Publications & Documents


  • 9-June-1999

    English, , 106kb

    Amsterdam 1999: Paper 12. Measures that Matter: An Exploratory Investigation of Investors' Needs and Value Priorities, S. Mavrinac and T. Siesfeld

    Suggests that non-financial measures of quality and strategic achievement have a profound effect on investment and valuation, and shows investors' appreciation of investments in employee development, process quality and corporate innovations.

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  • 9-June-1999

    English, , 69kb

    Amsterdam 1999: Paper 6. Treatment of the Components of Intangible Investment in the 1993 System of National Accounts, OECD

    Treatment of intangible investment and/or its core components in international standards: the System of National Accounts 1993.

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  • 9-June-1999

    English, , 178kb

    Amsterdam 1999: Paper 8. Intangible Investment in the Statistical Frameworks for the Collection and Comparison of Science and Technology Statistics, OECD

    Treatment of intangible investment and/or its core components in international standards: the OECD "Frascati Family" of manuals for the measurement of scientific and technological activities and associated surveys.

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  • 9-June-1999

    English

  • 9-June-1999

    English, , 49kb

    Amsterdam 1999: Paper 1. Introduction: Main Theories and Concepts, by L.M. Ducharme

    Paper presented at the International Symposium on Measuring and Reporting Intellectual Capital: Experience, Issues, and Prospects, Amsterdam, 9-11 June 1999

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  • 9-June-1999

    English, , 48kb

    Amsterdam 1999: Paper 7. Intangible Investment Activities in ISIC and the Provisional CPC, OECD

    The treatment of intangible investment and/or its core components in international standards: the Provisional Central Product Classification and the International Standard Industrial Classification (ISIC Rev 3).

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  • 9-June-1999

    English, , 87kb

    Amsterdam 1999: Paper 2. Intangible Investment from an Evolutionary Perspective; W. Clement, G. Hammerer and Karl Schwarz

    This paper gives a more extensive treatment of how economic theory can be adapted to give a conceptual framework for the analysis of intangible investment.

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  • 9-June-1999

    English, , 148kb

    Amsterdam 1999: Paper 11. The Boundaries of Financial Reporting and How to Extend Them, B. Lev and P. Zarowin

    Trace the shortcomings in current financial reporting and how it increasingly fails to report critical information to investors. Makes two proposals that may enhance the usefulness of financial information -- extended capitalisation of intangible...

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  • 9-June-1999

    English, , 107kb

    Amsterdam 1999: Paper 4. Initial Guidelines for the Collection and Comparison of Data on Intangible Investment, W. Vosselman

    Proposes some standard approaches for assembling data on intangible investment; treats the practical problems of compiling, comparing and publishing sets of data for the six core components; reflects on how one might measure stocks of intangibles.

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  • 9-June-1999

    English, , 190kb

    Amsterdam 1999: Paper 15. Developing a Tool for Measuring Capabilities: A Survey on Innovation Capabilities in Industry, J.P. François, D. Goux, D. Guellec, I. Kabla and P. Templé

    An ambitious attempt in France to survey the complexities of innovation capabilities within industrial firms.

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