We decompose the gap between a firms market and book values into capitalized-intangible-assets and a residual, consisting of value of capacity-adjustment-costs, economic-rents and potential mispricing
In this paper, I argue that intangible capital is not a distinct input to production like physical capital or labor but rather it is the glue that creates value from other inputs. This perspective nat
This dataset provides firm-level panel data used to examine the impact of identifiable intangible assets (IIA) on firm value and financial performance across Asian markets. The dataset comprises 4,836
