estimated that the welfare cost of tax differences among these assets under prior law...

Persistent link: https://www.econbiz.de/10012760243

Measuring Intangible Capital with Market Prices

Ewens, Michael - 2019

Existing standards prohibit disclosures of internally created intangible capital to firm balance sheets, resulting in a downward bias of reported assets. To characterize off-balance sheet intangible assets, we use transaction prices to estimate this missing intangible capital. On average, our...

Persistent link: https://www.econbiz.de/10012868198

Measuring Intangible Capital with Market Prices

Ewens, Michael - 2020

Current standards prohibit the capitalization of internally created intangibles, resulting in a downward bias of reported assets. We estimate a capitalization model using market prices of intangibles to estimate the parameters of the capital accumulation process. Two settings provide intangible...

Persistent link: https://www.econbiz.de/10012850862

Knowledge Spillovers, ICT and Productivity Growth

Corrado, Carol A. - 2014

This paper looks at the channels through which intangible assets affect productivity. The econometric analysis exploits a new dataset on intangible investment (INTAN-Invest) in conjunction with EUKLEMS productivity estimates for 10 EU member states from 1998 to 2007. We find that (a) the...

Persistent link: https://www.econbiz.de/10013051449

Portfolio Forming Decisions : The Role of Intangibles

Zavertiaeva, Marina - 2015

The purpose of this study is to present a tool to categorize companies as potentially profitable on the basis of an analysis of their intangibles. The paper distinguishes two crucial attributes for picking shares: intangibles and the capitalization of intangible-based growth potential in market...

Persistent link: https://www.econbiz.de/10013024651

Does the Classification of Intangibles Matter? An Equivalence Testing

Abeysekera, Indra - 2016

Many studies confirm that intangibles have future economic benefits included in them. This study examined whether analysts consider intangibles to be similar in economic value, regardless of the accounting treatment assigned to them. It conducted four experiments by providing 26 analysts with...

Persistent link: https://www.econbiz.de/10012994496