Intangible Capital and Rates of Return

Kenneth-W-Clarkson Kenneth-W-Clarkson

in Books from American Enterprise Institute

Abstract: “Intangible Capital and Rates of Return†by Kenneth W. Clarkson investigates the accounting-based biases that arise in computing rate-of-return measurements for firms with extensive promotional, research, development, and other intangible capital expenditures.

Keywords: capital; AEI Press; accounting; AEI Archive (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 1977
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Persistent link: https://EconPapers.repec.org/RePEc:aei:rpbook:954742

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