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Intangible Risk

By Lars Peter Hansen, John C. Heaton and Nan Li

Abstract

Accounting for the asset values by measured physical capital and other inputs arguably omits intangible sources of capital. This intangible or unmeasured component of the capital stock may result because some investments from accounting flow measures are not eventually embodied in the physical capital stock. Instead there may be scope for valuing ownership o

Publisher: Chicago Press
Year: 2005
OAI identifier: oai:CiteSeerX.psu:10.1.1.198.6673
Provided by: CiteSeerX
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