INTANGIBLE ASSETS OF THE TERRITORY: STRUCTURE AND INTERDEPENDENCE
نویسندگان
چکیده
منابع مشابه
Intangible assets and capital structure
Tangible assets, many of which can be easily collateralized, support debt. Accordingly, the amount of tangible assets is well-established as a principal driver of leverage. As investing is shifting more and more from tangible to intangible assets, it becomes crucial to understand to what extent intangible assets support debt. Analyzing this question empirically has been largely unfeasible due t...
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In a recent paper Laitner & Stolyarov (2003) assert that measured Tobin’s q has usually been well above 1, and use this to back up their conclusion that there are significant quantities of unrecorded intangible assets. This key feature of q turns out however to be entirely due to errors and omissions in the authors’ calculations. The corrected q series turns out to be usually well below unity.
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The measurement and valuation of intangible assets are a matter of considerable interest to managers, investors, and accounting-standard setters. Important decisions concerning intangibles are hampered by the lack of systematic and comparable measures for these increasingly important assets. In this study, we provide an approach to estimating the value of intangible assets that are not recorded...
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ژورنال
عنوان ژورنال: Vestnik Altajskoj akademii èkonomiki i prava
سال: 2022
ISSN: ['1818-4057', '2226-3977']
DOI: https://doi.org/10.17513/vaael.2453