we extend the standard growth accounting model treating a broad range of firm expenditures for intangibles as investments … that create future value. Our main results are the following: Capitalizing intangibles increases labor productivity growth …

was presumed to be essentially bricks and mortar or other tangibles. There were some intangibles, generally involving … in this third millennium, an era which I have dubbed that of the 'four I's' – the internet, intangibles, intellectual …

explore the impact of intangibles and exogenous shocks on corporate attractiveness for investors measured by Market Value … affected by intangibles. Our empirical research is conducted on more than 900 companies from Europe and US during the period of …

In the era of the knowledge economy intangibles are recognized by investors as pivotal value drivers. Previous research … of portfolio forming methods based on intangibles is limited by taking into account only the quantity of intangibles. We … of intangibles. To test whether these abilities are results of skill we implement a bootstrap procedure. It shows that …

After the adoption of AASB 138 in 2005, it is argued that information on intangibles is less visible in Australian … companies' financial reports. In view of this limitation, this study examines the nature, extent and intensity of intangibles … indicates the strength of intangibles information presented by firms. We analyse the narrative sections in annual reports and …