Search Results - subject_exact:"Intangible goods"

Intangible assets and imperfections in product and labor markets

Bartelsman, Eric J.; Dobbelaere, Sabien; Zona Mattioli, … - 2026

This paper develops a micro-founded framework linking price-cost and wage markups to intangible assets. Intangible assets, once created, are a source of firm rents. Owing to limits to enforceable ownership and the non-rival nature of knowledge, these rents can be both retained by the origin firm...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617000

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Intangible assets and imperfections in product and labor markets

Bartelsman, Eric J.; Dobbelaere, Sabien; Zona Mattioli, … - 2026

Book / Working Paper

Intangible assets and imperfections in product and labor markets

Bartelsman, Eric J.; Dobbelaere, Sabien; Zona Mattioli, … - 2026

Book / Working Paper

Intangible assets and the position of European countries in global value chains

Bontadini, Filippo; Evangelista, Rinaldo; Jaccoud, Florencia - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015613959

Firm scope and innovation : the role of intangibles

Keskin, Cagin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015593622

Working in an immaterial world : intangible assets and the supply and demand for skilled labour

O'Mahony, Mary; Robinson, Catherine; Vecchi, Michela - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015606076

Investment composition and growth : the role of intangible and tangible ICT capital in the EU and other economies

Filip, Marinela-Daniela; Peréz-González, Diego; … - 2026

This paper examines whether differences in the composition of investment help explain economic growth disparities in the EU and other advanced economies from 1996 to 2021. While overall investment levels in the EU and the US are broadly similar, the EU invests less in intangible and tangible ICT...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651211

Depreciation and net capital services : how much do intangibles contribute to economic growth?

O'Mahony, Mary; Weale, Martin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015665726

Verotuksen rajoilla : näkökulmia suomen korkeisiin rajaveroihin

Kuusi, Tero; Kotamäki, Mauri; Kirkko-Jaakkola, Mikael - 2026

We examine the effects of Finland's highest marginal income tax rates by integrating traditional analytical frameworks, recent empirical evidence, and dynamic macroeconomic mechanisms that shape income formation and the economy's growth potential. Based on our comprehensive assessment, the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015667319

Financialisation and intangible assets in emerging market economies : evidence from Brazil

Jibril, Halima; Kaltenbrunner, Annina; Kesidou, Effie - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015371079

Empowering SMEs innovation through intangible factors

Hidayat, Agus Syarip; Pok, Wee Ching - 2025

Due to constrained resources, small and medium-sized enterprises (SMEs) often have a low capacity to innovate. While research has focused chiefy on empowering SMEs' innovation through tangible factors, this paper explores the contribution of intangible factors towards innovation under frugality...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271986

Pricing the audit risk of innovation : intangibles and patents

Zhang, Daqun; Deis, Donald R.; Hsu, Hsiao-Tang - 2025

The economic literature documents that the investment rate in intangible assets, including intellectual property (IP), has far outpaced that of tangible assets for several decades. In this context, our research delves into the impact of self-created intangible assets on the auditor's risk...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338291

The intangible divide : why do so few firms invest in innovation?

Bessen, James; Wang, Xiupeng - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015339783

Intangible assets in Finnish business

Pajarinen, Mika - 2025

This working paper investigates intangible investments in Finnish firms from 2014 to 2019, utilizing comprehensive, register-based data from Statistics Finland. We analyze seven categories of internal intangible investments and observe that these investments are highly concentrated, with the top...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417957

Technology extension services, intangible capital, and SME productivity before and during the COVID-19 pandemic

Fukugawa, Nobuya - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015421148

Short and medium-term effects of intangible capital on firm growth firm level evidence from Austrian microdata

Friesenbichler, Klaus S.; Kügler, Agnes - 2025

We study the short- and medium-term extensive and intensive margins of intangible investments in firm growth processes. The intensive and extensive margins of investment are both highly skewed and differ across sectors. Less productive firms are less likely to invest in intangibles, while...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015466106

