The OECDs Base Erosion and Profit Shifting project has focused on income attributed to intangibles with an objective of …

.1 percent, respectively. Even though the measurement methods of intangibles must be further developed, it could be argued that …) working papers on spending on intangible assets in the US and the UK. Based on their measurement methods the total spending on … intangibles in Sweden in 2004 was 277 billion SEK or 10.6 percent of total GDP. Based on total spending it can be estimated that …

investment accounted for almost 30 percent of labor productivity growth in manufacturing. Thus, investments in intangibles that …

productivity boom. The results show that investment in intangibles was approximately 246 bn SEK in 2004 or 9 percent of GDP …-2004. Thus, investment in intangibles was an important source to the Swedish productivity boom in 1995-2004. …

This paper aims to analyse the Basque Country companies' view about the financial valuation of intangibles relevance … results show that the companies that are interested in the financial valuation of the intangibles, specially for internal … interested in the valuation of their intangibles for external reasons need to provide information to stakeholders about their …

assets and intangibles. The very same reasons that explain the vast potential of intangible assets also constitute the main … reasons for inadequate applicability of conventional measurement and valuation approaches. As a consequence, it is believed … that accounting information fails to capture and reflect a company’s value creation attributable to intangibles. And when …

-Output Intangibles database, this paper finds a positive relationship between a country's intangible inputs and its productivity … development of intangible inputs by investing in public intangibles, such as the quantity and quality of a highly-skilled labour … force and well-functioning formal and informal institutions that could lead to the further growth of intangibles …