haku: @author Klock, M. / yhteensä: 1
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| Tekijä: | Shane, H. Klock, M. |
| Otsikko: | The relation between patent citations and Tobin's Q in the semiconductor industry |
| Lehti: | Review of Quantitative Finance and Accounting
1997 : SEP, VOL. 9:2, p. 131-146 |
| Asiasana: | PATENTS INTANGIBLE ASSETS CAPITAL SEMICONDUCTOR INDUSTRY ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Citations contain information above and beyond simple patent counts on the value of semiconductor firms' intangible assets. Despite the precautions one must take in employing citation data due to citations being both a proxy for expected returns to patents and an ex post measure, the difficulties can be addressed with an expectations model. Due to the ex post nature of citations data, the value of citations in estimating the current value of intangible assets in earlier years is necessary, such circumstances include patent litigation cases as well as studies on the determinants of a firm's innovation ability. |
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