Narrow search
Showing 1 - 10 of 1,251
Cover Image
Advertising, intangible assets, and unpriced entertainment
Nakamura, Leonard I. - Federal Reserve Bank of Philadelphia - 2005
This paper addresses two aspects of advertising: its role in supporting entertainment and news, and its role as an investment. The author argues that in both roles advertising’s contribution to output is being undermeasured in the national income accounts. In some cases one unit of nominal...
Persistent link: https://www.econbiz.de/10005387472
Cover Image
A new approach to the valuation of intangible capital
Cummins, Jason G. - Federal Reserve Board (Board of Governors of the … - 2004
Intangible capital is not a distinct factor of production as is physical capital or labor. Rather it is the "glue" that creates value from other factor inputs. This perspective naturally suggests an empirical model in which intangible capital is defined in terms of adjustment costs. My estimates...
Persistent link: https://www.econbiz.de/10005394021
Cover Image
Accruals and Aggregate Stock Market Returns
Hirshleifer, David; Hou, Kewei; Teoh, Siew Hong - Volkswirtschaftliche Fakultät, … - 2007
Past research has shown that the level of operating accruals is a negative cross-sectional predictor of stock returns. This paper examines whether the accrual anomaly extends to the aggregate stock market. In contrast with cross-sectional findings, there is no indication that aggregate operating...
Persistent link: https://www.econbiz.de/10005836004
Cover Image
Unhealthy Accumulation: The Globalization of Health Care Privatization
Keaney, Michael - In: Review of Social Economy 60 (2002) 3, pp. 331-357
Health care reform in the industrialized countries, enacted during the last two decades, is entering a new phase of consolidation and further development, now extending to the less developed countries. This marks a significant element of the more general phenomenon commonly referred to as...
Persistent link: https://www.econbiz.de/10009200448
Cover Image
Accounting education in Britain during the early modern period
Edwards, John Richard - In: Accounting History Review 21 (2011) 1, pp. 37-67
accountants, bookkeepers and others seeking a knowledge of accounting techniques. Also, the gendered male orientation of teaching … institutions and instructional texts in accounting is shown not to have entirely excluded women from acquiring knowledge of the … accounting craft. …
Persistent link: https://www.econbiz.de/10009200800
Cover Image
Professions and patriarchy revisited. Accountancy in England and Wales, 1887-1914
Walker, Stephen - In: Accounting History Review 21 (2011) 2, pp. 185-225
New evidence is presented about the campaign to secure the admission of women to the accountancy profession in England and Wales during the late nineteenth and early twentieth century. This evidence, which permits a more gender-encompassing approach, is analysed by reference to Witz's (1992)...
Persistent link: https://www.econbiz.de/10009200807
Cover Image
Problems of milk quota management in accounting system their effect on property status of enterprises
Kiss, Arpad - In: Acta Agronomica Ovariensis (2009) 1
According to both international and Hungarian accounting standards milk quota shall be capitalised among the assets of … solution to avoid the recognition of requested and purchased quotas on different values in the accounting system. Considering …
Persistent link: https://www.econbiz.de/10009201420
Cover Image
The Definition of Goodwill - a Chronological Overview
RATIU, Raluca Valeria; TUDOR, Adriana TIRON - In: Romanian Statistical Review Supplement 60 (2012) 4, pp. 54-59
journals and books or offered by international accounting boards. We approach the definition from an accounting and a legal …
Persistent link: https://www.econbiz.de/10010598328
Cover Image
The competency-based approach for accounting education in Romania
Andone, Ion - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 54 (2007) November, pp. 15-21
irreversible and highly interest processes for the accounting profession, and the reform of the Romanian Accounting Regulation was … Accounting Standards. Our intention is to stimulate and create awareness among stakeholder groups in Romania on the competence …-based approach to professional accounting education. In this paper, we presents a competency-based approach for accounting education …
Persistent link: https://www.econbiz.de/10005417625
Cover Image
A neural network model for sales analysis
Aparaschivei, Florin - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 54 (2007) November, pp. 36-41
Neural networks are a computing paradigm developed from the field of artificial intelligence and brain modelling, which lately is becoming very popular in business. Many researchers are seeing neural networks systems as solutions to business problems like modelling and forecasting. The purpose...
Persistent link: https://www.econbiz.de/10005417626