Public Policy and the Efficiency of Capital Markets
- New Horizons in Intellectual Property series
Chapter 6: Towards forward-looking financial reporting
This chapter reviews the phenomenon of the intangible economy, and its implications. In doing so, it summarises the main findings of the present study, aiming to link the managerial aspects of intangibles to their capital market implications. Finally, I make some policy recommendations in the context of financial reporting, aimed at enhancing the informational efficiency of capital markets and reducing the costs of financing technological innovation.
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