Intangible Assets: Computers and Organizational Capital
نویسندگان
چکیده
منابع مشابه
Intangible Assets: Computers and Organizational Capital
In developed economies, production requires not only such traditional factors as capital and labor but also skills, organizational structures and processes, culture, and other factors collectively referred to as " intangible assets. " Detailed investigation of some of these types of assets has found that they are often large in magnitude and have important productivity benefits. For example, Da...
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Tangible assets, many of which can be easily collateralized, support debt. Accordingly, the amount of tangible assets is well-established as a principal driver of leverage. As investing is shifting more and more from tangible to intangible assets, it becomes crucial to understand to what extent intangible assets support debt. Analyzing this question empirically has been largely unfeasible due t...
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In a recent paper Laitner & Stolyarov (2003) assert that measured Tobin’s q has usually been well above 1, and use this to back up their conclusion that there are significant quantities of unrecorded intangible assets. This key feature of q turns out however to be entirely due to errors and omissions in the authors’ calculations. The corrected q series turns out to be usually well below unity.
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ژورنال
عنوان ژورنال: Brookings Papers on Economic Activity
سال: 2002
ISSN: 1533-4465
DOI: 10.1353/eca.2002.0003