Old and New Asset Boundaries: A Review Article on Measuring Capital in the New Economy
In modern economies, technical change is rapid and competitive edges of companies are closely related to 'intangible' capital. While some intangibles are covered by established capital measures in the national accounts, many are outside the measurement boundary. The NBER volume at hand brings together the most up-to-date empricial and conceptual work that aims at measuring intangibles comprehensively. The different articles show that there is neither a single definition nor a single method to measure intangibles. This is not surprising given the very nature of these assets. The many challenges for measurement also mean that more work needs to be done before considering a broad set of intangibles assets for recognition in the national accounts. This reduces in no way the value of current and future research on the issue and the NBER volume constitutes an excellent reference for analysts and national accountants.
Volume (Year): 15 (2007)
Issue (Month): (Fall)
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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Nicholas Oulton, 2005.
"Ex post versus ex ante measures of the user cost of capital,"
LSE Research Online Documents on Economics
19885, London School of Economics and Political Science, LSE Library.
- Nicholas Oulton, 2007. "Ex Post Versus Ex Ante Measures Of The User Cost Of Capital," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 53(2), pages 295-317, 06.
- Nicholas Oulton, 2005. "Ex Post Versus Ex Ante Measures of the User Cost of Capital," CEP Discussion Papers dp0698, Centre for Economic Performance, LSE.
- Carol Corrado & John Haltiwanger & Dan Sichel, 2005. "Measuring Capital in the New Economy," NBER Books, National Bureau of Economic Research, Inc, number corr05-1, May.
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