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
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://www.aei.org/publication/intangible-capital-and-rates-of-return (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aei:rpbook:954742

Access Statistics for this book

More books in Books from American Enterprise Institute Contact information at EDIRC.
Bibliographic data for series maintained by Dave Adams, CIO (administrative.contact@aei.org).