A Simple Approach to Valuing Intangibles and Rents
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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. Our estimated parameter-values for capitalizing expenditures creating intangible-assets are
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美国国家经济研究局创建时间：
2023-01-01
