無形資産に関する実証研究の動向:マネジメント・プラクティス調査を中心にして  [in Japanese] An Empirical Research on Intangible Assets: Analyzing Data of Intangible Assets Interview Survey in Japan  [in Japanese]

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Abstract

無形資産は伝統的に経営学の研究対象であるが,経済学でも最近,無形資産の1つであるマネジメント・プラクティス(MP)について,同形式の調査が各国で行われている.本稿は,日本の調査データを利用して,企業の市場価値に対するMPの貢献分を求めた.その結果,他の無形資産と比べ,MP貢献分は小さい.日本の企業間の市場価値の差を説明するには,日本企業にとって優れたMPを特定し,調査項目に入れる必要があるだろう.

Intangible assets have been traditionally studied by management researchers. However, recently economists who explore reasons for significant differences in productivity among firms, industries and countries, also conduct the same interview survey in various countries to collect data on management practice (MP), one of intangible assets. Using data of the Japanese survey, we examine the contribution of MP to firmsʼ market value. The result indicates that the contribution of MP is smaller than those of the other intangible assets, such as R&D and advertising. To explain the difference in the market value among Japanese firms, it is required that good MPs for Japanese firms should be specified and incorporated into the international survey.

Journal

  • Organizational Science

    Organizational Science 47(2), 27-36, 2013

    The Academic Association for Organizational Science

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