INTANGIBLES, CAN THEY EXPLAIN THE DISPERSION IN RETURN RATES?

BERND GOERZIG; MARTIN GORNIG

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INTANGIBLES, CAN THEY EXPLAIN THE DISPERSION IN RETURN RATES?

机译：整数，可以解释收益率中的色散吗？

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It is proven that the observed return rates on capital have an upward bias if firms are producing with unobserved intangible capital. Using a comprehensive firm level database for Germany, this theoretical preposition is supported empirically. Furthermore, by making unobserved intangible capital observable, dispersion in return rates is dramatically reduced. The results support the assumption that a considerable part of the observed dispersion in return rates among firms is attributable to unobserved capital formation in intangible capital.

机译：事实证明，如果企业利用未观察到的无形资本进行生产，那么观察到的资本回报率将具有上升趋势。通过使用德国的综合公司级数据库，此理论介词得到了经验支持。此外，通过观察未观察到的无形资产，收益率的分散度大大降低。结果支持这样的假设，即企业间观察到的回报率差异中的很大一部分归因于无形资本中未观察到的资本形成。

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来源
《Review of Income and Wealth》 |2013年第4期|648-664|共17页
作者
BERND GOERZIG; MARTIN GORNIG;
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作者单位

DIW Berlin,Mohrenstr. 58,10117 Berlin,Germany;

DIW BerlinlTU Berlin;

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原文格式 PDF
正文语种 eng
中图分类
关键词
firm-level profitability; intangible capital; national accounting;

机译：公司一级的盈利能力;无形资本国民会计;

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INTANGIBLES, CAN THEY EXPLAIN THE DISPERSION IN RETURN RATES?

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