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“F词”:为什么调查企业的无形资产如此困难

The “F Words”: Why Surveying Businesses About Intangibles is so Hard

Review of Income and Wealth · 2024
被引 6
人大 BABS 3

中文导读

从遗忘、模糊、框架和频率四个角度,分析调查企业无形资产时遇到的测量难题,并基于英国商业调查数据检验其一致性与质量,提出改进建议。

Abstract

Understanding of the value and economic contribution of intangible assets is hampered by measurement challenges, which stem from the characteristics of intangibles and weaknesses in survey design. We characterize these challenges with four “F words”—forgotten, fuzzy, framing, and frequency. We establish these characteristics theoretically, with reference to the survey design literature. We then provide a summary of a range of official business surveys that capture data on intangible assets in the UK. Using these sources, we test the (in)consistency and quality of data on intangibles collected through business surveys in the UK, using a range of data sources and microdata linkage. We draw on this research to propose modifications to surveys on intangible investment that might yield superior data in future.

经济学市场营销商业调查无形资产