Intangible Assets - the Fourth Production Factor

被引：0

作者：

Uzik, Martin ^{[1
]}

Firnges, Jan-Peter ^{[2
]}

机构：

[1] Berlin Sch Econ Law, Berlin, Germany

[2] Berlin Inst Finance Innovat & Digitalizat, Berlin, Germany

来源：

MANAGEMENT 2016: INTERNATIONAL BUSINESS AND MANAGEMENT, DOMESTIC PARTICULARITIES AND EMERGING MARKETS IN THE LIGHT OF RESEARCH | 2016年

关键词：

Intangible Assets; Digitalization; Innovation; Valuation; VALUE-RELEVANCE; CAPITALIZATION;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The increasing importance of the tertiary sector, the [introduction and] establishment of new technologies supported by the shift of the production focus of the classical factors of production to a new "fourth factor of production" (Stewart, TA (1998) and Edvinsson, L. / Malone, MS (1997), p. 23), recently challenged equally the scientific world as well as the industry. It is about the "incognisable", it is about the intangible assets of a company. (Hamel, G. / Prahalad, C. K. (1995), p. 57) This paper deals with the influence of intangible assets on the company's value. We examined selected CDAX companies within the period from 12/31/2001 and 06/13/2016. As a proxy for intangible assets, R & D expenditures have been used

引用

页码：325 / 330

页数：6

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