Out-of-equilibrium and intangible assets

Antonelli, Cristiano; Orsatti, Gianluca; Pialli, Guido - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448654

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Out of equilibrium and intangible assets

Antonelli, Cristiano; Orsatti, Gianluca; Pialli, Guido - 2023

Book / Working Paper

Out of Equilibrium and Intangible Assets

Antonelli, Cristiano; Orsatti, Gianluca; Pialli, Guido - 2023

Book / Working Paper

Stakeholder orientation and investment efficiency : disentangling the effect on intangible and tangible investments

Bouslah, Kais; Liñares-Zegarra, Jose M.; Marhfor, Ahmed - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015451656

Trust, intangible assets and productivity

Cette, Gilbert; Lopez, Jimmy; Mairesse, Jacques; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015425149

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Trust, Intangible Assets, and Productivity

Cette, Gilbert; Lopez, Jimmy; Mairesse, Jacques; … - 2024

Book / Working Paper

Investment in intangible assets and economic complexity

Uribe, Jorge - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015564333

The rise of intangible capital and the macroeconomic implications

Chiavari, Andrea; Goraya, Sampreet Singh - 2025 - This Version: February 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015550652

Intangible assets and productivity at the firm level : R&D versus non-R&D intangibles

Roth, Felix; Rammer, Christian - 2025

Intangible assets have increasingly been identified as a main source of productivity gains. Since the pioneering work by Corrado, Hulten, and Sichel (2005), empirical research has largely focused on macro and industry-level studies, while firm-level studies have often been confined to a limited...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553318

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Intangible assets and productivity at the firm level : R&D versus non-R&D intangibles

Roth, Felix; Rammer, Christian - 2025

Book / Working Paper

EU competitiveness: the critical role of intangible assets in labour productivity growth

Roth, Felix; Mitra, Alessio - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015580577

Intangible capital and agglomeration economies

Leknes, Stefan; Rattsø, Jørn; Stokke, Hildegunn Ekroll - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015633719

The effect of intangible asset classification on professional financial statement users' assessments

Anderson, Spencer B.; Mendoza, Kim I.; Mongold, Cassie - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015397780

Intangibles from intangible capital work : their valuation and technological change

Piekkola, Hannu; Bloch, Carter; Rybalka, Marina; Redek, … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399565

Taxation and the global allocation of intangibles

LaBelle, Jesse; Martin, Fernando M.; Santacreu, Ana Maria - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015560564

The role of public intangibles on externalities of social infrastructure in Japan : empirical studies using the Japanese regional KLEMS type database

Ishikawa, Takayuki; Iwasaki, Yuya; Kawasaki, Kazuyasu; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015055804

Tax havens and cross-border licensing with transfer pricing regulation

Choi, Jay Pil; Ishikawa, Jota; Okoshi, Hirofumi - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056369

Do reported intangible assets create a better information environment?

Nittikorn Suwansin; Likitwongkajon, Napaporn; Pinprapa … - 2024

Purpose: This study investigates whether the identifiable intangible assets (IIA), goodwill (GW), and research and development expense (R&D) reported in the financial statements and annual reports of firms on the Stock Exchange of Thailand (SET) can improve the information environment, as...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056573

Metaverse application, flow experience, and Gen-Zers' participation intention of intangible cultural heritage communication

Cao, Yuhua; Qu, Xiaoli; Chen, Xiangfen - 2024

With outstanding advantages in virtuality, immersion, connectivity, and openness, the application of the metaverse in the development of intangible cultural heritage has demonstrated great potential to enhance Gen-Zers' participation intention, but the effect and its mechanism remain unclear....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015063147

Intangible and tangible investments and future earnings volatility

Elkemali, Taoufik - 2024

This study delves into the impact of intangible and tangible investments on future earnings volatility within the European financial market context. Drawing from International Accounting Standards (IAS) 16 and 38, we examine the intricate relationship between fixed assets, expenses, and the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014636079

