Measuring Intangible Capital with Market Prices
收藏NBER2019-06-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w25960
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资源简介：
Accounting standards prohibit internally created knowledge and organizational capital from being disclosed on firm balance sheets. As a result, balance sheets exhibit downward biases that have become exacerbated by increasing levels of intangible investments. To offset these biases, researchers must
提供机构：
美国国家经济研究局
创建时间：
2019-06-01
