無形資産投資効果の持続性 : 日本企業における実証研究

概要

論文の詳細を見る
In recent years, investments of intangible assets have become increasingly important. However, the present accounting system does not recognize that the investments are reported as intangible assets in a balance sheet. Thus, we researched the effectiveness and the duration of the investments in intangible assets (R&D (Research and Development) costs and advertisement costs) . Results indicate that the R&D cost by only firm which has a lot of intangible assets is effective, for a duration of 4 years. Contrastively, we could not find any cost effectiveness for advertisements.
2010-03-23