The impact of intangible capital on productivity and wages : firm level evidence from Peru

Castillo, Rafael; Crespi, Gustavo - 2024

In the past decades, intangibles assets have become an important source of productivity and economic growth in developed countries. Despite the transforming properties of intangibles across economies and the large and dynamic literature on the impact of intangible investments on productivity...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014636573

Pay incentives, intangibles, and gender wage inequality

Perugini, Cristiano; Pompei, Fabrizio - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014554224

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Pay Incentives, Intangibles, and Gender Wage Inequality

Perugini, Cristiano; Pompei, Fabrizio - 2022

Book / Working Paper

The impact of the 2017 tax cuts and jobs act on U.S. multinationals' intangible assets

Santacreu, Ana Maria; Stewart, Ashley - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015069825

Intangible assets and firm performance : the relative effects of recognized and unrecognized assets

Bagna, Emanuel; Cotta Ramusino, Enrico; Denicolai, Stefano - 2024

The term intangible assets embraces a wide array of assets, resources and capabilities that contribute to the productive potential of firms, but which do not have physical substance. Most empirical studies simply use an aggregate measure of intangibles derived from data collated from firms'...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015072095

Intangible capital in France and Germany : is there a measurement issue?

Nonnis, Alberto; Roth, Felix; Bounfour, Ahmed - 2024 - This version: 08 11 2024

In this article, we highlight important differences in capital investment and capital stock in intangible assets between France and Germany, which we attribute to potential measurement issues between the two countries. Using data from the latest EUKLEMS/INTANProd release for the period between...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015099065

Intangibles in light of industry-level CompNet dataset

Aleksi, Pikka - 2024

This paper studies the productivity effects of intangible assets using 9th vintage of the CompNet dataset. Descriptive work shows that there is dispersion in usage of intangibles; some firms invest heavily into intangible assets and many firms do not invest at all. In addition, preliminary...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015099081

Competition enforcement and accounting for intangible capital

Kepler, John D.; McClure, Charles; Stewart, Christopher R. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015101017

Corporate investment trends in Germany : the role of financialization, intangibles and M&A

Giovanazzi, Carmen; Victor, Vincent; Putscher, Dorothee - 2024

We examine the dynamics of corporate investment in Germany during the 2000s, a period marked by stagnant macroeconomic investment spending. Employing a mixed-methods approach, we explore investment trends across national accounts data, firm-level financials, and responses from financial...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015078459

Standalone valuation method for software-as-a-service operational knowledge derived from human intellectual capital qualitative changes

Sakuma, Suguru; Furutani, Tomoyuki - 2024

This study focuses on digital operational knowledge belonging to natural persons and proposes a greenfield approach to differentiate the value of intangibles from that of human intellectual capital. Our research approach involves two assessments. Assessment 1 evaluates intangible assets using...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014527020

Mark-ups in the digital era

Calligaris, Sara; Criscuolo, Chiara; Marcolin, Luca - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014529572

Investment-cash flow sensitivity : evidence from investment in identifiable intangible and tangible assets activities

Adu-Ameyaw, Emmanuel; Danso, Albert; Uddin, Moshfique; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014532653

Intangible capital and financial leverage in SMEs

Norkio, Antti - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014467127

Accounting as a means to legitimacy : the case of internally generated intangibles

Lundh, Simon; Seger, Karin; Frostenson, Magnus; Helin, Sven - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014512540

Warum Dienstleistungen keine immateriellen Güter sind : kritische Anmerkungen zu einer zweifelhaften Wesensbestimmung

Richter, Magnus - 2024

In der Betriebswirtschaftslehre werden Dienstleistungen gemeinhin als immaterielle Güter definiert. Der Beitrag verdeutlicht, dass es sich hierbei um ein grundlegendes, ontologisches Missverständnis handelt, bei dem Prozesse mittels Objektmerkmalen beschrieben werden. Der Trugschluss, bei...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015135339